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tax, virtual worlds, World of Warcraft, Second Life, Everquest, imputed income, realization, gross income, tax administration, tax policy, law and economics, American culture, cyberproperty, cyberlaw, property

Palin, hobby loss, circular 230, covered opinions, travel reimbursements, income tax, civil penalties, negligence, tax returns, tax return preparation

NFTL, notice, tax, lien, levy, creditors, trusts, estates, spendthrift, sprinkling, discretionary, trustees, tax procedure, tax evasion, tax avoidance, assets, asset protection, IRS, tax administration

tax history, administration, tax, democracy, automation, tax theory, administrative law, IRS, IRS history

adversarial process, inquisitorial process, process, agency oversight, administrative law, bureaucracy, justice, tax administration, tax collection, federal income tax, abuse of discretion, agency power, judicial deference

mortgage crisis, mortgages, home mortgage foreclosure, mortgage foreclosure, foreclosures, cancellation, debt, discharge, indebtedness, COD, DOI, section 108, 1099, tax procedure, third-party reporting, information returns

tax administration, assessment, statutes of limitation, limitation periods, statutes of repose, tax assessment, statutory history, legislative history, history, statutory interpretation

tax, tax administration, tax collection, tax enforcement, tax assessment, assessable penalties, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, withholding, offset, setoff, Obamacare, adverse selection

Chevron, Administrative Law, Agency Deference, Agency Power, Court Review, Statutory Interpretation, Statutes, Deference, Tax Court, Tax Administration, Innocent Spouse, 6015, 6015(F), Equity, Fairness, Tax Code, Spousal Relief, Joint Liability, Posner

tax, tax administration, tax collection, tax assessment, assessable penalties, anti-injunction act, standing, AIA, injunction, 7421, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, amicus, amici, Obamacare

tax administration, IRS history, tax history, taxation, bureaucracies, federal government, federal, ombudsmen, ombudsman, taxpayer advocate, inquisitorial, adversarial, mechanization, computerization, federal agencies, bureaucracy, public choice, agency administration, nina olson, oveson, caplin

tax, tax administration, tax collection, tax assessment, assessable penalties, anti-injunction act, standing, tax injunction, injunction, 7421, 6402, 6421, 6431, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, setoff, offset, liens, levies, amicus, Obamacare

tax administration, erroneous refunds, refunds, tax gap, tax collection, administrative law, bureacracy, tax evasion

Posner, Easterbrook, tax return, tax administration, definition, functionalism, formalism, substitute for return, 6020

tax fraud, fraud, legal presumptions, assessment, statute of limitations, Badaracco, fraud penalty, tax return preparer, returns, tax administration

statutory interpretation, legislative history, legal history, Anti-Inunction Act, Supreme Court, interpretation, textualist, literalist, Obamacare, ACA, Affordable Health Care Act

tax court, jurisdiction, sovereign immunity, tax administration, administrative law, judicial review, marriage, equity, joint returns

innocent spouse, joint returns, taxation of couples, economic units, joint liability, tax administration, 6015, equity

Posner, Easterbrook, tax administration, bankruptcy, nonfiler, discharge, nondischargeable tax, return, formalism, functionalism, substitute for return, 6020, failure, filing