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aallenlenth Archive

A Motivating Reminder

TweetShareSharePin0 Shares Nina Olson identified a need, which created a movement and changed the landscape of America’s tax system forever. She started the Community Tax Law Project in 1992 and the Revenue Restructuring Act, (“RRA”), which ushered in a new era for taxpayer advocacy (including the Taxpayer Advocate Service and the role of National Taxpayer

The Fatty Rule for Post TFA Innocent Spouse Cases? An Early Look at the Otherwise Unavailable Evidence Exception

TweetShareSharePin0 Shares The Taxpayer First Act changed the scope of review in innocent spouse cases. Rather than allow parties to introduce evidence at trial, as we have discussed (see for example Christine’s post Taxpayer First Act Update: Innocent Spouse Tangles Begin) the TFA restricts the parties to the administrative record. TFA contains two exceptions: when there

End of the Line for Paresky

TweetShareSharePin0 Shares Guest blogger Bob Probasco returns today with perhaps his final update on the Paresky case. Christine Nothing about the decision was really surprising.  The contrary decision in E.W. Scripps Co. v. United States, 420 F.3d 589 (6th Cir. 2005) was always a strained interpretation of the jurisdictional statutes, and the trend has been

Texas Register – The Portal to Texas History

TweetShareSharePin0 Shares History Published weekly, the Texas Register records state agency rule making and review actions, governor’s appointments, attorney general opinions, requests for proposals, and other miscellaneous documents. This archive, established through a partnership with the Office of the Texas Secretary of State, Texas Register Section, provides free access to all issues of the Texas

State Rules and Open Meetings

TweetShareSharePin0 Shares A weekly publication, the Texas Register serves as the journal of state agency rulemaking for Texas. Information published in the Texas Register includes proposed, adopted, withdrawn and emergency rule actions, notices of state agency review of agency rules, governor’s appointments, attorney general opinions, and miscellaneous documents such as requests
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