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Thursday, August 13, 2020

Peter Reilly on Real Estate Phantom Taxable Income Gaming the Audit Lottery (8/13/20)

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Peter Reilly, a friend and frequent tax commenter, has this offering on his Forbes blog:  IRS Veteran Insists That IRS Is Missing Billions I...
Tuesday, August 11, 2020

Chevron and Lenity (8/11/20)

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Today, I discuss the related topics of Chevron deference and the rule of lenity.  Both topics deal with ambiguity in statutory text.  Chevr...
Sunday, August 9, 2020

FTPB 2020 Update 01 - Reliance Regulations (Category of Proposed Regulations) (8/8/20)

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I provide Federal Tax Procedure book update to the discussion on proposed regulations to add the category of reliance regulations.  The upda...
Saturday, August 8, 2020

Ninth Circuit Holds that Taxpayer Waived Attorney-Client Privilege and Factual Work Product Protection (8/8/20)

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In United States v. Sanmina Corp. , ___ F.3d ___ (9 th Cir. 2020), here , the taxpayer’s in-house counsel prepared two memoranda supporting...
Wednesday, August 5, 2020

True or False: "Treasury and the IRS do not have a great history of complying with APA procedures" (8/5/20; 10/27/22)

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I have substantially revised this blog entry to address the issue of Chevron 's period of being controversial.  In my original posting, ...
Saturday, August 1, 2020

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

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I just finished my 2020 Federal Tax Procedure Book Student and Practitioner Editions.  I have submitted them to SSRN.  They now appear on my...
Friday, July 24, 2020

The Unspotted Issue in an Audit; Ethics and Crimes (7/24/20; 8/2/20)

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In an ABA Tax Section Court Procedure Virtual meeting on Wednesday, there was a one-hour discussion of ethical issues in handling a matter i...
Wednesday, July 15, 2020

Supreme Court Notes of Revisions to Slip Opinions (7/15/20)

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Readers of Supreme Court Slip Opinions have undoubtedly noticed the following caveat at the beginning of the majority or plurality opinio...
Friday, July 10, 2020

Baude NYT Opinion Piece on Originalism and My Questions (7/10/20; 7/13/20)

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I alert readers to William Baude's excellent opinion piece in NYT yesterday:  Conservatives, Don’t Give Up on Your Principles or the Su...
Wednesday, July 8, 2020

Whose Intent is Relevant for Interpreting Text -- the Drafters of the Text (Constitution or Statute) Or the Mythical Contemporaneous Public Person, Say Joe the Ploughman? (7/8/20)

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In Chiafalo v. Washington , ___ U.S. ___, ___ S.Ct. ___ (7/6/20), here , the Court held (from the Syllabus):   “A State may enforce an elect...