JAT Interview on Tax Law Institute on Federal Tax Procedure Book 10/5/24 (1020/24)

On October 5, 2024, I did a telephone interview, here, for the Federal Tax Law Institute, here. focused on my Federal Tax Procedure Book (Student and Practitioner Editions), see here.  The interview begins about 10:00 minutes into the recording.

Caveat, prior to the beginning of the interview, the speaker introduces my credentials, but states erroneously that I was with KPMG. I was never with KPMG but did represent one of the KPMG partners in the large criminal case in the Southern District of New York arising out of KPMG’s promotion of several varieties of tax shelters. Unfortunately, I was not online when he made that statement so could not correct real-time.

Also, we begin the interview sometime around 10 minutes. It turned out to be a telephone recording. I had some confusion about the particular video conference tool they used, so we defaulted to telephone interview.

One of the key points I make in the interview is that I welcome comments from readers of either edition of the book as to matters that might need corrected or improved. One of the students in the Federal Tax Law Institute started email correspondence about corrections or improvements. So, for those reading this blog, I encourage that type of input to make the next editions better.

Federal Tax Procedure Book 2024 Editions on SSRN (7/26/24)

The 2024 versions of the Federal Tax Procedure Book are now posted on SSRN. SSRN still has to approve them, but those interested can view or download them in the interim. See here.

Those using the 2024 versions should consult the Update page for significant developments here.

Notice of Intent to Update and Correct Federal Tax Procedure Book Practitioner and Student Editions (11/24/23)

I have been pointed to and discovered myself some errors in the August 2023 editions of the Federal Tax Procedure that I feel need to be corrected by an interim edition before the next scheduled publication in August 2024. Some are minor issues that most readers could identify and mentally correct in context. Others (although thankfully not many) are errors in substance that escaped my attention and therefore, the opportunity to correct. Others are purely stylistic-for example, all case citations were italicized (earlier editions underlined case citations); I changed that in the 2023 working draft for the 2023 editions; for some reason unknown to me, WordPerfect's publish to pdf routine eliminated the italicizing for the cases. (That routine had the benefit of producing a bookmarked Table of Contents.) Adobe Acrobat's print drive will preserve the original formatting (including italics for cases), so that is print process I will use for the revision/update. (Although it will not produce a bookmark table of contents; oh well.)

The revision/update versions will be "red-lined" to show changes in the 2023 editions since I published the originals in August 2023. Those changes will be both correction of errors as noted above, plus new matters I added after the August 2023 editions. (I tend to stay reasonably up to date for new matters and corrections throughout the year, so most material new matters since August 2023 will be in the revised editions.)

I hope to get the revised editions out by the end of the year so that it can be available for academic periods starting in January 2024. I am not sure what to call it. Perhaps mimicking software updates, I will call the editions 2023.1 editions.

I apologize for this inconvenience to readers.

Federal Tax Procedure Book 2023 Editions on SSRN (8/19/23)

The 2023 versions of the Federal Tax Procedure Book are now posted on SSRN. SSRN still has to approve them, but I think that those interested can view or download them in the interim. See here.

2022 Editions of Federal Tax Procedure Book Online at SSRN (8/3/22)

The Federal Tax Procedure Book Editions (Student and Practitioner) are available on SSRN for viewing or downloading.  The links for the editions are on the FTP Blog page in the right-hand column titled "Federal Tax Procedure Book (2022 Editions)," here,

Please note that related items are available on the pages linked in the right-hand column of this Blog.

Summary of Tax Crimes for Tax Procedure Class (3/31/22)

This past Tuesday, I was a guest lecturer at Jim Malone’s UVA Law Class on Tax Procedure.  My subject was tax crimes.  I circulated in advance a pdf summary of the topic here (which I have changed slightly as indicated in red).  The summary is taken from the corresponding section of my Federal Tax Procedure Book Practitioner Edition but stripping out the footnotes and modifying the text as I thought appropriate).  Readers of this blog can download the summary here.  SSRN links to download either the Student or Practitioner Editions of the book are here. 

Revised Federal Tax Procedure (2021 Student Ed.) with Links (9/20/21)

I have posted a revised version of Federal Tax Procedure (2021 Student Ed.) on SSRN, here https://ssrn.com/abstract=3897432.  The principal revision is to provide links to the cases cited, the Code sections cited, and links for the table of contents and cross references in the text, so that it is more user-friendly for students.

I will not prepare a similar revision for the 2021 Practitioner Edition, but will incorporate that feature in both 2022 Editions which I expect to publish in early August 2022.

Old Lawyer; New Trick (9/1/21)

The old saw is that you can’t teach an old dog new tricks.  Extending that saying to lawyers (distinguishable from dogs in the lovability category), you can’t teach old lawyers new tricks. 

I am an old lawyer and am happy to say that I learned a new trick that I will implement in my publications in the future (most importantly, the 2022 Editions of the Federal Tax Procedure Book to be published in August 2022).  The new trick is to automatically generate in my word processing documents (WordPerfect) links to the Table of Contents items (permitting the reader to jump from the Table of Contents to the item) and cross-reference items (also permitting the reader to jump to the cross-referenced page and footnote).  Those links not only show up in the WordPerfect document but, when WP’s print to pdf function is used, are available in the pdf document as well.

I don’t know how long that capability has been in WP, but I just found it. So, old dog, new trick.  I will put that functionality in the 2021 Federal Tax Procedure Book (Student Edition) and put a revised version on SSRN.  When I do that, I will also provide links to Cornell’s Legal Information Institute Code Sections and to some of the key cases (on Google Scholar).   That will take some time to check to make the links where necessary and check them.  When I get that done, I will post a blog entry.  I hope I can get that done by the end of next week.

 I will not do that for the 2021 Practitioner Edition but will have the links in the 2022 Editions.

2021 Federal Tax Procedure Editions Now Available for Download on SSRN (8/8/21)

I have posted to SSRN the 2021 editions of my Federal Tax Procedure Book.  I have not been formally notified by SSRN that they have been accepted (whatever that means; the author paper page shows them as “Submitted;” when accepted the status will change to “Distributed.”).  Nevertheless, it appears that they are available for the community to download.

 The links to download are here:

• Federal Tax Procedure (2021 Student Ed.), SSRN here.
• Federal Tax Procedure (2021 Practitioner Ed.), SSRN here.

Looking toward the next editions in August 2022, I am constantly revising the 2021 edition which became the working draft for the 2022 editions.  I make hundreds of changes during the year, some to add new "stuff," others to correct or better state the old "stuff," and still others for reasons that feel right at the time.  For the significant changes, I post the changes on the Federal Tax Procedure Blog page to the right titled "Federal Tax Procedure Book 2021 Editions Updates (8/9/21)", here.  Each time I make post a significant change, I reset the date in parentheses.

I ask that those desiring a copy of either or both editions download from the SSRN web site.  SSRN maintains statistics on downloads that are useful for scholars.  So, please, rather than sharing a copy of the pdf in each case, direct anyone you think may be interested to the SSRN site page for the publication so that the download metric can be useful.

Also, I urge those using the book to advise me when they think the book can be improved.  Most importantly I would like to know where I have misstated or omitted something of importance.  Also, even for more mundane matters such as wording or syntax that can be improved.  Your input will permit me to make updates on the Federal Tax Procedure Blog and then make the 2022 version better.

Thank you.

This blog entry is cross-posted on the Federal Tax Crimes Blog, here.

2020 Federal Tax Procedure Book Editions Finished; Available on SSRN (8/1/20)

I just finished my 2020 Federal Tax Procedure Book Student and Practitioner Editions.  I have submitted them to SSRN.  They now appear on my SSRN author page (even though not yet formally approved by SSRN; I can't explain that, but just take it as it is).  These editions may be downloaded as follows:

• Federal Tax Procedure (2020 Student Ed.), here.
• Federal Tax Procedure (2020 Practitioner Ed.), here.

Information about these editions is presented on the page to the right titled "2020 Federal Tax Procedure Book," here.

SSRN Technical Note:  Those who look at my SSRN author page, here, may note that doing a reverse chronological sorting will not show these books as the latest.  I presume that is because SSRN has not yet approved; hence in the list on the author page there is no date.  I presume that a date is added on the SSRN author page listing when SSRN approves, so, for example, reverse chronological sorting by date posted will work.

2019 Federal Tax Procedure Book Editions Available (8/12/19)

The 2019 editions of the Tax Procedure Book (Student Edition and Practitioner Edition) are available for download on SSRN as of 8/12/18.  The SSRN postings are linked on the page on the right of my Federal Tax Procedure Blog titled "2010 Federal Tax Procedure Book & Supplements (8/12/19)," here.

As always in posting the annual editions (and, indeed in posting entries on the FTP Blog), I encourage readers to make comments.  Comments can range from the substantive to any other that can make the next editions of the FTP Book better.  Corrections of grammar and syntax would be appreciated because I do not have a proof reader for the book, and I am a poor proof reader of my own work.

Comments on the blog entries can be made below the entries.  Comments on the FTP Book Editions may be made on the Page titled "2010 Federal Tax Procedure Book & Supplements (8/12/19)," here.

Thank you.

Federal Tax Procedure Update on Tax Crimes (2/20/19)

Today, I completed revisions to the Tax Crimes section of my Federal Tax Procedure Book so that I could circulate to Jim Malone's Tax Practice and Procedure class to UVA Law School where I will guest teach the subject next week.  I have  circulated it to class members.  Readers of this blog can download it here.  A related spreadsheet is available here.

As always, I would appreciate feedback from readers for improvement.

The next editions of the FTPB will be published in early August 2019.

Federal Tax Procedure Supplement Published (11/28/18)

I have posted the first supplement to the Federal Tax Procedure Books, here.

Readers should be aware that I provide the supplement only to provide key updates or corrections that I think will be helpful to tax procedure students using the Student Edition of the book (although I do include the footnotes for the items I include).

The actual working draft of the Editions contain hundreds of revisions (for updating, better wording or corrections).  I only include a few in the supplement.  All will be included in the 2019 editions which I will release in August 2019.

New Cumulative Supplement to Federal Tax Procedure Book (10/28/17)

I provide a new cumulative supplement to the Federal Tax Procedure Book.  The cumulative supplement, dated 10/28/17, may be downloaded on the Page to the right titled Federal Tax Procedure Book & Supplements, here.

As always with my publications, I encourage readers to advise me of any matters that need corrections, additions, deletions, etc.

New Cumulative Supplement for Tax Procedure Book (9/10/17)

I have posted here a new cumulative supplement to the Federal Tax Procedure Book.

2017 Editions to Townsend on Federal Tax Procedure Available for Download (8/8/17)

My 2017 editions of my Federal Tax Procedure Book are now posted on SSRN and available for download as follows:

• Federal Tax Procedure (2017 Student Ed.), 2017. Available at SSRN: https://ssrn.com/abstract=3011373
• Federal Tax Procedure (Practitioner Ed. 2017), 2017. Available at SSRN: https://ssrn.com/abstract=3011403

I offer these for all to use.  I originally prepared this for students in my Federal Tax Procedure class at the University of Houston Law School.  I have now retired from teaching that class (last semester was Fall 2015).  But, I keep these editions up with annual publications in August.  I have tried to include in the text the substantive materials for a law school class in tax procedure.  The Practitioner Edition is the same as the Student Edition except that it contains footnotes that, I hope in most cases, support or expand on what is in the text, with some flights of fancy.  The Student Edition strips out the footnotes so that students do not get bogged down in minutia and irrelevances.

I would appreciate hearing from readers about things that need correction or improvement (either in substance or presentation).  I am constantly revising the editions in advance of the next publication (August 2018) and readers can materially help in making that next edition better.

Also, I will be posting material updates, corrections and other matters related to both Editions on my this blog.

2016 Editions (Student and Practitioner) of Townsend on Federal Tax Procedure (8/21/16)

I have prepared my 2016 editions (Student and Practitioner) of my Federal Tax Procedure Book.  I am providing links to the pdf versions of those books:

• Federal Tax Procedure (Student 2016), SSRN link for download, here.
• Federal Tax Procedure (Practitioner 2016), SSRN link for download, here.

I invite and welcome comments from  readers of these books as to how I might improve them.  Now that I am no longer actually teaching this course, I plan to keep up the publications and make them available once a year in August (hopefully so that those schools that use the book can do so at the beginning of the semester).  But, I no longer have the regular give and take with students on the subject and the book.  Hence, input from users of the book is invaluable.  I would appreciate input both on substance (errors and omissions as to content) and on style (grammar, syntax, misspelling, hard to understand sentences, etc.).  Please help me make this a better book (actually it is a single book -- the student version is the same as the practitioner version with the footnotes stripped out.

I have submitted these books to SSRN but they have not yet been cleared by their opaque processes.  When they are cleared, I will provide links in the columns to the right of this blog.

While I was teaching a class in Federal Tax Procedure (at UH Law School through Fall 2015), I used this blog for two purposes:  (i) to keep my students informed and (ii) to provide updates to the books.  I will continue to use this blog to provide such updates.  I will link all such updates as "Federal Tax Procedure Book - Errata."  In most cases, I will provide the appropriate page numbers for the errata, but some postings may be more general interest for tax procedure enthusiasts with no specific page numbers being appropriate.

I remind readers that the best blog on tax procedure is Procedurally Taxing, here.  You can get daily fixes (well most days' fixes) for your addictions to tax procedure on that blog.  My fixes on this blog will be more infrequent and more episodic and usually less nuanced and often less edifying.

For even more in depth reading on tax procedure, the best text is Michael Saltzman and Leslie Book, IRS Practice and Procedure (Thomsen Reuters 2015), here.  Leslie Book is a principal contributor to Procedurally Taxing, but his magnum opus is the Saltzman and Book book (sounds redundant but it is not).  This book is the go-to resource for depth on the subject.  (I have to disclose that I am the principal author for Chapter 12 dealing with Criminal Penalties and the Investigation Function.)

Missing Graphic from p. 424 of Student Edition (10/15/15)

There is a graphic mission from p. 424 of the student edition.  The graphic is here.  The graphic is in the practitioner edition.

The Constitution's Command that Revenue Bills Originate in the House - What Does It Mean? (8/8/15)

The Constitution provides (Article I, § 7): “All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with amendments as on other Bills.”  This provision is referred to as the Origination Clause.

The D.C. Circuit recently denied rehearing en banc in a case involving the Affordable Care Act which was drafted in the Senate and passed by the Senate as a substitute for a revenue raising bill that did originate in the House.  Sissel v. U.S. Dept. of Health and Human Services, ___ F.3d ___, 2015 U.S. App. LEXIS _____ (D.C. Cir. 2015), here, denying petition for rehearing en banc from the earlier panel decision in Sissel v. U.S. Deparatment of Health and Human Services, 760 F.3d 1 (D.C. Cir. 2015), here.

In denying rehearing, concurring and dissenting opinions discussed the application of the Origination Clause.  Both the concurring and dissenting opinions found that the Origination Clause was not violated.  The dissenting opinion just thought that the issue was worthy of en banc review.

I have revised my text in the Federal Tax Crimes book to add the following after quoting the Origination Clause (I omit the footnotes citing the Sissel rehearing decisions and original panel decision, and include only footnote at the end):

This command in the Constitution appears clear.  But, as we learn in this class, when words are involved, it is all about interpretation of the words.  What do the Origination Clause’s words mean?  The issue is not commonly presented seriously in mainstream tax legislation.  But, in some outlier – albeit very important – cases it is presented.  For example, it recently arose in litigation involved the attempts to defeat the Affordable Care Act (“ACA”) because some of its provisions do raise revenue.  The House passed a revenue bill that was not the ACA and sent it to the Senate.  The Senate substituted the ACA which was completely different from the revenue bill passed by – originated in, if you will – the House.  The ACA provided for large amounts of revenue to fund much of the cost of the ACA.  Did the ACA violate the Origination Clause?  Facially, in a literal sense, yes.  But by interpretation of the provision, it did not run afoul of the Origination Clause.  It is not necessary for this class to enter into an extended discussion because the Origination Clause is not presented in most mainstream tax legislation.  But, generally, the ACA was not deemed to violate the Origination Clause for one of the following reasons: 

1. Under a purposive approach, the bill's primary purpose was to regulate health insurance and not to raise revenue.  The revenue in question was to spur conduct (acquisition of health insurance) rather than raise revenue (although raising revenue was an incidental effect, the Origination Clause is not implicated by such incidental effects). 

2. The Senate amendment adding the ACA was a bill that originated in the House and thus met the requirements of the Origination Clause. 

3. The ACA raised revenue for specific program purposes and not for general revenue purposes and thus met the requirements of the Origination Clause. 

These explanations may or may not be satisfying, but in the end it would be the rare revenue raising measure that proceeded to final enactment would not meet the requirements of the Origination Clause. n14  

 n14 Since the Senate amendments must be passed by the House, the House can has a procedure – called “blue-slipping” to reject and return to the Senate revenue bills that were not originated in the House.  This process is described in the Wikipedia entry titled Blue slip at: https://en.wikipedia.org/wiki/Blue_slip.  Of course, for bills that did originate in the House and were simply amended in the Senate (as the ACA), even by full substitution, the blue-slip process would not apply.

Availability of Jack's Federal Tax Procedure Book (3/22/13)

I have posted my Student Edition of my Federal Tax Procedure book on SSRN here.  The Student Edition has no footnotes and includes only the key statutory provisions and other authorities in the text.  Anyone may download that edition free here.

I also offer for purchase an footnoted edition suitable for practitioners.  The text is the same in both editions.  The footnotes contain citations to authority in support of the statements in the text and further discussion of nuance.  By way of contrast, the 2013 Student Edition is 533 pages, with (obviously) no footnotes.  The 2013 Practitioner Edition is 726 pages, with 2,336 footnotes.  This Practitioner Edition is available for purchase here.

By way of example, the following includes the text of the discussion on informal refund claims which is in both editions and the footnotes for that text which is in the practitioner edition only:

(2) Informal Claims.

The statute requires a claim for refund.  Administrative necessity reflected in the regulations requires that the claim be formally presented.  Accordingly, claims should be presented with the proper forms (discussed above) and, where required by procedures, with any required accompanying information. n731  However, from time to time, courts will recognize informal claims as satisfying the statutory predicate for a claim for refund where the taxpayer has in fact presented a claim to the IRS and, in the court's view, the IRS did or should have considered the claim.  These cases are rare and are driven by unusual facts and equities. n732