Getting More By Asking Less: Justifying and Reforming Tax Law’s Offer-In- Compromise Procedure
The Offer in Compromise (OIC) is a procedure by which the IRS may agree to forgive a portion of the… Continue reading →
The Offer in Compromise (OIC) is a procedure by which the IRS may agree to forgive a portion of the… Continue reading →
The Fourth Amendment is generally seen as a procedural provision blind to a defendant’s conduct in a given case, distinguished… Continue reading →
Suppose that we disagree about a matter of constitutional law. Say that one of us contends, and the other denies,… Continue reading →
Thirty‐six years ago, Tom Jackson suggested that corporate bankruptcy law can best be explained and defended as the terms of… Continue reading →
There is nothing so uncontestable as the incentive of an owner to safeguard her belongings. Yet property law contains various… Continue reading →
Over the past several decades, discussions about the appropriate tools of commons management have played out in a particularly illuminating… Continue reading →
Concepts help economize on information. Conventional wisdom correctly associates conceptualism with formalism but misunderstands the role concepts play in law.… Continue reading →
A new brand of plaintiff has come to federal court. In cases involving the Affordable Care Act, the Defense of… Continue reading →
This Article analyzes the current divergence between due process doctrine and practice. It begins by tracing the shift from the… Continue reading →
In any given metropolitan region, scores of municipalities are locked in a zero-sum struggle for mobile sources of jobs and… Continue reading →