Michelle Lyon Drumbl

Washington and Lee University School of Law

Clinical Professor of Law

Lexington, VA 24450

United States

SCHOLARLY PAPERS

8

DOWNLOADS

842

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (8)

1.

Beyond Polemics: Poverty, Taxes, and Noncompliance

Washington & Lee Legal Studies Paper No. 2016-9, eJournal of Tax Research, Vol. 5, No. 2, pp. 253-290, Nov. 2016
Number of pages: 40 Posted: 12 Apr 2016 Last Revised: 15 Feb 2017
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 164 (247,981)
Citation 2

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Earned Income Tax Credit, Poverty Law, Tax Compliance, Tax Policy

2.

When Helpers Hurt: Protecting Taxpayers from Preparers

Tax Notes, Vol. 22, p. 1365, 2014, Washington & Lee Legal Studies Paper No. 2015-22
Number of pages: 9 Posted: 07 Jan 2015
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 135 (289,864)

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Tax return preparer; Return preparer regulation; return preparer fraud

3.

Bankruptcy, Taxes, and the Primacy of IRS Refund Offsets: Copley v. United States

South Carolina Law Review, Forthcoming
Number of pages: 23 Posted: 01 Feb 2021
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 124 (308,856)

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Tax, Bankruptcy, Debt, Debtor, Exemption, Anticipated Income, Tax Refund, Refund, IRS, Internal Revenue Service, Fourth Circuit Court of Appeals

4.

Those Who Know, Those Who Don’t, and Those Who Know Better: Balancing Complexity, Sophistication, and Accuracy on Tax Returns

Washington & Lee Legal Studies Paper No. 2013-18, Pittsburgh Tax Review, Vol. 11, No. 1, 2013
Number of pages: 66 Posted: 11 Oct 2013 Last Revised: 31 Jan 2017
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 121 (314,534)

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accuracy-related penalty, earned income credit, refundable credit, complexity

5.

Joint Winners, Separate Losers: Proposals To Ease the Sting for Married Taxpayers Filing Separately

19 Florida Tax Review 399 (2016), Washington & Lee Legal Studies Paper No. 2016-8
Number of pages: 67 Posted: 02 Mar 2016 Last Revised: 31 Jan 2017
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 96 (367,738)

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Earned Income Tax Credit, Filing Status, Poverty Law, Tax Compliance, Tax Policy

6.

Decoupling Taxes and Marriage: Beyond Innocence and Income Splitting

4 Columbia Journal of Tax Law 94 (2012), Washington & Lee Legal Studies Paper No. 2012-37
Number of pages: 42 Posted: 28 Nov 2012 Last Revised: 31 Jan 2017
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 93 (375,172)

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joint liability, innocent spouse, marriage, taxes

7.

#Audited: Social Media and Tax Enforcement

Oregon Law Review, Forthcoming
Number of pages: 58 Posted: 27 Oct 2020
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 58 (485,564)

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Internal Revenue Service, IRS, automation, audit, social media, profiles, low-income, surveillance, enforcement, tax, privacy

8.

Tax Attorneys as Defenders of Taxpayer Rights

Temple Law Review, Vol. 91, No. 4, 2019, Washington & Lee Legal Studies Paper No. 2019-20
Number of pages: 19 Posted: 24 Aug 2019
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 51 (514,110)
Citation 1

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tax, tax law, tax practitioner, IRS, Internal Revenue Service, rights, taxpayer rights, low-income, family, tax reform, vulnerable populations