Add to ORKGGiven Nevada\u27s heavy concentration of businesses in which employees are tipped, lawyers here may be more than usually interested in a recent decision by the United States Supreme Court. On June 17, 2002, the Court decided United States v. Fior D\u27ltalia, Inc. By 6 to 3, the Court held that the IRS may use an “aggregate estimation” method to determine employers’ liability for Social Security (FICA) taxes imposed on their employees’ tip income. The decision is an important development in a controversy of long duration, but it is not the end of that controversy. This article provides background, describes the Court\u27s decision, and discusses the administrative and legislative aftermath
In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring ...
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer o...
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax cre...
Given Nevada\u27s heavy concentration of businesses in which employees are tipped, lawyers here may ...
The recent Supreme Court Case, U.S. v. Fior D\u27ltaIia, Inc. (2002), has given the Internal Revenue...
The articles discusses the attempts by legal entities to avoid the payment of taxes (FICA and FUTA) ...
In recent years, attorneys practicing in the employment area have found that a working knowledge of ...
Two recent decisions of the United States Supreme Court examined section 6672 of the Internal Revenu...
Many corporate officers and responsible employees may be exposing their personal assets to liability...
In the wake of a brief but contentious span that has included a presidential election, fiscal cliff ...
This installment of the column reports on an interesting recent Nevada sales tax case, State Dep’t o...
This article considers whether a successful employment discrimination plaintiff may be entitled, und...
This Article advocates fundamental changes in the federal income tax base by systematically challeng...
In the context of a European project describing variations in the structure of the corporate income ...
Tax scholarship commonly has emphasized the substantive rules of tax liability, according less than ...
In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring ...
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer o...
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax cre...
Given Nevada\u27s heavy concentration of businesses in which employees are tipped, lawyers here may ...
The recent Supreme Court Case, U.S. v. Fior D\u27ltaIia, Inc. (2002), has given the Internal Revenue...
The articles discusses the attempts by legal entities to avoid the payment of taxes (FICA and FUTA) ...
In recent years, attorneys practicing in the employment area have found that a working knowledge of ...
Two recent decisions of the United States Supreme Court examined section 6672 of the Internal Revenu...
Many corporate officers and responsible employees may be exposing their personal assets to liability...
In the wake of a brief but contentious span that has included a presidential election, fiscal cliff ...
This installment of the column reports on an interesting recent Nevada sales tax case, State Dep’t o...
This article considers whether a successful employment discrimination plaintiff may be entitled, und...
This Article advocates fundamental changes in the federal income tax base by systematically challeng...
In the context of a European project describing variations in the structure of the corporate income ...
Tax scholarship commonly has emphasized the substantive rules of tax liability, according less than ...
In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring ...
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer o...
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax cre...