Michelle Lyon Drumbl

Washington and Lee University School of Law

Clinical Professor of Law

Lexington, VA 24450

United States

SCHOLARLY PAPERS

7

DOWNLOADS

645

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (7)

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 157 (212,095)
Citation 1

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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 133 (242,591)

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Tax return preparer; Return preparer regulation; return preparer fraud

3.

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 117 (267,138)

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

4.

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 93 (312,082)

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

5.

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 92 (314,180)

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joint liability, innocent spouse, marriage, taxes

6.

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 45 (454,053)
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

7.

#Audited: Social Media and Tax Enforcement

Oregon Law Review, Forthcoming
Number of pages: 56 Posted: 27 Oct 2020
Michelle Lyon Drumbl
Washington and Lee University School of Law
Downloads 8 (667,314)

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