Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Keith Fogg"'
Autor:
Keith Fogg
Publikováno v:
Pittsburgh Tax Review. 20
Autor:
Keith Fogg
Publikováno v:
Pittsburgh Tax Review. 20
Autor:
T. Keith Fogg
Publikováno v:
Florida Tax Review. 10
Most federal taxes are collected from taxpayers by business entities, held in a public trust for the United States, and then paid over to the Internal Revenue Service (the IRS). While the vast majority of business entities pay over the taxes held in
Autor:
Keith Fogg
Publikováno v:
Florida Tax Review. 25
The legal principle of offset has played a key role in debt collection by private parties for centuries. In 2021, offset continues to play an equally essential role in the United States government’s collection of debts owed to it, accounting for bi
Autor:
Caitlin Hird, Keith Fogg
Publikováno v:
SSRN Electronic Journal.
Autor:
Keith Fogg
Publikováno v:
Pittsburgh Tax Review. 18
This article seeks to identify and discuss the impact of Nina Olson, in her role as National Taxpayer Advocate (NTA), on low-income taxpayer clinics (LITCs). The article discusses the background of Ms. Olson including her advocacy that led to grant f
Publikováno v:
SSRN Electronic Journal.
The tax system designed by Congress imposes significant administrative burdens on taxpayers. IRS decisions regarding how it administers tax laws can add to congressionally imposed burdens. The administrative burdens are consequential and hurt some pe
Autor:
Stephen E. Shay, Zachary D. Liscow, Victor Fleischer, Bret Wells, David Gamage, Ariel Jurow Kleiman, Edward D. Kleinbard, Leandra Lederman, Noel B. Cunningham, Eric M. Zolt, Mitchell Kane, John P. Steines, Joshua D. Blank, Leslie Book, Lily L. Batchelder, Clint Wallace, Robert J. Peroni, Ari D. Glogower, Daniel Shaviro, Omri Y. Marian, Keith Fogg, Susan C. Morse, Rebecca M. Kysar, Darien Shanske, Jeremy Bearer-Friend, J. Clifton Fleming, Bryan T. Camp, Ruth Mason, Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.
The purpose of this brief is to correct and respond to two arguments in Petitioner-Appellee Altera’s petition for rehearing en banc and briefs of amici supporting the petition for rehearing. First, Treasury’s regulation requiring cost sharing of
Autor:
Keith Fogg
Publikováno v:
SSRN Electronic Journal.
In the case of Flora v. United States the Supreme Court determined that the jurisdictional statute governing tax refund suits did not make clear whether a taxpayer must fully pay the tax before filing suit to obtain a refund. Despite the lack of clar
Autor:
Keith Fogg, T.1
Publikováno v:
Journal of Tax Practice & Procedure. Apr/May2016, Vol. 18 Issue 2, p25-32. 8p.