Leandra Lederman

Indiana University Maurer School of Law

William W. Oliver Professor of Tax Law

211 S. Indiana Avenue

Bloomington, IN 47405

United States

http://www.law.indiana.edu/people/lederman

SCHOLARLY PAPERS

39

DOWNLOADS
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9,983

CITATIONS
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Top 7,523

in Total Papers Citations

63

Scholarly Papers (39)

1.

'Stranger than Fiction': Taxing Virtual Worlds

New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Number of pages: 54 Posted: 19 Mar 2007 Last Revised: 18 Oct 2015
Leandra Lederman
Indiana University Maurer School of Law
Downloads 1,702 (6,642)
Citation 5

Abstract:

Virtual worlds, MMORPG, Second Life, World of Warcraft, taxation of barter, virtual property

2.

The Interplay Between Norms and Enforcement in Tax Compliance

George Mason Law & Economics Research Paper No. 03-12; U of Texas, Public Law Research Paper No. 49
Number of pages: 62 Posted: 28 Mar 2003
Leandra Lederman
Indiana University Maurer School of Law
Downloads 770 (21,485)
Citation 11

Abstract:

Taxation and Revenue, Tax Evasion, Fiscal Policies and Behavior of Economic Agents, Law and Economics, Tax Law, Legal Procedure

3.

Tax Compliance and the Reformed IRS

George Mason Law & Economics Research Paper No. 03-13; U of Texas, Public Law Research Paper No. 50
Number of pages: 41 Posted: 28 Mar 2003
Leandra Lederman
Indiana University Maurer School of Law
Downloads 675 (27,529)
Citation 7

Abstract:

Taxation Subsidies and Revenue, Tax Evasion, Fiscal Policies for Law and Economics, Tax Law, Legal Procedure

4.

The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion

Villanova Law Review, Vol. 57, 2012, Indiana Legal Studies Research Paper No. 200
Number of pages: 31 Posted: 31 Jan 2012 Last Revised: 11 Jul 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 408 (39,583)

Abstract:

Tax compliance, tax evasion, voluntary disclosure, tax amnesty, FATCA, FBAR, UBS, offshore bank accounts

5.

W(h)ither Economic Substance?

Iowa Law Review, Vol. 95, p. 389, 2010, Indiana Legal Studies Research Paper No. 128
Number of pages: 57 Posted: 12 Mar 2009 Last Revised: 17 Jun 2014
Leandra Lederman
Indiana University Maurer School of Law
Downloads 387 (55,485)

Abstract:

Business purpose, economic substance, tax shelter, Congressional intent, Gregory v. Helvering, Knetsch, Frank Lyon, sham transaction

6.

Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance

Stanford Law Review, Vol. 60, p. 695, 2007, Indiana Legal Studies Research Paper No. 78
Number of pages: 51 Posted: 12 Apr 2007 Last Revised: 28 Jun 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 352 (57,673)
Citation 8

Abstract:

tax compliance, tax evasion, tax shelters, structural systems, third parties

7.

Do Attorneys Do Their Clients Justice? An Empirical Study of Lawyers' Effects on Tax Court Litigation Outcomes

Wake Forest Law Review, Vol. 41, p. 1235, 2006, Indiana Legal Studies Research Paper No. 49
Number of pages: 63 Posted: 07 May 2006 Last Revised: 26 Jun 2013
Leandra Lederman and Warren B. Hrung
Indiana University Maurer School of Law and Federal Reserve Bank of New York
Downloads 324 (72,338)
Citation 2

Abstract:

lawyers, lawsuits, settlement, litigation, justice system, dispute resolution, judges, taxation, Tax Court, empirical study

8.

Reducing Information Gaps to Reduce the Tax Gap: When is Information Reporting Warranted?

Fordham Law Review Vol. 78, p. 1733, 2010, Indiana Legal Studies Research Paper No. 126
Number of pages: 28 Posted: 25 Feb 2009 Last Revised: 01 Jul 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 300 (62,577)
Citation 3

Abstract:

Tax gap, tax compliance, tax evasion, information reporting, asymmetric information, income tax, gift tax, small businesses, eBay

9.

Which Cases Go To Trial?: An Empirical Study of Predictors of Failure to Settle

Case Western Reserve Law Review, Vol. 49, P. 315, 1999
Number of pages: 45 Posted: 08 May 2000
Leandra Lederman
Indiana University Maurer School of Law
Downloads 295 (80,542)
Citation 10

Abstract:

10.

Tax Appeal: A Proposal to Make the United States Tax Court More Judicial

Washington University Law Review, Vol. 85, p. 1195, 2008, Indiana Legal Studies Research Paper No. 88
Number of pages: 55 Posted: 17 Oct 2007 Last Revised: 22 Jun 2008
Leandra Lederman
Indiana University Maurer School of Law
Downloads 286 (73,346)

Abstract:

Transparency, accountability, federal courts, Tax Court, Article I courts, rulemaking, Special Trial Judges, Administrative Office of U.S. Courts, Rules Enabling Act

11.

Precedent Lost: Why Encourage Settlement, and Why Permit Non-Party Involvement in Settlements?

George Mason Law & Economics Research Paper No. 00-21, Indiana Legal Studies Research Paper No. 275
Number of pages: 50 Posted: 09 Aug 1999 Last Revised: 11 Dec 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 248 (92,909)
Citation 2

Abstract:

12.

The Federal Income Tax Consequences of the Bobble Supreme Phenomenon

Green Bag, Vol. 9, No. 2, p. 423, 2006, Indiana Legal Studies Research Paper No. 58
Number of pages: 8 Posted: 01 Sep 2006 Last Revised: 27 Jun 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 232 (106,329)

Abstract:

tax, income, bobblehead, Supreme Court, humor, Green Bag

13.

The Fight Over 'Fighting Regs' and Judicial Deference in Tax Litigation

Boston University Law Review, Vol. 92, 2012, Indiana Legal Studies Research Paper No. 186
Number of pages: 59 Posted: 19 Mar 2011 Last Revised: 11 Jul 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 222 (101,558)

Abstract:

Chevron deference, Skidmore, Mayo Foundation, Brand X, Treasury regulation, Revenue Ruling, fighting regulation, pending litigation, Internal Revenue Service

14.

The Entrepreneurship Effect: An Accidental Externality in the Federal Income Tax

Ohio State Law Journal Vol. 65, No. 6 (2004), George Mason Law & Economics Research Paper No. 04-36, Indiana Legal Studies Research Paper No. 6
Number of pages: 78 Posted: 11 Sep 2004 Last Revised: 26 Jun 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 207 (117,067)

Abstract:

tax law, business tax, corporate finance, government policy

What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law

National Tax Journal, Vol. 65, No. 4, December 2012, Indiana Legal Studies Research Paper No. 216
Number of pages: 19 Posted: 02 Nov 2012 Last Revised: 12 Jul 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 173 (145,372)

Abstract:

tax law, tax litigation, courts, Treasury, IRS

What Do Courts Have to Do with it?: The Judiciary's Role in Making Federal Tax Law

Revista Forumul Judecatorilor, No.1, 2013
Number of pages: 14 Posted: 21 May 2014
Leandra Lederman
Indiana University Maurer School of Law
Downloads 22 (452,724)

Abstract:

federal tax law, federal tax litigation, taxpayers, general administrative law principles, Internal Revenue Service (IRS)

16.

EBay's Second Life: When Should Virtual Earnings Bear Real Taxes?

Yale Law Journal, Pocket Part, Vol. 118, p. 136, 2009, Indiana Legal Studies Research Paper No. 124
Number of pages: 7 Posted: 26 Feb 2009 Last Revised: 18 Oct 2015
Leandra Lederman
Indiana University Maurer School of Law
Downloads 194 (120,423)

Abstract:

Virtual worlds, MMORPG, Second Life, World of Warcraft, eBay, PayPal, taxation

17.

Enforcement as Substance in Tax Compliance

70 Washington & Lee L. Rev. 1679 (2013), San Diego Legal Studies Paper No. 13-117, Indiana Legal Studies Research Paper No. 236
Number of pages: 71 Posted: 07 May 2013 Last Revised: 04 Nov 2013
Leandra Lederman and Ted M. Sichelman
Indiana University Maurer School of Law and University of San Diego School of Law
Downloads 178 (109,675)

Abstract:

tax compliance, tax enforcement, probabilistic enforcement, uncertainty

18.

Equity and the Article I Court: Is the Tax Court's Exercise of Equitable Powers Constitutional?

Florida Tax Review, Vol. 5, No. 5, p. 357, 2001
Number of pages: 60 Posted: 16 Mar 2002
Leandra Lederman
Indiana University Maurer School of Law
Downloads 152 (146,940)
Citation 1

Abstract:

19.

Addressing Imperfections in the Tax System: Procedural or Substantive Reform?

Michigan Law Review, Vol. 103, p. 1432, 2005 , IU Law-Bloomington Research Paper No. 23
Number of pages: 24 Posted: 08 Jun 2005 Last Revised: 13 Jun 2013
Leandra Lederman and Stephen W. Mazza
Indiana University Maurer School of Law and University of Kansas - School of Law
Downloads 142 (160,879)

Abstract:

Taxation, tax compliance, IRS

20.

Of Taxpayer Rights, Wrongs, and a Proposed Remedy

Tax Notes, Vol. 87, P. 1133, 2000
Number of pages: 10 Posted: 09 Aug 2000
Leandra Lederman
Indiana University Maurer School of Law
Downloads 126 (162,727)
Citation 3

Abstract:

21.

A Tisket, a Tasket: Basketing and Corporate Tax Shelters

Washington University Law Review, Vol. 88, p. 557, 2011, Indiana Legal Studies Research Paper No. 175
Number of pages: 53 Posted: 16 Jul 2010 Last Revised: 11 Jul 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 117 (183,681)

Abstract:

Income taxation, corporate tax, tax shelters, basketing, passive activity losses, schedular taxation

22.

'Civil'Izing Tax Procedure: Applying General Federal Learning to Statutory Notices of Deficiency

U. C. Davis Law Review, Vol. 30, No. 1, 1996
Number of pages: 64 Posted: 08 May 2000
Leandra Lederman
Indiana University Maurer School of Law
Downloads 113 (190,585)
Citation 5

Abstract:

23.

Transparency and Obfuscation in Tax Court Procedure

Tax Notes, Vol. 102, p. 1539, March 22, 2004
Number of pages: 6 Posted: 26 Aug 2004
Leandra Lederman
Indiana University Maurer School of Law
Downloads 112 (191,834)

Abstract:

Tax law, tax procedure, tax policy, court procedure

24.

Late Returns Claiming Refunds: Negotiating the 'Fantastic Labyrinth'

Tax Notes, November 20, 2000
Number of pages: 9 Posted: 10 Sep 2004
Leandra Lederman
Indiana University Maurer School of Law
Downloads 93 (219,826)

Abstract:

25.

Taxpayer Rights in the Lurch: A Response to Professor Johnson

Tax Notes, August 21, 2000
Number of pages: 11 Posted: 11 Sep 2004
Leandra Lederman
Indiana University Maurer School of Law
Downloads 83 (222,873)
Citation 3

Abstract:

26.

Deficient Statutory Notices and the Burdens of Proof: A Reply to Mr. Newton

Tax Notes, Vol. 91, No. 16, July 2, 2001
Number of pages: 8 Posted: 10 Sep 2004
Leandra Lederman
Indiana University Maurer School of Law
Downloads 79 (251,226)
Citation 1

Abstract:

27.

Delinquent Returns and Credit-Elect Overpayments: A Procedural Tangle

Tax Notes, p. 831, August 2004, Indiana Legal Studies Research Paper No. 4
Number of pages: 13 Posted: 24 Aug 2004 Last Revised: 12 Jun 2013
Leandra Lederman
Indiana University Maurer School of Law
Downloads 79 (244,020)

Abstract:

28.

Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer & Christopher Walker's 'The Death of Tax Court Exceptionalism'

99 Minnesota Law Review Headnotes 1 (2014), Indiana Legal Studies Research Paper No. 302
Number of pages: 29 Posted: 21 Sep 2014 Last Revised: 23 Dec 2014
Leandra Lederman
Indiana University Maurer School of Law
Downloads 78 (230,653)

Abstract:

Tax Court, APA, Admistrative Procedure Act, Standard of Review, Scope of Review, Deference, Record Rule, Attorney General's Manual

29.

When the Bough Breaks: The U.S. Tax Court's Branch Difficulties

34 ABA Tax Section NewsQuarterly 10 (Winter 2015), Indiana Legal Studies Research Paper No. 311
Number of pages: 3 Posted: 01 Feb 2015 Last Revised: 31 Mar 2015
Leandra Lederman
Indiana University Maurer School of Law
Downloads 46 (260,905)

Abstract:

Tax Court, separation of powers, judicial branch, legislative branch, execultive branch, Article I

30.

More Mayo Please? Temporary Regulations after Mayo Foundation V. United States

Number of pages: 2 Posted: 07 Dec 2011
Leandra Lederman and Stephen W. Mazza
Indiana University Maurer School of Law and University of Kansas - School of Law
Downloads 39 (333,834)

Abstract:

31.

(Un)Appealing Deference to the Tax Court

Duke Law Journal, Vol. 63, No. 8, 2014, Indiana Legal Studies Research Paper No. 285
Number of pages: 62 Posted: 12 May 2014 Last Revised: 14 May 2014
Leandra Lederman
Indiana University Maurer School of Law
Downloads 38 (269,051)

Abstract:

Tax Court, appellate review, judicial deference, tax controversies, tax procedure, tax litigation, Dobson rule, Justice Jackson

32.

Surcharges and Penalties in Tax Law: United States

Annual Congress Milan 2015, IBFD Amsterdam (2016 Forthcoming), Indiana Legal Studies Research Paper No. 319, FSU College of Law, Public Law Research Paper No. 763, FSU College of Law, Law, Business & Economics Paper No. 15-19
Number of pages: 57 Posted: 28 Jul 2015 Last Revised: 10 Jun 2016
Stephen W. Mazza, Leandra Lederman and Steve R. Johnson
University of Kansas - School of Law, Indiana University Maurer School of Law and Florida State University - College of Law
Downloads 36 (238,869)

Abstract:

penalties, interest, surcharges, additions to tax, tax controversies, tax litigation, tax procedure, tax evasion, tax compliance, tax crimes

33.

Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'

(Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming) , Indiana Legal Studies Research Paper No. 320
Number of pages: 15 Posted: 29 Jul 2015 Last Revised: 10 Jun 2016
Leandra Lederman
Indiana University Maurer School of Law
Downloads 31 (216,928)

Abstract:

tax compliance, tax evasion, tax penalties, additions to tax, responsive regulation

34.

King v. Burwell: What Does It Portend for Chevron's Domain?

Pepperdine Law Review Online 72 (2015), Indiana Legal Studies Research Paper No. 326
Number of pages: 11 Posted: 24 Sep 2015 Last Revised: 12 Mar 2016
Leandra Lederman and Joseph C. Dugan
Indiana University Maurer School of Law and Indiana University Maurer School of Law
Downloads 13 (197,919)

Abstract:

Chevron, deference, extraordinary cases, Affordable Care Act, Treasury regulations

35.

Are There Procedural Deficiencies in Tax Fraud Cases? A Reply to Professor Schoenfeld

35 Ind. L. Rev. 143 (2001)
Number of pages: 31 Posted: 13 Jul 2016
Leandra Lederman
Indiana University Maurer School of Law
Downloads 0 (500,689)
Citation 1

Abstract:

Notice of Deficiency, Tax Court, IRS, Deficiency Determination, Tax Deficiency

36.

Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner

Number of pages: 45 Posted: 08 Jul 2016 Last Revised: 02 Sep 2016
University of Texas at Austin - School of Law, Villanova University School of Law and Graduate Tax Program, Indiana University Maurer School of Law, University of Virginia School of Law, Harvard Law School and University of Houston Law Center
Downloads 0 (242,215)

Abstract:

Cost-Sharing, Clear Reflection of Income, Comparability, Arm's Length Standard, Arbitrary, Capricious

37.

Tax Court S Cases: Does the 'S' Stand for Secret?

79 Tax Notes 257 (Apr. 13, 1998)
Number of pages: 2 Posted: 19 Jun 2016
Leandra Lederman
Indiana University Maurer School of Law
Downloads 0 (490,616)
Citation 1

Abstract:

Tax Court, small tax cases, S cases, transparency, court opinions

38.

The IRS, Politics, and Income Inequality

Tax Notes, Vol. 150, No. 11, 2016, Indiana Legal Studies Research Paper No. 341
Number of pages: 7 Posted: 19 Mar 2016 Last Revised: 07 Jun 2016
Leandra Lederman
Indiana University Maurer School of Law
Downloads 0 (310,996)

Abstract:

IRS, income inequality, progressive taxation, Congress, Internal Revenue Service

39.

IRS Reform: Politics as Usual?

7 Columbia Journal of Tax Law 36 (2016), Indiana Legal Studies Research Paper No. 337
Number of pages: 45 Posted: 15 Mar 2016 Last Revised: 22 Jun 2016
Leandra Lederman
Indiana University Maurer School of Law
Downloads 0 (160,879)

Abstract:

IRS, Congress, reform, 501(c)(4), exempt organizations, nonprofits, Tea Party, Internal Revenue Service