Sang Lee

Ernst & Young LLP

5 Times Square

New York, NY 10036

United States

SCHOLARLY PAPERS

2

DOWNLOADS

142

CITATIONS

0

Scholarly Papers (2)

1.

Boundaries of the Prediction Model in Tax Law's Substantial Authority

71 Tax Law. 33, Brooklyn Law School, Legal Studies Paper No. 518
Number of pages: 60 Posted: 24 Aug 2017 Last Revised: 10 Jan 2018
Bradley T. Borden and Sang Lee
Brooklyn Law School and Ernst & Young LLP
Downloads 107 (251,792)

Abstract:

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Substantial authority, substantial understatement penalty, tax compliance, risk of audit, audit risk, likelihood of matter being raised on audit

2.

Quantitative Prediction Model of Tax Law's Substantial Authority

Tax Law, 2018 Forthcoming, Brooklyn Law School, Legal Studies Paper No. 547
Number of pages: 49 Posted: 22 Jan 2018 Last Revised: 24 Jun 2018
Bradley T. Borden and Sang Lee
Brooklyn Law School and Ernst & Young LLP
Downloads 35 (442,705)

Abstract:

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Substantial authority, substantial understatement penalty, tax compliance, risk of audit, audit risk, likelihood of matter being raised on audit, vertical substantiality, horizontal substantiality