Robert Probasco

Texas A&M University School of Law

Director, Low Income Tax Clinic

1515 Commerce St.

Fort Worth, TX Tarrant County 76102

United States

SCHOLARLY PAPERS

11

DOWNLOADS

412

TOTAL CITATIONS

0

Scholarly Papers (11)

1.

Prosecuting Conduit Campaign Contributions - Hard Times for Soft Money

South Texas Law Review, Vol. 42, No. 3, 2001
Number of pages: 67 Posted: 17 Mar 2017 Last Revised: 14 Aug 2018
Robert Probasco
Texas A&M University School of Law
Downloads 99 (535,073)

Abstract:

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Federal Election Campaign Act, campaign contributions, conduits, Buckley, Valeo, criminal prosecution, mens rea, preemption, greater included offense, First Amendment, political speech and association

2.

Understanding Interest on Overpayments and Underpayments

Effectively Representing Your Client Before the IRS, 8th edition
Number of pages: 40 Posted: 20 Aug 2021
Robert Probasco
Texas A&M University School of Law
Downloads 60 (707,949)

Abstract:

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IRS, tax, interest, netting, abatement

3.

Navigating TEFRA Partnership Audits in Multi-Tiered Entity Structures

Business Entities, Jan/Feb 2013
Number of pages: 7 Posted: 17 Mar 2017 Last Revised: 14 Aug 2018
Mary A. McNulty, Robert Probasco and Lee Susan Meyercord
Thompson & Knight LLP, Texas A&M University School of Law and Thompson & Knight LLP
Downloads 44 (809,885)

Abstract:

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TEFRA, partnership, Internal Revenue Service, IRS, multi-tiered structure, pass-through partner, indirect partner, source partnership, notice partner, notification, right to participate, statute of limitations. settlements, direct partner, FPAA, tax matters partner, TMP

4.

Much Uncertainty About Uncertain Tax Positions

Texas Tax Lawyer, Vol. 37, No. 3, Spring 2010
Number of pages: 10 Posted: 17 Mar 2017
Robert Probasco
Texas A&M University School of Law
Downloads 40 (839,970)

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Internal Revenue Service, IRS, uncertain tax positions, UTP, FIN 48, privilege, waiver, work-product doctrine, tax accrual workpapers

5.

Surviving IRS Examination and Appeals

Corporate Counsel Review, Vol. XXV, No. 2, Nov. 2006
Number of pages: 26 Posted: 17 Mar 2017
Emily Parker and Robert Probasco
Thompson & Knight LLP and Texas A&M University School of Law
Downloads 38 (863,821)

Abstract:

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Internal Revenue Service, IRS, audit, examination, appeals, rules, procedures

6.

Tax Court Finds STARS Transaction Lacks Economic Substance

Texas Tax Lawyer, Vol. 40, No. 3, Spring 2013
Number of pages: 4 Posted: 17 Mar 2017 Last Revised: 14 Aug 2018
Robert Probasco and Lee Susan Meyercord
Texas A&M University School of Law and Thompson & Knight LLP
Downloads 36 (872,199)

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Tax Court, Internal Revenue Service, IRS, Barclays, BNY Mellon, structured trust advantaged repackaged securities transaction, STARS transaction, foreign tax credit, FTC, economic substance

7.

Indian Tribes, Civil Rights, and Federal Courts

Texas Wesleyan Law Review, Vol. 7, No. 2, 2001
Number of pages: 37 Posted: 17 Mar 2017 Last Revised: 14 Aug 2018
Robert Probasco
Texas A&M University School of Law
Downloads 35 (880,885)

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Santa Clara Pueblo v. Martinez, civil rights, federal jurisdiction, subordinate sovereign governments, deterrence

8.

Loving: Who Can the IRS Regulate?

Law360.com, Dec. 6 2013
Number of pages: 4 Posted: 20 Mar 2017 Last Revised: 14 Aug 2018
Robert Probasco
Texas A&M University School of Law
Downloads 33 (898,326)

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Internal Revenue Service, IRS, Circular 230, tax return preparers, practitioners, regulation, practice before the IRS, Loving

9.

Computing Interest on Overpayments and Underpayments: How Difficult Can it Be? Very!

102 Journal of Taxation 273, May 2005
Number of pages: 8 Posted: 20 Mar 2017 Last Revised: 14 Aug 2018
Thompson & Knight LLP, Independent, Decision Modeling, Inc. (DMI) and Texas A&M University School of Law
Downloads 27 (954,322)

Abstract:

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income tax, IRS, interest, computation

10.

TEFRA-Partnership Refunds: Five Steps to Protect a Partner's Rights

Business Entities, Jan/Feb 2011
Posted: 20 Mar 2017
Mary A. McNulty, Robert Probasco and Carla Crapster
Thompson & Knight LLP, Texas A&M University School of Law and Strasburger & Price, LLP

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TEFRA, partnership, tax, IRS, refund, AAR, FPAA, statute of limitations, TMP, mitigation, equitable recoupment, discretionary adjustment

Tax Shelter Disclosure and Penalties: New Requirements, New Exposures

Journal of Taxation and Regulation of Financial Institutions, Vol. 18, No. 3, Jan/Feb 2005
Posted: 20 Mar 2017
Mary A. McNulty and Robert Probasco
Thompson & Knight LLP and Texas A&M University School of Law

Abstract:

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tax, Internal Revenue Service, reportable transactions, listed transactions, American Jobs Creation Act, disclosure, list maintenance, penalties