Steve R. Johnson

Florida State University - College of Law

425 W. Jefferson Street

Room R210

Tallahassee, FL 32306

United States

http://www.law.fsu.edu/faculty/sjohnson.html

  • Florida State University - College of Law

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    • Tel: 850-644-1777
SCHOLARLY PAPERS

96

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Scholarly Papers (96)

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1.

Reflections on Seminole Rock: The Past, Present, and Future of Deference to Agency Regulatory Interpretations

Yale Journal of Regulation, Notice & Comment Blog
Number of pages: 77 Posted: 07 Oct 2016 Last Revised: 10 Aug 2017
Aaron Nielson, Sanne H. Knudsen, Amy J. Wildermuth, Aditya Bamzai, Richard J. Pierce, Cynthia Barmore, William Yeatman, Christopher J. Walker, Kevin M. Stack, Andy Grewal, Steve R. Johnson, F. Andrew Hessick, Jonathan H. Adler, Catherine M. Sharkey, David Feder, Cass R. Sunstein, Adrian Vermeule, Ronald M. Levin, Kevin O. Leske, James Cleith Phillips, Daniel Ortner, Gillian E. Metzger, William Funk, Kristin E. Hickman, Jeffrey A. Pojanowski, Adam White and Conor Clarke
Brigham Young University - J. Reuben Clark Law School, University of Washington - School of Law, University of Pittsburgh - School of Law, University of Virginia School of Law, George Washington University Law School, Independent, Cato Institute, Ohio State University (OSU) - Michael E. Moritz College of Law, Vanderbilt University - Law School, University of Iowa - College of Law, Florida State University - College of Law, University of North Carolina School of Law, Case Western Reserve University School of Law, New York University School of Law, Munger, Tolles & Olson, LLP, Harvard Law School, Harvard Law School, Washington University in St. Louis - School of Law, University of Dayton School of Law, Stanford University - Constitutional Law Center, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, George Mason University - Antonin Scalia Law School and Yale University, Law School
Downloads 1,074 (21,449)

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Administrative Agencies, Seminole Rock, Auer, What Is New in Administrative Law, Deference, Chevron

2.

When General Statutes and Specific Statutes Conflict

Downloads 908 ( 27,383)
Citation 1

When General Statutes and Specific Statutes Conflict

State Tax Notes, Vol. 57, p. 113, 2010
Number of pages: 5 Posted: 31 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 878 (28,271)
Citation 1

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legislation, statutory construction, state and local taxes

When General Statutes and Specific Statutes Conflict

State Tax Notes, p. 113, July 2010
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 30 (517,783)

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3.

An IRS Duty of Consistency: The Failure of Common Law Making and a Proposed Legislative Solution

Tennessee Law Review, Vol. 77, No. 3, Spring 2010
Number of pages: 88 Posted: 12 Sep 2009 Last Revised: 29 Mar 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 330 (99,025)

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4.

The Taxpayer's Duty of Consistency

Tax Law Review, Vol. 46, p. 538- 1990-1991
Number of pages: 46 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 220 (150,874)

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5.

Loving and Legitimacy: IRS Regulation of Tax Return Preparation

59 Villanova Law Review 515
Number of pages: 48 Posted: 16 Sep 2013 Last Revised: 18 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 188 (174,476)

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6.

Substantial Compliance

Downloads 184 (177,926)

Substantial Compliance

State Tax Notes, Vol. 53, No. 169, 2009
Number of pages: 12 Posted: 18 Sep 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 122 (250,243)

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Substantial Compliance

State Tax Notes, p. 169, July 20, 2009
Number of pages: 5 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 62 (384,137)

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7.

Preserving Fairness in Tax Administration in the Mayo Era

Virginia Tax Review, Vol. 32, No. 1, Summer 2012
Number of pages: 74 Posted: 19 Apr 2012
Steve R. Johnson
Florida State University - College of Law
Downloads 181 (180,592)

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8.

How Far Does Circular 230 Exceed Treasury's Statutory Authority?

146 Tax Notes 221, 2015
Number of pages: 20 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 168 (192,636)
Citation 1

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9.

Auer/Seminole Rock Deference in the Tax Court

Pittsburgh Tax Review, Vol. 11, 2013, Forthcoming
Number of pages: 55 Posted: 04 Apr 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 151 (210,805)

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10.

Uniformity Clause Limitations on State Taxes

ABA Section of Taxation Newsquarterly, Vol. 27, p. 12, 2008
Number of pages: 2 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 149 (213,199)

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11.

A Modest Proposal to Improve Tax Compliance: Curbing Penalty-Protection Opinions

Florida Tax Review, Forthcoming
Number of pages: 89 Posted: 16 Oct 2008 Last Revised: 18 Jul 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 148 (214,339)

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Tax compliance

12.

The Selective Enforcement Defense in Civil and Criminal Tax Cases

ABA Section of Taxation Newsquarterly, Winter 2008
Number of pages: 15 Posted: 27 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 132 (234,883)

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13.

Substance and Form in State Taxation

Downloads 120 (252,355)
Citation 1

Substance and Form in State Taxation

State Tax Notes, Vol. 50, p. 239, 2008
Number of pages: 8 Posted: 03 Jun 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 91 (307,127)

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Substance and Form in State Taxation

State Tax Notes, p. 239, 2008
Number of pages: 4 Posted: 01 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 29 (523,528)

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14.

Retroactive Tax Legislation

81 State Tax Notes 529
Number of pages: 8 Posted: 21 Sep 2016
Steve R. Johnson
Florida State University - College of Law
Downloads 119 (253,953)

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15.

The 1998 Act and the Resources Link between Tax Compliance and Tax Simplification

Kansas Law Review, Vol. 51, 2003
Number of pages: 52 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 114 (261,918)

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16.

Surcharges and Penalties in Tax Law: United States

Indiana Legal Studies Research Paper No. 319
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 109 (270,433)

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

17.

The Two Kinds of Legislative Intent

Downloads 109 (270,433)

The Two Kinds of Legislative Intent

State Tax Notes, Vol. 51, p. 1045, 2009
Number of pages: 8 Posted: 03 Jun 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 90 (309,246)

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state and local tax statutes interpretation

The Two Kinds of Legislative Intent

State Tax Notes, p. 1045, March 2009
Number of pages: 3 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 19 (589,204)

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18.

Reforming Federal Tax Litigation: An Agenda

Florida State University Law Review, Vol. 41 (Forthcoming)
Number of pages: 103 Posted: 04 Apr 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 107 (273,921)

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19.

Mayo and the Future of Tax Regulation

Tax Notes, Vol. 130, No. 13, March 2011
Number of pages: 11 Posted: 15 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 97 (292,620)

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20.

Supertext and Consistent Meaning

Downloads 93 (300,637)

Supertext and Consistent Meaning

State Tax Notes, Vol. 52, 2009
Number of pages: 11 Posted: 30 May 2009 Last Revised: 24 Jun 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 64 (377,738)

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statutory interpretation, supertext, consistent meaning

Supertext and Consistent Meaning

State Tax Notes, p. 675, May 25, 2009
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 29 (523,528)

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21.

Pro-Taxpayer Interpretation of State and Local Tax Laws

State Tax Notes, Vol. 51, p. 441, 2009
Number of pages: 9 Posted: 03 Jun 2009 Last Revised: 02 Jul 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 92 (302,665)

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tax litigation, state taxes, local taxes, statutory interpretation

22.

State Tax Malpractice Actions: Statutes of Limitations

State Tax Notes, Vol. 51, p. 119, 2009
Number of pages: 11 Posted: 03 Jun 2009 Last Revised: 06 Aug 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 91 (304,715)

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23.

The Reenactment and Inaction Doctrines in State Tax Litigation

Downloads 89 (308,996)

The Reenactment and Inaction Doctrines in State Tax Litigation

State Tax Notes, Vol. 50, p. 661, 2008
Number of pages: 10 Posted: 03 Jun 2009 Last Revised: 06 Aug 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 65 (374,706)

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canons of statutory interpretations, state and local taxes

The Reenactment and Inaction Doctrines in State Tax Litigation

State Tax Notes, p. 661, December 8, 2008
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 24 (554,967)

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24.

Legislative Rhetoric, or How to Oppose Anything

Downloads 87 (313,514)

Legislative Rhetoric, or How to Oppose Anything

State Tax Notes, Vol. 53, No. 461, 2009
Number of pages: 11 Posted: 18 Sep 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 48 (434,004)

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Legislative Rhetoric, or How to Oppose Anything

State Tax Notes, p. 461, August 17, 2009
Number of pages: 5 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 39 (472,407)

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25.

The Use and Abuse of the 'Plain Meaning' Doctrine

StateTax Notes, Vol. 49, p. 831, 2008
Number of pages: 11 Posted: 03 Jun 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 86 (315,747)

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26.

Fog, Fairness, and the Federal Fisc: Tenancy-by-The-Entireties Interests and the Federal Tax Lien

Missouri Law Review, Vol. 60, 1995
Number of pages: 50 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 84 (320,336)

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27.

Using Administrative Law to Challenge IRS Determinations

88 The Florida Bar Journal 81 (2014)
Number of pages: 3 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 79 (332,188)

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28.

Equitable Tolling in State and Local Tax Cases

Downloads 79 (332,188)

Equitable Tolling in State and Local Tax Cases

State Tax Notes, Vol. 52, No. 917, 2009
Number of pages: 11 Posted: 18 Sep 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 59 (394,018)

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Equitable Tolling in State and Local Tax Cases

State Tax Notes, p. 917, June 15, 2009
Number of pages: 4 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 20 (582,110)

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29.

What Davis Means for Constitutional and Statutory Interpretation

State Tax Notes, Vol. 48, p. 877, 2008
Number of pages: 33 Posted: 30 May 2009 Last Revised: 01 Aug 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 79 (332,188)

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Commerce Clause, constitutional interpretation, statutory interpretation, state tax exemptions

30.

The Work Product Doctrine and Tax Accrual Workpapers

Downloads 77 (337,314)

The Work Product Doctrine and Tax Accrual Workpapers

Tax Notes, Vol. 124, No. 155, 2009
Number of pages: 42 Posted: 18 Sep 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 63 (380,976)

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The Work Product Doctrine and Tax Accrual Workpapers

Tax Notes, Vol. 124, p. 155, 2009
Number of pages: 7 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 14 (625,108)

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31.

Taxes, Free Expression, and Adult Entertainment

State Tax Notes, Vol. 62, No. 2, 2011
Number of pages: 4 Posted: 13 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 72 (350,344)

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32.

Chevron Deference to State Tax Agencies

State Tax Notes, Vol. 59, No. 4, 2011
Number of pages: 4 Posted: 15 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 72 (350,344)

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33.

The 'Absurd Results' Doctrine in State and Local Tax Cases

State Tax Notes, Vol. 54, p. 195, 2009
Number of pages: 5 Posted: 17 Aug 2010 Last Revised: 18 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 72 (350,344)

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absurd results, absurdity, taxation, statutory interpretation, textualism, state and local taxes

34.

Statutes Requiring 'Plain Meaning' Interpretation

State Tax Notes, Vol. 53, No. 763, 2009
Number of pages: 14 Posted: 18 Sep 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 72 (350,344)

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35.

The IRS as Super Creditor

Tax Notes, Vol. 92, p. 655, 2007
Number of pages: 6 Posted: 22 Oct 2011 Last Revised: 24 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 64 (372,887)

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36.

The Canon that Tax Penalties Should Be Strictly Construed

Nevada Law Review, Vol. 3, p. 495, Spring 2003
Number of pages: 31 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 60 (385,235)

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37.

Unfinished Business on the Taxpayer Rights Agenda: Achieving Fairness in Transferee Liability Cases

Virginia Tax Review, Vol. 19, No. 3, 2000
Number of pages: 54 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 60 (385,235)

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38.

Easterday and the Inability-to-Pay Defense to Tax Crimes

Tax Notes, Vol. 124, p. 787, 2009
Number of pages: 35 Posted: 18 Sep 2009 Last Revised: 10 Mar 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 56 (398,308)

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39.

Deference to Tax Agencies' Interpretations of Their Regulations

State Tax Notes, Vol. 60, No. 9, 2011
Number of pages: 4 Posted: 15 Aug 2011 Last Revised: 01 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 54 (405,078)

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40.

The Phoenix and the Perils of the Second Best: Why Heightened Appellate Deference to Tax Court Decisions is Undesirable

Oregon Law Review, Vol. 77, 1998
Number of pages: 52 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 53 (408,450)

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41.

Extraterritorial Audits, Tax Competitors, and Narratives: The Hyatt Case

State Tax Notes, Vol. 50, p. 283, 2008
Number of pages: 17 Posted: 04 Jun 2009 Last Revised: 06 Aug 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 52 (411,956)

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42.

Obamacare and the 'What is a Tax?' Question -- Part I

State Tax Notes, Vol. 63, No. 2, p. 155, January 2012
Number of pages: 5 Posted: 14 Apr 2012
Steve R. Johnson
Florida State University - College of Law
Downloads 49 (422,665)

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43.

Questionable Choices: A Reply to Alex Raskolnikov's 'Revealing Choices'

State Tax Notes, 2009
Number of pages: 12 Posted: 04 Jun 2009 Last Revised: 02 Jul 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 47 (430,108)

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tax compliance, Internal Revenue Service, tax audit

44.

Intermountain and the Importance of Administrative Law in Tax Law

Tax Notes, Vol. 128, p. 837, 2010
Number of pages: 16 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 46 (433,964)
Citation 2

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45.

The Reliance Defense: Advisor Conflicts and Taxpayer Knowledge

17 Journal of Tax Practice and Procedure, 49 (2015)
Number of pages: 6 Posted: 28 Oct 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 43 (445,787)

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46.

The Financial Inability Defense to Tax Crimes

ABA Section of Taxation News Quarterly, Vol. 23, No. 3, p. 6, Forthcoming
Number of pages: 2 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 41 (453,934)

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47.

The E.L. Wiegand Lecture: Administrability-Based Tax Simplification

Nevada Law Review, Vol. 4, 2004
Number of pages: 36 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 40 (458,180)

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48.

Swallows as it Might Have Been: Regulations Revising Case Law

Tax Notes, Vol. 112, No. 9, August 28, 2006
Number of pages: 21 Posted: 25 Aug 2006 Last Revised: 30 Oct 2008
Steve R. Johnson
Florida State University - College of Law
Downloads 40 (458,180)

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Tax regulations

49.

Obamacare and the 'What is a Tax?' Question -- Part II

State Tax Notes, Vol. 63, No. 13, p. 1037, March 2012
Number of pages: 4 Posted: 14 Apr 2012
Steve R. Johnson
Florida State University - College of Law
Downloads 39 (462,410)

Abstract:

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50.

Pro-Taxpayer Interpretation of State-Local Tax Laws

State Tax Notes, p. 441, February 2009
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 39 (462,410)

Abstract:

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51.

The Duress or Deception Defense to Joint and Several Spousal Liability

Journal of Tax Practice and Procedure, Vol. 6, p. 15, 2005
Number of pages: 6 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 37 (471,035)

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52.

The Rise and Fall of Chevron in Tax: From the Early Days to King and Beyond

2015 Pepperdine Law Review 19 (digital Symposium)
Number of pages: 14 Posted: 26 Sep 2016
Steve R. Johnson
Florida State University - College of Law
Downloads 36 (475,512)

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53.

Elephants, Mouse Holes, Non-Barking Dogs, and Statutory Interpretations

State Tax Notes, p. 911, June 25, 2012
Number of pages: 4 Posted: 30 Mar 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 36 (475,512)

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54.

Supermajority Provisions, Guinn v. Legislature and a Flawed Constitutional Structure

Nevada Law Review, Vol. 4, Spring 2004
Number of pages: 19 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 36 (475,512)

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55.

Expert Witnesses and the Sixth Amendment

Tax Notes, Vol. 124, No. 1029, 2009
Number of pages: 11 Posted: 18 Sep 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 36 (475,512)

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56.

Reasoned Explanation and IRS Adjudication

63 Duke Law Journal 1771, 2014
Number of pages: 64 Posted: 18 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 35 (480,024)
Citation 1

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57.

Extraterritorial Audits, Tax Competitors, and Narratives: Hyatt

State Tax Notes, p. 283, November 3, 2008
Number of pages: 7 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 35 (480,024)

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58.

Is Lost Tax Revenue Property Under RICO?

Downloads 34 (484,709)

Is Lost Tax Revenue Property Under RICO?

State Tax Notes, Vol. 56, p. 307, 2010
Number of pages: 5 Posted: 21 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 21 (575,304)

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State Taxes, Local Taxes, Civil RICO

Is Lost Tax Revenue Property Under Rico?

State Tax Notes, p. 307, April 26, 2010
Number of pages: 4 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 13 (632,477)

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59.

Cohen: Hard Case Makes (Semi) Bad Law

ABA Section of Taxation News Quarterly, p. 12, Fall 2011
Number of pages: 3 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 33 (489,511)
Citation 1

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60.

After Craft: Implementation Issues

Downloads 32 (494,345)

After Craft: Implementation Issues

Tax Notes, Vol. 96, No. 4, p. 533, July 22, 2002
Number of pages: 16 Posted: 19 Jul 2002
Steve R. Johnson
Florida State University - College of Law
Downloads 21 (575,304)

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Taxation, federal tax laws

After Craft Implementation Issues

Tax Notes, Vol. 96, p. 553, 2002
Number of pages: 16 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 11 (647,676)

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61.

After Drye the Likely Attachment of the Federal Tax Lien to Tenancy-by-The Entireties Interests

Indiana Law Journal, Vol. 75, 2000
Number of pages: 28 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 31 (499,266)

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62.

Further Thoughts on Kanter and Ballard

Downloads 31 (499,266)

Further Thoughts on Kanter and Ballard

Tax Notes, Vol. 105, No. 10, p. 1235, November 29, 2004
Number of pages: 12 Posted: 26 Nov 2004
Steve R. Johnson
Florida State University - College of Law
Downloads 21 (575,304)

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Tax, tax procedure, tax court rules

Further Thoughts on Kanter and Ballard

Tax Notes, Vol. 105, p. 1235, 2004
Number of pages: 12 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 10 (655,111)

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63.

Standing Issues in Tax Litigation

34 ABA Section of Taxation Newsquarterly 8, 2015
Number of pages: 3 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 30 (504,430)

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64.

The Anti-Injunction Act and the Individual Mandate

Tax Notes, Vol. 133, No. 11, December 12, 2011
Number of pages: 10 Posted: 18 Apr 2012
Steve R. Johnson
Florida State University - College of Law
Downloads 28 (515,089)

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65.

Why Craft Isn't Scary

Real Property, Probate and Trust Journal, Vol. 37, Fall 2002
Number of pages: 40 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 28 (515,089)

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66.

Swallows as it is: The Distortion of National Muffler

Tax Notes, Vol. 112, No. 351, 2006
Number of pages: 16 Posted: 30 Oct 2008
Steve R. Johnson
Florida State University - College of Law
Downloads 28 (515,089)

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Tax Rules and Regulations

67.

Reflections on Home Concrete: Writing Tax Regulations and Interpreting Tax Statutes

13 Florida State University Business Review 77 (2014)
Number of pages: 17 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 27 (520,557)

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68.

Civil RICO and State and Local Taxes

State Tax Notes, Vol. 55, p. 711, 2010
Number of pages: 5 Posted: 21 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 27 (520,557)

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State Taxes, Local Taxes, Civil RICO

69.

Living by the Initiative and Dying by the Initiative

Downloads 27 (520,557)

Living by the Initiative and Dying by the Initiative

State Tax Notes, Vol. 54, p. 809, 2009
Number of pages: 5 Posted: 17 Aug 2010 Last Revised: 18 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 16 (610,390)

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taxes, voter initiatives, grassroots, Mental Health Services Act, Proposition 63, equal protection, separation of powers

Living by the Initiative and Dying by the Initiative

State Tax Notes, p. 809, 2009
Number of pages: 4 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 11 (647,676)

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70.

Two Legislative Proposals: Give the Tax Court Case Transfer Power and Plenary Civil Tax Jurisdiction

Downloads 26 (526,316)

Two Legislative Proposals: Give the Tax Court Case Transfer Power and Plenary Civil Tax Jurisdiction

Tax Notes, p. 1, July 21 2008
Number of pages: 2 Posted: 01 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 16 (610,390)

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Two Legislative Proposals: Give the Tax Court Case Transfer Power and Plenary Civil Tax Jurisdiction

Tax Notes, July 2008
Number of pages: 2 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 10 (655,111)

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71.

Conditional Deference to Tax Authorities

State Tax Notes, p. 269, April 25, 2011
Number of pages: 2 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 25 (532,221)

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72.

The Tax Lien and Entireties Interests: Evaluating the IRS's Implementation of Craft

Community Tax Law Report, Vol. 7, No. 1, p. 1, 2004
Number of pages: 10 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 25 (532,221)

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73.

Targets Missed and Targets Hit: Critical Tax Studies and Effective Tax Reform

North Carolina Law Review, Vol. 76, 1998
Number of pages: 20 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 25 (532,221)

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74.

Interpreting State Tax Exemptions, Deductions, and Credits

Downloads 25 (532,221)

Interpreting State Tax Exemptions, Deductions, and Credits

State Tax Notes, p. 607, February 2009
Number of pages: 3 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 25 (548,260)

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Interpreting State Tax Exemptions, Deductions, and Credits

State Tax Notes, Vol. 51, p. 607, 2009
Posted: 03 Jun 2009 Last Revised: 06 Aug 2009
Steve R. Johnson
Florida State University - College of Law

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tax statutes interpretation

75.

The 'Things of the Same Nature' Canon in State Tax Construction

State Tax Notes, p. 60, January 7, 2013
Number of pages: 4 Posted: 31 Mar 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 24 (538,327)

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76.

The Judicial Instinct to Harmonize Statutes

State Tax Notes, p. 599, August 30, 2010
Number of pages: 4 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 24 (538,327)

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77.

Do Treasury and the Service Have to Explain Their Choices?

ABA Section of Taxation News Quarterly, Vol, 30, No. 3, p.11, 2011
Number of pages: 3 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 24 (538,327)

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78.

The 'No Surplusage' Canon in State and Local Tax Cases

State Tax Notes, p. 793, September 17, 2012
Number of pages: 5 Posted: 31 Mar 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 22 (550,601)

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79.

A Residual Damages Right Against the IRS: A Cure Worse than the Disease

Tax Notes, Vol. 88, No. 395, 2000
Number of pages: 13 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 22 (550,601)

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80.

State Tax Malpractive Actions: Statutes of Limitations

State Tax Notes, January 12, p. 119, 2009
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 21 (556,797)

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81.

Tax Shelters: Up Off the Canvas

FSU College of Law, Public Law Research Paper
Number of pages: 3 Posted: 21 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 21 (556,797)

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82.

New Light on Auer/Seminole Rock

State Tax Notes, p. 441, August 15, 2011
Number of pages: 2 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 20 (562,991)

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83.

Tilted versus Reasonable Interpretation of Tax Laws

State Tax Notes, p. 277, October 2010
Number of pages: 3 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 20 (562,991)

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84.

Following the APA Will Not Eliminate Useful Guidance

Tax Notes, January 2011
Number of pages: 2 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 20 (562,991)

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85.

Does Reliance on an Insider Provide Penalty Protection

Journal of Tax Practice and Procedure, Vol. 10, p. 35, 2008
Number of pages: 7 Posted: 22 Oct 2011 Last Revised: 24 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 20 (562,991)

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86.

Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come

Tax Notes, Vol. 78, p. 1041, 1998
Number of pages: 4 Posted: 22 Oct 2011 Last Revised: 01 Jul 2016
Steve R. Johnson
Florida State University - College of Law
Downloads 19 (569,452)

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87.

Swallows Holding: Chevron's Growing Traction in Tax Litigation

ABA Section of Taxation Newsquarterly, Vol. 27, p. 1, 2008
Number of pages: 3 Posted: 21 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 19 (569,452)

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88.

It's Not a Tax (Statutorily), But It Is a Tax (Constitutionally)

American Bar Association, Section of Taxation, NewsQuarterly, p. 13, Fall 2012
Number of pages: 2 Posted: 02 Apr 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 18 (575,838)

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89.

Easterday and the 'Inability to Pay' Defense for Tax Crimes

Tax Notes, Vol. 124, p. 787, 2009
Number of pages: 6 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 17 (582,297)

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90.

Further Thoughts on Interpreting Tax Statutes

ABA Section of Taxation Newsletter, Vol. 17, No. 4
Number of pages: 3 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 17 (582,297)
Citation 1

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91.

Discovery in Summary Assessment Proceedings

Tax Notes, Vol. 93, p. 539, 2001
Number of pages: 7 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 15 (595,106)

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92.

What's Next in the Section 6501(E) Overstated Basis Controversy?

ABA Section of Taxation Newsquarterly, Vol. 20, p. 19, 2009
Number of pages: 3 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 14 (601,818)

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93.

What Davis Means for Constitutional and Statutory Interpretation

State Tax Notes, p. 877, June 16, 2008
Number of pages: 12 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 12 (615,557)

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94.

ALJs in State-Local Tax Cases: To Whom is Deference Due?

State Tax Notes, June 11, pp. 785-789, 2012
Number of pages: 5 Posted: 03 Apr 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 11 (622,341)

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95.

Home Concrete: One Case, Two Perspectives

American Bar Association, Section of Taxation, Newsquarterly, p. 1, Summer 2012
Number of pages: 3 Posted: 02 Apr 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 9 (636,096)

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96.

The Dangers of Symbolic Legislation: Perceptions and Realities of the New Burden-of-Proof Rules

Iowa Law Review, Vol. 84, 413, 1999
Posted: 06 Sep 1999
Steve R. Johnson
Florida State University - College of Law

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