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

98

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12

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8

Scholarly Papers (98)

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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, Washington University in St. Louis Legal Studies Research Paper No. 2847668, Minnesota Legal Studies Research Paper No. 16-41, Virginia Public Law and Legal Theory Research Paper No. 2017-38
Number of pages: 77 Posted: 07 Oct 2016 Last Revised: 10 Aug 2017
Aaron L. Nielson, Sanne H. Knudsen, Amy J. Wildermuth, Aditya Bamzai, Richard J. Pierce, Cynthia Barmore, William Yeatman, 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 InstituteGeorgetown University, Law Center, University of Michigan Law School, 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, Chapman University, The Dale E. Fowler School of Law, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, American Enterprise Institute and Washington University in St. Louis - School of Law
Downloads 1,291 (26,519)
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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 1,070 (34,811)
Citation 1

When General Statutes and Specific Statutes Conflict

State Tax Notes, Vol. 57, p. 113, 2010, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 10-35
Number of pages: 5 Posted: 31 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 1,022 (36,622)
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, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 48 (662,269)

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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, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 10-07
Number of pages: 88 Posted: 12 Sep 2009 Last Revised: 29 Mar 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 354 (141,977)

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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 236 (215,451)

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5.

Substantial Compliance

Downloads 218 (232,465)

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 138 (345,567)

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Substantial Compliance

State Tax Notes, p. 169, July 20, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 5 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 80 (507,170)

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6.

Loving and Legitimacy: IRS Regulation of Tax Return Preparation

59 Villanova Law Review 515, FSU College of Law, Public Law Research Paper No. 647
Number of pages: 48 Posted: 16 Sep 2013 Last Revised: 18 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 203 (248,203)
Citation 1

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7.

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

146 Tax Notes 221, 2015, FSU College of Law, Public Law Research Paper No. 737
Number of pages: 20 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 199 (252,828)
Citation 1

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8.

Preserving Fairness in Tax Administration in the Mayo Era

Virginia Tax Review, Vol. 32, No. 1, Summer 2012, FSU College of Law, Public Law Research Paper No. 592
Number of pages: 74 Posted: 19 Apr 2012
Steve R. Johnson
Florida State University - College of Law
Downloads 199 (252,828)

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9.

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 174 (284,800)

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Tax compliance

10.

Retroactive Tax Legislation

81 State Tax Notes 529, FSU College of Law, Public Law Research Paper No. 812
Number of pages: 8 Posted: 21 Sep 2016
Steve R. Johnson
Florida State University - College of Law
Downloads 170 (290,489)

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11.

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 169 (291,928)

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

12.

Uniformity Clause Limitations on State Taxes

ABA Section of Taxation Newsquarterly, Vol. 27, p. 12, 2008, FSU College of Law, Public Law Research Paper
Number of pages: 2 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 169 (291,928)

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13.

Auer/Seminole Rock Deference in the Tax Court

Pittsburgh Tax Review, Vol. 11, 2013, Forthcoming, FSU College of Law, Public Law Research Paper No. 630
Number of pages: 55 Posted: 04 Apr 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 166 (296,329)

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14.

The Reenactment and Inaction Doctrines in State Tax Litigation

Downloads 166 (296,329)

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 121 (382,473)

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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, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 45 (680,883)

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15.

Substance and Form in State Taxation

Downloads 161 (304,074)
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 120 (384,841)

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Substance and Form in State Taxation

State Tax Notes, p. 239, 2008, FSU College of Law, Public Law Research Paper No. 564
Number of pages: 4 Posted: 01 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 41 (707,308)

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16.

The Selective Enforcement Defense in Civil and Criminal Tax Cases

ABA Section of Taxation Newsquarterly, Winter 2008, FSU College of Law, Public Law Research Paper
Number of pages: 15 Posted: 27 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 160 (305,664)

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17.

The Two Kinds of Legislative Intent

Downloads 141 (339,020)

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 111 (407,566)

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state and local tax statutes interpretation

The Two Kinds of Legislative Intent

State Tax Notes, p. 1045, March 2009, FSU College of Law, Public Law Research Paper
Number of pages: 3 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 30 (790,319)

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18.

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

Kansas Law Review, Vol. 51, 2003, FSU College of Law, Public Law Research Paper
Number of pages: 52 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 130 (360,974)

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19.

Supertext and Consistent Meaning

Downloads 127 (367,289)

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 82 (499,553)

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statutory interpretation, supertext, consistent meaning

Supertext and Consistent Meaning

State Tax Notes, p. 675, May 25, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 45 (680,883)

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20.

Legislative Rhetoric, or How to Oppose Anything

Downloads 126 (369,495)

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 68 (557,326)

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Legislative Rhetoric, or How to Oppose Anything

State Tax Notes, p. 461, August 17, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 5 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 58 (605,565)

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21.

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 121 (380,866)

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22.

Reforming Federal Tax Litigation: An Agenda

Florida State University Law Review, Vol. 41 (Forthcoming), FSU College of Law, Public Law Research Paper No. 631
Number of pages: 103 Posted: 04 Apr 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 120 (383,168)

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23.

Pro-Taxpayer Interpretation of State and Local Tax Laws

State Tax Notes, Vol. 51, p. 441, 2009, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 09-07
Number of pages: 9 Posted: 03 Jun 2009 Last Revised: 02 Jul 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 116 (392,544)

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tax litigation, state taxes, local taxes, statutory interpretation

24.

The Work Product Doctrine and Tax Accrual Workpapers

Downloads 112 (402,734)

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 76 (522,989)

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The Work Product Doctrine and Tax Accrual Workpapers

Tax Notes, Vol. 124, p. 155, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 7 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 36 (743,179)

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25.

Mayo and the Future of Tax Regulation

Tax Notes, Vol. 130, No. 13, March 2011, FSU College of Law, Public Law Research Paper No. 523
Number of pages: 11 Posted: 15 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 110 (408,068)

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26.

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 108 (413,388)

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27.

Equitable Tolling in State and Local Tax Cases

Downloads 106 (418,894)

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 74 (531,260)

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Equitable Tolling in State and Local Tax Cases

State Tax Notes, p. 917, June 15, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 32 (773,917)

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28.

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

Missouri Law Review, Vol. 60, 1995, FSU College of Law, Public Law Research Paper
Number of pages: 50 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 100 (436,419)

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29.

Using Administrative Law to Challenge IRS Determinations

88 The Florida Bar Journal 81 (2014), FSU College of Law, Public Law Research Paper No. 736
Number of pages: 3 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 98 (442,362)

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30.

Chevron Deference to State Tax Agencies

State Tax Notes, Vol. 59, No. 4, 2011, FSU College of Law, Public Law Research Paper No. 522
Number of pages: 4 Posted: 15 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 94 (454,525)

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31.

What Davis Means for Constitutional and Statutory Interpretation

State Tax Notes, Vol. 48, p. 877, 2008, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 09-14
Number of pages: 33 Posted: 30 May 2009 Last Revised: 01 Aug 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 93 (457,688)

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

32.

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

State Tax Notes, Vol. 54, p. 195, 2009, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 10-19
Number of pages: 5 Posted: 17 Aug 2010 Last Revised: 18 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 90 (467,172)

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

33.

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 89 (470,462)

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34.

Taxes, Free Expression, and Adult Entertainment

State Tax Notes, Vol. 62, No. 2, 2011, FSU College of Law, Public Law Research Paper No. 556
Number of pages: 4 Posted: 13 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 87 (477,024)

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35.

The IRS as Super Creditor

Tax Notes, Vol. 92, p. 655, 2007, FSU College of Law, Public Law Research Paper
Number of pages: 6 Posted: 22 Oct 2011 Last Revised: 24 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 85 (484,010)

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36.

The Canon that Tax Penalties Should Be Strictly Construed

Nevada Law Review, Vol. 3, p. 495, Spring 2003, FSU College of Law, Public Law Research Paper
Number of pages: 31 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 83 (490,971)

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37.

Reasoned Explanation and IRS Adjudication

63 Duke Law Journal 1771, 2014, FSU College of Law, Public Law Research Paper No. 733, FSU College of Law, Law, Business & Economics Paper No. 15-7
Number of pages: 64 Posted: 18 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 78 (509,225)
Citation 1

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38.

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

Virginia Tax Review, Vol. 19, No. 3, 2000, FSU College of Law, Public Law Research Paper
Number of pages: 54 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 74 (524,781)

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39.

Deference to Tax Agencies' Interpretations of Their Regulations

State Tax Notes, Vol. 60, No. 9, 2011, FSU College of Law, Public Law Research Paper No. 524
Number of pages: 4 Posted: 15 Aug 2011 Last Revised: 01 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 74 (528,781)

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40.

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

Tax Notes, Vol. 124, p. 787, 2009, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 10-03
Number of pages: 35 Posted: 18 Sep 2009 Last Revised: 10 Mar 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 73 (528,781)

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41.

Intermountain and the Importance of Administrative Law in Tax Law

Tax Notes, Vol. 128, p. 837, 2010, FSU College of Law, Public Law Research Paper
Number of pages: 16 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 70 (541,094)
Citation 2

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42.

The Reliance Defense: Advisor Conflicts and Taxpayer Knowledge

17 Journal of Tax Practice and Procedure, 49 (2015), FSU College of Law, Public Law Research Paper No. 775, FSU College of Law, Law, Business & Economics Paper No. 15-24
Number of pages: 6 Posted: 28 Oct 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 68 (549,575)

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43.

Congressional Primacy, Equitable Tolling, and Tax Court Deficiency Litigation

Forthcoming in The Tax Lawyer (vol. 77, no. 3), Spring 2023., FSU College of Law, Public Law Research Paper , FSU College of Law, Law, Business & Economics Paper
Number of pages: 40 Posted: 12 Sep 2022
Steve R. Johnson
Florida State University - College of Law
Downloads 67 (558,251)

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44.

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

State Tax Notes, Vol. 63, No. 13, p. 1037, March 2012, FSU College of Law, Public Law Research Paper No. 591
Number of pages: 4 Posted: 14 Apr 2012
Steve R. Johnson
Florida State University - College of Law
Downloads 67 (553,988)

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45.

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 66 (558,251)

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46.

After Craft: Implementation Issues

Downloads 66 (558,251)

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 35 (750,671)

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Taxation, federal tax laws

After Craft Implementation Issues

Tax Notes, Vol. 96, p. 553, 2002, FSU College of Law, Public Law Research Paper
Number of pages: 16 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 31 (782,054)

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47.

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, FSU College of Law, Public Law Research Paper
Number of pages: 52 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 64 (567,263)

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48.

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

State Tax Notes, Vol. 63, No. 2, p. 155, January 2012, FSU College of Law, Public Law Research Paper No. 590
Number of pages: 5 Posted: 14 Apr 2012
Steve R. Johnson
Florida State University - College of Law
Downloads 59 (590,290)

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49.

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

State Tax Notes, 2009, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 09-08
Number of pages: 12 Posted: 04 Jun 2009 Last Revised: 02 Jul 2009
Steve R. Johnson
Florida State University - College of Law
Downloads 58 (595,216)

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tax compliance, Internal Revenue Service, tax audit

50.

Further Thoughts on Kanter and Ballard

Downloads 57 (600,229)

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 32 (773,917)

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Tax, tax procedure, tax court rules

Further Thoughts on Kanter and Ballard

Tax Notes, Vol. 105, p. 1235, 2004, FSU College of Law, Public Law Research Paper
Number of pages: 12 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 25 (832,751)

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51.

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 56 (605,294)

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52.

Pro-Taxpayer Interpretation of State-Local Tax Laws

State Tax Notes, p. 441, February 2009, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 55 (610,340)

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53.

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

Nevada Law Review, Vol. 4, 2004, FSU College of Law, Public Law Research Paper
Number of pages: 36 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 54 (615,559)

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54.

Living by the Initiative and Dying by the Initiative

Downloads 54 (615,559)

Living by the Initiative and Dying by the Initiative

State Tax Notes, Vol. 54, p. 809, 2009, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 10-20
Number of pages: 5 Posted: 17 Aug 2010 Last Revised: 18 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 29 (798,596)

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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, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 25 (832,751)

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55.

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

State Tax Notes, p. 911, June 25, 2012, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 30 Mar 2013
Steve R. Johnson
Florida State University - College of Law
Downloads 53 (620,819)

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56.

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

2015 Pepperdine Law Review 19 (digital Symposium), FSU College of Law, Public Law Research Paper No. 813
Number of pages: 14 Posted: 26 Sep 2016
Steve R. Johnson
Florida State University - College of Law
Downloads 52 (626,115)

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57.

Extraterritorial Audits, Tax Competitors, and Narratives: Hyatt

State Tax Notes, p. 283, November 3, 2008, FSU College of Law, Public Law Research Paper
Number of pages: 7 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 52 (626,115)

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58.

The Financial Inability Defense to Tax Crimes

ABA Section of Taxation News Quarterly, Vol. 23, No. 3, p. 6, Forthcoming, FSU College of Law, Public Law Research Paper
Number of pages: 2 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 52 (626,115)

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59.

Is Lost Tax Revenue Property Under RICO?

Downloads 52 (626,115)

Is Lost Tax Revenue Property Under RICO?

State Tax Notes, Vol. 56, p. 307, 2010, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 10-29
Number of pages: 5 Posted: 21 Aug 2010
Steve R. Johnson
Florida State University - College of Law
Downloads 30 (790,319)

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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, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 22 (860,268)

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60.

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 50 (636,972)

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Tax regulations

61.

The Duress or Deception Defense to Joint and Several Spousal Liability

Journal of Tax Practice and Procedure, Vol. 6, p. 15, 2005, FSU College of Law, Public Law Research Paper
Number of pages: 6 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 48 (648,280)

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62.

Standing Issues in Tax Litigation

34 ABA Section of Taxation Newsquarterly 8, 2015, FSU College of Law, Public Law Research Paper No. 735
Number of pages: 3 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
Downloads 47 (653,993)

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63.

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

Downloads 47 (653,993)

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

Tax Notes, p. 1, July 21 2008, Florida State University - College of Law, Public Law Research Paper
Number of pages: 2 Posted: 01 Nov 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 28 (806,801)

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

Tax Notes, July 2008, FSU College of Law, Public Law Research Paper
Number of pages: 2 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 19 (889,105)

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64.

Cohen: Hard Case Makes (Semi) Bad Law

ABA Section of Taxation News Quarterly, p. 12, Fall 2011, FSU College of Law, Public Law Research Paper No. 560
Number of pages: 3 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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65.

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

Indiana Law Journal, Vol. 75, 2000, FSU College of Law, Public Law Research Paper
Number of pages: 28 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
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66.

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 45 (665,676)

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67.

Do Treasury and the Service Have to Explain Their Choices?

ABA Section of Taxation News Quarterly, Vol, 30, No. 3, p.11, 2011, FSU College of Law, Public Law Research Paper No. 552
Number of pages: 3 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
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68.

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

Tax Notes, Vol. 88, No. 395, 2000, FSU College of Law, Public Law Research Paper
Number of pages: 13 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
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69.

Further Thoughts on Interpreting Tax Statutes

ABA Section of Taxation Newsletter, Vol. 17, No. 4, FSU College of Law, Public Law Research Paper
Number of pages: 3 Posted: 29 Sep 2011
Steve R. Johnson
Florida State University - College of Law
Downloads 43 (677,757)
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70.

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

13 Florida State University Business Review 77 (2014), FSU College of Law, Public Law Research Paper No. 734
Number of pages: 17 Posted: 22 Feb 2015
Steve R. Johnson
Florida State University - College of Law
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71.

Conditional Deference to Tax Authorities

State Tax Notes, p. 269, April 25, 2011, FSU College of Law, Public Law Research Paper
Number of pages: 2 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
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72.

Why Craft Isn't Scary

Real Property, Probate and Trust Journal, Vol. 37, Fall 2002, FSU College of Law, Public Law Research Paper
Number of pages: 40 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
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73.

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
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Tax Rules and Regulations

74.

The Anti-Injunction Act and the Individual Mandate

Tax Notes, Vol. 133, No. 11, December 12, 2011, FSU College of Law, Public Law Research Paper No. 593
Number of pages: 10 Posted: 18 Apr 2012
Steve R. Johnson
Florida State University - College of Law
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75.

Following the APA Will Not Eliminate Useful Guidance

Tax Notes, January 2011, FSU College of Law, Public Law Research Paper No. 561
Number of pages: 2 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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76.

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

North Carolina Law Review, Vol. 76, 1998, FSU College of Law, Public Law Research Paper
Number of pages: 20 Posted: 20 Aug 2011
Steve R. Johnson
Florida State University - College of Law
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77.

The Judicial Instinct to Harmonize Statutes

State Tax Notes, p. 599, August 30, 2010, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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78.

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

State Tax Notes, p. 60, January 7, 2013, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 31 Mar 2013
Steve R. Johnson
Florida State University - College of Law
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79.

What Davis Means for Constitutional and Statutory Interpretation

State Tax Notes, p. 877, June 16, 2008, FSU College of Law, Public Law Research Paper
Number of pages: 12 Posted: 29 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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80.

Civil RICO and State and Local Taxes

State Tax Notes, Vol. 55, p. 711, 2010, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 10-28
Number of pages: 5 Posted: 21 Aug 2010
Steve R. Johnson
Florida State University - College of Law
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State Taxes, Local Taxes, Civil RICO

81.

Interpreting State Tax Exemptions, Deductions, and Credits

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Interpreting State Tax Exemptions, Deductions, and Credits

State Tax Notes, p. 607, February 2009, FSU College of Law, Public Law Research Paper
Number of pages: 3 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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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

82.

Counterpoint:The Constitution is More Important than a Few Tax Dollars Squandered by Congress: Gitlitz Was Correctly Decided

ABA Tax Times, Vol. 40 No. 1, November 2020 , FSU College of Law, Law, Business & Economics Paper No. 20-23
Number of pages: 7 Posted: 03 Dec 2020
Steve R. Johnson
Florida State University - College of Law
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83.

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

State Tax Notes, p. 793, September 17, 2012, FSU College of Law, Public Law Research Paper
Number of pages: 5 Posted: 31 Mar 2013
Steve R. Johnson
Florida State University - College of Law
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84.

Tilted versus Reasonable Interpretation of Tax Laws

State Tax Notes, p. 277, October 2010, FSU College of Law, Public Law Research Paper
Number of pages: 3 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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85.

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

Tax Notes, Vol. 78, p. 1041, 1998, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 22 Oct 2011 Last Revised: 01 Jul 2016
Steve R. Johnson
Florida State University - College of Law
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86.

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

Community Tax Law Report, Vol. 7, No. 1, p. 1, 2004, FSU College of Law, Public Law Research Paper
Number of pages: 10 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
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87.

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

ABA Section of Taxation Newsquarterly, Vol. 20, p. 19, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 3 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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88.

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

Tax Notes, Vol. 124, p. 787, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 6 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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89.

Does Reliance on an Insider Provide Penalty Protection

Journal of Tax Practice and Procedure, Vol. 10, p. 35, 2008, FSU College of Law, Public Law Research Paper
Number of pages: 7 Posted: 22 Oct 2011 Last Revised: 24 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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90.

Swallows Holding: Chevron's Growing Traction in Tax Litigation

ABA Section of Taxation Newsquarterly, Vol. 27, p. 1, 2008, 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
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91.

Tax Shelters: Up Off the Canvas

FSU College of Law, Public Law Research Paper , ABA Section of Taxation Newsquarterly, Vol. 29, p. 1, 2010
Number of pages: 3 Posted: 21 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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92.

State Tax Malpractive Actions: Statutes of Limitations

State Tax Notes, January 12, p. 119, 2009, FSU College of Law, Public Law Research Paper
Number of pages: 4 Posted: 25 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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93.

Discovery in Summary Assessment Proceedings

Tax Notes, Vol. 93, p. 539, 2001, FSU College of Law, Public Law Research Paper
Number of pages: 7 Posted: 22 Oct 2011
Steve R. Johnson
Florida State University - College of Law
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94.

New Light on Auer/Seminole Rock

State Tax Notes, p. 441, August 15, 2011, FSU College of Law, Public Law Research Paper
Number of pages: 2 Posted: 02 Nov 2011
Steve R. Johnson
Florida State University - College of Law
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95.

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

American Bar Association, Section of Taxation, NewsQuarterly, p. 13, Fall 2012, FSU College of Law, Public Law Research Paper
Number of pages: 2 Posted: 02 Apr 2013
Steve R. Johnson
Florida State University - College of Law
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96.

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

State Tax Notes, June 11, pp. 785-789, 2012, FSU College of Law, Public Law Research Paper
Number of pages: 5 Posted: 03 Apr 2013
Steve R. Johnson
Florida State University - College of Law
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97.

Home Concrete: One Case, Two Perspectives

American Bar Association, Section of Taxation, Newsquarterly, p. 1, Summer 2012, FSU College of Law, Public Law Research Paper
Number of pages: 3 Posted: 02 Apr 2013
Steve R. Johnson
Florida State University - College of Law
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98.

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

Posted: 06 Sep 1999
Steve R. Johnson
Florida State University - College of Law

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