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“The Majority staff on the Permanent Subcommittee on Investigations has issued the foregoing report titled IRS and TIGTA Management Failures Related to 501(c)(4) Applicants Engaged in Campaign Activity. The primary conclusion of the Majority staff report is that, contrary to common understanding and widespread reporting, the IRS actually exhibited no bias in its review of …
“Today, the Chairman and Ranking Member of the U.S. Senate Permanent Subcommittee on Investigations, Senator Carl Levin, D-Mich., and Senator John McCain, R-Ariz., released a 224-page Report [PDF] summarizing the Subcommittee’s bipartisan investigation into problems with how the Internal Revenue Service (IRS) has processed applications for tax exempt status under Section 501(c)(4) of the tax code. The …
Kleinbard, Edward D., ‘Competitiveness’ Has Nothing to Do With It (August 5, 2014). Tax Notes, Forthcoming; USC CLASS Research Papers Series No. CLASS 14-26; USC Legal Studies Research Papers Series No. 14-34. Available for download at SSRN: http://ssrn.com/abstract=2476453. “The recent wave of corporate tax inversions has triggered interest in what motivates these tax-driven transactions now. Corporate …
Bennett, Mark W., Eight Traits of Great Trial Lawyers: A Federal Judge’s View on How to Shed the Moniker ‘I Am a Litigator’ (May 1, 2014). Review of Litigation, Vol. 33, No. 1, 2014. Available for download at SSRN: http://ssrn.com/abstract=2491035 “A federal district court judge shares his 25 years of trial court expereince about the eight …
“The number of unauthorized immigrants living in the U.S.—11.3 million in 2013—has stabilized since the end of the Great Recession in 2009, according to new Pew Research Center estimates. The marked slowdown in new arrivals means that those who remain are more likely to be long-term residents, and to live with their U.S.-born children. In …
