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Francine J. Lipman

University of Nevada, Las Vegas - William S. Boyd School of Law

William S. Boyd Professor of Law

4505 South Maryland Parkway

Box 451003

Las Vegas, NV 89154

United States

  • University of Nevada, Las Vegas - William S. Boyd School of Law

SCHOLARLY PAPERS

41

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6

Scholarly Papers (41)

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1.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59 Posted: 15 Feb 2006
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 4,223 (1,198)
Citation 3

Abstract:

undocumented immigrants, tax, earned income tax credit, uniform definition of a child, child tax credit, immigration policy, tax policy, welfare

2.

Social Security Benefits Formula 101: A Practical Primer

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010
Number of pages: 3 Posted: 10 Jul 2010
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 1,873 (5,302)

Abstract:

Social Security, Retirement Benefits, Baby Boomers

3.

The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea

Chapman University Law Research Paper No. 2008
Number of pages: 37 Posted: 02 Nov 2008 Last Revised: 26 Nov 2010
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 719 (24,671)

Abstract:

Undocumented immigrants, illegals, Hispanics, Latinos, immigrants, tax, earned income tax, refundable child tax credit, social security, payroll taxes, economic stimulus refund 2008

4.

Incentive Stock Options and the Alternative Minimum Tax: The Worst of Times

Harvard Journal on Legislation, Vol. 39, No. 2, 2002
Number of pages: 37 Posted: 03 Oct 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 647 (27,674)
Citation 1

Abstract:

alternative minimum tax, tax policy, incentive stock options, employee compensation,

5.

Bearing Witness to Economic Injustices of Undocumented Immigrant Families: A New Class of 'Undeserving' Working Poor

Nevada Law Journal, Vol. 7, p. 736, Summer 2007
Number of pages: 39 Posted: 14 Dec 2006 Last Revised: 04 Nov 2013
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 523 (34,893)

Abstract:

earned income tax credit, Social Security taxes, welfare policy, Social Security taxes, undocumented immigrants, unauthorized workers

6.

Celebrating Life (Chai) and Taxes: Lessons Learned

American Bar Association - Section of Taxation News Quarterly, Vol. 26, No. 1, Fall 2006, Chapman University Law Research Paper No. 06-02
Number of pages: 6 Posted: 22 Dec 2006 Last Revised: 06 May 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 515 (38,389)

Abstract:

estate planning, financial planning, estate taxes, retirement planning, death

7.

Social Security Benefits Formula 101

Orange County Lawyer, May 2011
Number of pages: 5 Posted: 02 May 2011
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 494 (41,712)

Abstract:

Social Security Benefits, Medicare Premiums, Retirement Benefits Timing

8.

Shrinking Boomer Social Security Retirement Benefits

American Bar Association - Section of Taxation News Quarterly, Vol. 27, No. 1, Fall 2007
Number of pages: 3 Posted: 16 Nov 2007 Last Revised: 21 Nov 2007
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 486 (42,661)

Abstract:

social security, Medicare, retirement, tax, baby boomers, work, aging

9.

Anatomy of a Disaster Under the Internal Revenue Code

Florida Tax Review, Vol. 6, p. 955, 2005
Number of pages: 75 Posted: 06 Sep 2005
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 481 (37,362)

Abstract:

Disaster relief, casualty losses, casualty gains, net operating losses, involuntary conversions, presidentially declared disasters, disaster relief payments

10.

No More Parking Lots: How the Tax Code Keeps Trees Out of a Tree Museum and Paradise Unpaved

Harvard Environmental Law Review, Vol. 27, 2003
Number of pages: 47 Posted: 24 Sep 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 334 (62,062)

Abstract:

11.

Social Security Benefits: Windfall Elimination Provision

Orange County Lawyer, Vol. 35, No. 12, p. 30, December 2011
Number of pages: 5 Posted: 01 Dec 2011
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 310 (69,547)

Abstract:

Social Security retirement benefits, windfall elimination provision

12.

Social Security Spouse and Survivor Benefits 101: Practical Primer Part II (Or Another Reason to Put a Ring on It)

American Bar Association – Section of Taxation, News Quarterly, Vol. 30, No. 1, Fall 2010,
Number of pages: 4 Posted: 09 Nov 2010
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 287 (75,896)

Abstract:

Social Security Benefits, Tax Policy, Elder Law, Spousal Benefits, Survivor Benefits

13.

Will Refinancing an Installment Sale Obligation Trigger Recognition of Gain?

Real Estate Taxation, Vol. 24, Spring 1997
Number of pages: 9 Posted: 01 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 271 (78,870)

Abstract:

installment obligations, refinancing debt, tax policy, gain recognition on debt structuring

14.

Unintended Consequences? Undocumented, Working Poor Families and the Refundable Child Tax Credit

,
Number of pages: 15 Posted: 15 Nov 2004
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 246 (85,908)

Abstract:

Earned income tax credit, child tax credit, working poor, undocumented immigrants

15.

The Working Poor Are Paying for Government Benefits: Fixing the Hole in the Anti-Poverty Purse

Wisconsin Law Review, Vol. 2003, No. 3
Number of pages: 38 Posted: 06 Nov 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 233 (81,182)
Citation 2

Abstract:

EITC, working poor, refund anticipation loans, tax preparers

16.

S Corporation Loss Limitations: The Tax Court Provides Potential Hope for Related Party Debt Restructurings

Virginia Tax Review, Vol. 22, p. 67, 2002
Number of pages: 37 Posted: 14 Dec 2002
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 232 (100,763)

Abstract:

S corporation, loss limitations, related party, debt restructurings

17.

Tracing the American Concept of Stewardship to English Antecedents

British Accounting Review, Vol. 23, No. 355, 1991
Number of pages: 14 Posted: 21 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 213 (101,179)

Abstract:

stewardship, corporate goverance, accounting theory, accounting procedures, accounting history

18.

Never-Ending Limitations on S Corporation Losses: The Slippery Slope of S Corporation Debt Guarantees

Taxes - The Tax Magazine, Vol. 80, No. 6, pp. 29-36, June 2002
Number of pages: 18 Posted: 19 Dec 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 210 (110,209)

Abstract:

S corporation loss limitations, shareholder debt guarantees

19.

The 'Illegal' Tax

Connecticut Public Interest Law Journal, Vol. 11, pp. 93-132, Fall/Winter 2011
Number of pages: 39 Posted: 19 Mar 2012
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 190 (71,918)

Abstract:

tax policy, undocumented immigrants, unauthorized workers, EiTC, working poor, Making Work Pay Credit, immigration reform, social security

20.

The Social Security Benefits Timing Decision: A Model for Lower-Income Recipients

,
Number of pages: 32 Posted: 28 Nov 2004
James E. Williamson and Francine J. Lipman
San Diego State University - College of Business Administration and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 185 (119,946)

Abstract:

Social Security benefits, low-income beneficiaries

21.

The New Accountant-Client Privilege Provision: A Partial Step Forward for Nonattorney Practitioners

National Public Accountant, Vol. 44, p. 41, July 1999
Number of pages: 2 Posted: 29 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 180 (126,161)

Abstract:

accountant-client privilege, privilege, accountant-client communications

22.

More Alternatives in the Complex World of the Alternative Minimum Tax: The Election to Itemize Deductions

Practical Tax Lawyer, Winter 2004
Number of pages: 8 Posted: 11 Dec 2003
Francine J. Lipman, Nathan Oestreich and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law, San Diego State University - College of Business Administration and San Diego State University - College of Business Administration
Downloads 167 (129,161)

Abstract:

Alternative minimum tax, standard deduction, election to itemize deductions

23.

Enabling Work for People with Disabilities: A Post-Integrationist Revision of Underutilized Tax Incentives

American University Law Review, Vol. 53, pp. 393-458, December 2003
Number of pages: 66 Posted: 16 Feb 2004
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 166 (110,209)

Abstract:

People with disabilities, work opportunity credit, barrier removal deduction, disabled access credit, earned income tax credit

24.

Just a Matter of Fairness: Tax Consequences of the Revised Community Property Treatment of California Registered Domestic Partners

American Bar Association - Section of Taxation News Quarterly, Vol. 30, No. 2, Winter 2011
Number of pages: 3 Posted: 13 Jan 2011
Francine J. Lipman and Rebecca J. Kipper
University of Nevada, Las Vegas - William S. Boyd School of Law and affiliation not provided to SSRN
Downloads 155 (142,535)

Abstract:

California registered domestic partners, tax equality, marriage equality, same-sex couples, community property law

25.

Will the Final Regulations Under Section 469(C)(7) Renew Taxpayer Interest in Real Estate?

Real Estate Law Journal, Vol. 25, No. 2, Spring 1996
Number of pages: 12 Posted: 02 Jun 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 155 (139,769)

Abstract:

passive loss rules, tax shelter, rental real estate, real estate professionals, real property trades or businesses

26.

Saving Private Ryan's Tax Refund: Poverty Relief for All Working Poor Military Families

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 2, Winter 2010
Number of pages: 2 Posted: 25 Jan 2010
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 145 (141,080)

Abstract:

earned income tax credit, poverty, armed forces, tax policy, working poor, 2008 stimulus rebate payments, undocumented immigrants, unauthorized immigrants

27.

Saving Private Ryan's Tax Refund

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 1, Fall 2009
Number of pages: 3 Posted: 29 Oct 2009 Last Revised: 02 Nov 2009
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 138 (150,124)

Abstract:

members of the armed services, military, enlisted soldiers, tax policy, taxation, earned income tax credit, working poor taxpayers, tax compliance, tax systems, simple returns, ReadyReturn

28.

The New Earned Income Tax Credit: Too Complex for the Targeted Taxpayers?

Tax Notes, Vol. 57, No. 789, 1992
Number of pages: 31 Posted: 10 Jan 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 137 (143,976)

Abstract:

earned income tax credit, working poor, low-income taxpayers

29.

The Social Security Benefits Formula and the Windfall Elimination Provision: An Equitable Approach to Addressing 'Windfall' Benefits

Journal of Legislation, Vol. 39, No. 2, 2012-2013
Number of pages: 70 Posted: 08 Nov 2013 Last Revised: 26 Nov 2013
Francine J. Lipman and Alan Smith
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 136 (128,020)

Abstract:

Social Security, social insurance, Windfall Elimination Provision, retirement income, Social Security benefits formula, non-covered earnings

30.

Relief from the Rubble: Tax Assistance for Victims of the 2005 Hurricane Season

American Bar Association - Section of Taxation News Quarterly, Vol. 25, No. 2, Winter 2006
Number of pages: 3 Posted: 13 Feb 2008
Francine J. Lipman and Sean Michael Stegmaier
University of Nevada, Las Vegas - William S. Boyd School of Law and O'Melveny & Myers LLP
Downloads 134 (169,437)

Abstract:

disaster relief, tax policy, casualty losses, casualty gains

31.

Avoiding Malpractice Traps in Noncash Charitable Contributions

Practical Tax Lawyer, Vol. 14, No. 2, Winter 2000
Number of pages: 8 Posted: 01 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 122 (173,297)

Abstract:

donations, tax policy, charitable contributions, itemized deductions, substantiation rules

32.

Heal the Suffering Children: Fifty Years after the Declaration of War on Poverty

34 Boston College Journal of Law & Social Justice 311 (2014) , UNLV William S. Boyd School of Law Legal Studies Research Paper
Number of pages: 31 Posted: 06 May 2014 Last Revised: 20 Jun 2014
Francine J. Lipman and Dawn Davis
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas - College of Business
Downloads 116 (119,946)

Abstract:

Tax, Poverty, Economic Inequality, Access to Justice, Earned Income Tax Credit, Child Tax Credit, immigrants, undocumented immigrants, dependent, qualifying child, uniform definition of a child, tax justice, antipoverty

33.

Access to Tax InJustice

Pepperdine Law Review (Issue 5 of Volume 40) (Spring 2013), UNLV William S. Boyd School of Law Legal Studies Research Paper Series
Number of pages: 48 Posted: 14 Feb 2013
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 114 (132,226)

Abstract:

earned income tax credit, social justice, poverty, childhood poverty, poverty prevention, child tax credit, social benefits policy, refundable credits, working poor, undeserving poor, working poor families, tax injustice, access to justice

34.

Recent Proposals to Redesign the EITC: A Reply to an Economist's Response

Tax Notes, Vol. 62, No. 1175, 1994
Number of pages: 9 Posted: 10 Jan 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 114 (171,322)

Abstract:

working poor, earned income tax credit, work incentives, work disincentives

35.

Improving the Principal Residence Disaster Relief Provisions

Tax Notes, Vol. 66, No. 859, 1995
Number of pages: 8 Posted: 10 Jan 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 108 (189,486)

Abstract:

disaster relief, residence, tax policy

36.

Interest on Estate Taxes: A Comment

Trusts & Estates, p. 48, August 1993
Number of pages: 4 Posted: 14 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 107 (176,326)

Abstract:

estate tax overpayment, interest on estate taxes, estate tax due

37.

Will Changes to the Passive Income Rules Renew Interest in Real Estate?

Journal of Property Management, Vol. 61, No. 78, May 1996
Number of pages: 2 Posted: 16 Jun 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 93 (214,093)

Abstract:

rental real estate, tax shelter, real estate professionals

38.

Windfall Deductions from Changing Depreciation

Journal of Property Management, Vol. 61, No. 74, September 1996
Number of pages: 2 Posted: 28 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 92 (208,499)

Abstract:

Revenue Procedure 96-31

39.

Time is of the Essence: Seize the Opportunity for Fulfillment in 2009

American Bar Association - Section of Taxation News Quarterly, Vol. 28, No. 1, Fall 2008
Number of pages: 3 Posted: 28 Oct 2008 Last Revised: 23 Nov 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 87 (226,031)

Abstract:

community assistance, pro bono, volunteer, taxation, low-income, poverty law, fulfillment, encore careers, encore jobs

40.

Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers

Southern Methodist University Law Review, Vol. 69, No. 2, 2016
Number of pages: 74 Posted: 14 Jun 2016 Last Revised: 24 Jun 2016
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 0 (212,609)

Abstract:

premium tax credit, Affordable Care Act, tax policy, refundable tax credit, health insurance subsidy, advanced premium tax credit

41.

Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under the Affordable Care Act

Georgetown Journal on Poverty Law Policy, Vol. 23, No. 3, Spring 2016
Number of pages: 57 Posted: 27 Apr 2016
Francine J. Lipman and James Owens
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas
Downloads 0 (190,703)

Abstract:

tax policy, health care policy, Affordable Care Act, Shared Responsibility Payment, health care mandate, individual health care mandate tax penalty

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