Frank G. Colella

Pace University

Clinical Professor, Legal Studies & Taxation

One Pace Plaza

New York, NY 10038-1502

United States

SCHOLARLY PAPERS

50

DOWNLOADS
Rank 21,951

SSRN RANKINGS

Top 21,951

in Total Papers Downloads

4,933

TOTAL CITATIONS

0

Ideas:
“  I'm currently working on procedural due process rights in connection with federal tax issues.  ”

Scholarly Papers (50)

1.

Looking Back at the Allen Ginsberg Obscenity Trial 62 Years Later

N.Y.L.J., Vol. 262, No. 43, 6 (Aug. 29, 2019)
Number of pages: 5 Posted: 28 Feb 2020 Last Revised: 22 Jun 2020
Frank G. Colella
Pace University
Downloads 390 (162,012)

Abstract:

Loading...

First Amendment, Constitutional Law, Obscenity, Poetry, Book Review

2.

A Look Back at the Words that Made Our Constitution

N.Y.L.J., Vol. 267, No. 14, p. 6 (Jan. 21, 2022)
Number of pages: 7 Posted: 03 Feb 2022
Frank G. Colella
Pace University
Downloads 236 (275,036)

Abstract:

Loading...

U.S. Constitution, Legal History, George Washington, James Madision, John Marshall, Supreme Court, Constitutional Interpretation

3.

A Look Back at the Global History of Law across the Centuries

N.Y.L.J., Vol. 267, No. 64, p.6 (April 5, 2022)
Number of pages: 7 Posted: 28 Apr 2022
Frank G. Colella
Pace University
Downloads 235 (276,277)

Abstract:

Loading...

Legal History, Law, Development of Law, Legal Procedure, Book Review

4.

Loving is Affirmed: IRS Lacked Authority to Regulate Tax Preparers

143 Tax Notes 371 (2014), TNT 78-5 (Aug. 21, 2014)
Number of pages: 6 Posted: 24 Feb 2020
Frank G. Colella
Pace University
Downloads 234 (277,425)

Abstract:

Loading...

Tax, IRS, Circular 230

5.

A Look Back at the Clear and Present Danger of Free Speech during the First World War

N.Y.L.J., Vol. 265, No. 17, p. 7 (Jan. 27, 2021)
Number of pages: 6 Posted: 23 Feb 2021
Frank G. Colella
Pace University
Downloads 195 (329,715)

Abstract:

Loading...

First Amendment, Free Speech, Constitutional Law, Supreme Court, World War I, Civil Liberties

6.

A Look Back at the Global Certainty of Taxation Across the Centuries

N.Y.L.J., Vol. 265, No. 90, p. 6 (May 11, 2021)
Number of pages: 6 Posted: 14 May 2021 Last Revised: 13 Jan 2023
Frank G. Colella
Pace University
Downloads 172 (369,272)

Abstract:

Loading...

Taxation, Legal History, IRS, Tax Administration, Tax Legislation, Tax Policy, Economics

7.

Ninth Circuit Upholds IRS Regulation that Preempts Common Law Mail-Box Rule: Baldwin v. United States

J. Tax Practice & Proc., Vol. 21, No. 4, 31 (June-July 2019), Pace University Research Paper
Number of pages: 6 Posted: 24 Feb 2020 Last Revised: 26 Feb 2020
Frank G. Colella
Pace University
Downloads 162 (388,914)

Abstract:

Loading...

IRS, Mailbox Rule, Jurisdiction, Precedent, Judicial Deference

8.

Time to Prune the Flora - Procedural Due Process, The Full Payment Rule and Assessable Penalties: Larson v. United States

11 Wm. & Mary Bus. L. Rev. 127 (2019), Pace University Research Paper
Number of pages: 45 Posted: 24 Feb 2020 Last Revised: 03 Mar 2020
Frank G. Colella
Pace University
Downloads 159 (395,236)

Abstract:

Loading...

Taxation, Constitutional Law, Procedural Due Process, IRS

9.

Partial Payment Rule of Code Sec. 6694(c) Continues to Serve as Trap for the Unprepared Tax Return Preparer: Riter v. United States

J. Tax Practice & Proc., Vol. 20, No. 3, 23 (April-May 2019)
Number of pages: 7 Posted: 24 Feb 2020
Frank G. Colella
Pace University
Downloads 152 (410,549)

Abstract:

Loading...

IRS, Tax Return Preparer, Penalties, Refund Jurisdiction, Full Payment Rule

10.

Second Circuit Affirms Tax Court Decision on Sale-Leaseback of Personal Residence

64 CPA J. No. 9, p. 76, 1994
Number of pages: 8 Posted: 29 Apr 2020
Frank G. Colella
Pace University
Downloads 150 (415,029)

Abstract:

Loading...

Estate Tax, Estate Planning, IRC 2036, Retained Life Estate, IRS, Sale-Leaseback Transactions

11.

Sec. 7434 Claim Can Proceed Where W-2 Employees are, Instead, Fraudulently Issued Forms 1099

Taxes - The Tax Magazine, Vol. 97, No. 7, 19 (July 2019)
Number of pages: 5 Posted: 24 Feb 2020
Frank G. Colella
Pace University
Downloads 146 (424,110)

Abstract:

Loading...

Employee Classification, Gig Economy, IRS, Form 1099, Form W-2

12.

New PTIN User Fee: IRS Announcement Despite Ongoing Remand Litigation

NYS Society of CPAs, TaxStringer (June 1, 2020)
Number of pages: 3 Posted: 10 Jun 2020 Last Revised: 10 Dec 2021
Frank G. Colella
Pace University
Downloads 139 (441,158)

Abstract:

Loading...

IRS Practice & Procedure, PTIN, Tax Return Preparer

13.

The New and Decidedly Improved IRS 'Fact Sheet' Frequently Asked Questions

Taxes - The Tax Magazine, Vol. 100, No. 4, p. 49 (April 2022)
Number of pages: 6 Posted: 28 Apr 2022
Frank G. Colella
Pace University
Downloads 133 (457,030)

Abstract:

Loading...

IRS Practice & Procedure, FAQs, Tax Guidance, Tax Authority, IRS Penalties, IRS Penalty Relief

14.

‘But I Mailed It’ — Crispino Upholds IRS Mailbox Rule Regulation

173 TAX NOTES FEDERAL 1479 (December 13, 2021)
Number of pages: 9 Posted: 03 Feb 2022
Frank G. Colella
Pace University
Downloads 125 (479,924)

Abstract:

Loading...

IRS, Tax Practice & Procedure, IRC section 7502, Mailbox Rule, Chevron Deference

15.

Rethinking Overhead as a Measure of Effectiveness

The Health Manager, Issue 5, p. 10 (June 2014)
Number of pages: 3 Posted: 04 Mar 2020
Frank G. Colella
Pace University
Downloads 125 (479,924)

Abstract:

Loading...

not-for-profit, nonprofit organizations, performance analytics, fiduciary duty, officers and directors, management

16.

A Review of Two Key Provisions of the Taxpayer First Act

NYS Society of CPAs, TaxStringer (December 1, 2019), Pace University Research Paper
Number of pages: 3 Posted: 04 Mar 2020 Last Revised: 10 Dec 2021
Frank G. Colella
Pace University
Downloads 122 (489,186)

Abstract:

Loading...

Taxpayer First Act, IRS, Appeals, Ex Parte Communications, Tax Practice & Procedure

17.

QTIP Remaindermen Liable for Estate Taxes Attributable to Trust Corpus Included in Decedent's Estate

46 Brooklyn Barrister No. 3, p. 5, 1994
Number of pages: 6 Posted: 27 May 2020
Frank G. Colella
Pace University
Downloads 120 (495,510)

Abstract:

Loading...

Qtip, Tax Apportionment, Section 2207A, Eptl Section 2–1.12, Estate Taxation, Estate Administration, Surrogate’s Court

18.

Incorporation by Reference Nixed a Charitable Deduction for Art

Tax Notes Federal, Vol. 177, No. 1, p. 35 (Oct. 3, 2022)
Number of pages: 9 Posted: 20 Oct 2022 Last Revised: 10 Nov 2022
Frank G. Colella
Pace University
Downloads 119 (498,620)

Abstract:

Loading...

IRS, Income Taxation, Tax Compliance, Charitable Deduction,, Itemized Deductions, Substantiation Requirements, Contemporanous Written Acknowledgement, Tax Practice & Procedure

19.

Recent Administrative and Judicial Developments in IRS Appeals

NYS Society of CPAs, TaxStringer (September 1, 2021)
Number of pages: 7 Posted: 08 Sep 2021 Last Revised: 10 Dec 2021
Frank G. Colella
Pace University
Downloads 108 (540,013)

Abstract:

Loading...

IRS, Tax Practice & Procedure, IRS Appeals, Taxation, Ex Parte Communications

20.

Pinch-Hitting for the IRS: Second Circuit Adopts Phantom Regulations to Curb a Monster Abuse of Financial Derivatives

4 Business, Entrepreneurship & Tax Law Review 26 (2020).
Number of pages: 33 Posted: 30 Jun 2020
Frank G. Colella
Pace University
Downloads 105 (547,524)

Abstract:

Loading...

IRS, regulations, phantom regulations, APA, derivatives, administrative law

21.

Two Recent Decisions on Disclaimers Highlight Potential Pitfalls for the Unwary Practitioner

47 Brooklyn Barrister, No. 1, p. 1, 1995
Number of pages: 11 Posted: 29 Apr 2020
Frank G. Colella
Pace University
Downloads 99 (570,934)

Abstract:

Loading...

Estate Planning, Estate Administration, IRS, Disclaimer, Irc Section 2518

22.

Basic Estate Planning: The Annual Gift Tax Exclusion

48 Brooklyn Barrister No. 2, p. 7 (1996)
Number of pages: 12 Posted: 01 Apr 2020
Frank G. Colella
Pace University
Downloads 99 (570,934)

Abstract:

Loading...

Estate Planning, Estate Tax, Gift Tax, Annual Exclusion, Section 2503(b), Crummy Powers

23.

Ninth Circuit Holds Sec. 6694(c) Deadline to Review Tax Preparer Penalties is Jurisdictional; Affirms Dismissal of Refund Action

Taxes - The Tax Magazine, Vol. 97, No. 1, 19 (Jan. 2019)
Number of pages: 6 Posted: 24 Feb 2020
Frank G. Colella
Pace University
Downloads 98 (574,734)

Abstract:

Loading...

Tax, IRS, Preparer Penalities, Full Payment Rule

24.

Beyond Institutional Competence: Congressional Efforts to Legislate United States Foreign Policy toward Nicaragua - The Boland Amendments

54 Brooklyn Law Review 131 (1988)
Number of pages: 39 Posted: 24 Feb 2020
Frank G. Colella
Pace University
Downloads 95 (586,429)

Abstract:

Loading...

Constitutional Law, Separation of Powers, Foreign Affairs

25.

New York Welcomes Social Entrepreneurship With the Benefit Corporation

Brooklyn Barrister, Vol. 65, No. 3, p. 9 (Nov. 2012)
Number of pages: 10 Posted: 04 Mar 2020
Frank G. Colella
Pace University
Downloads 90 (606,558)

Abstract:

Loading...

Not-for-Profit, Non-Profit Organizations, Social Entrepreneurship, Fiduciary Duty, Corporations, Taxation

26.

Offer-In-Compromise Properly Denied When Reasonable Collection Potential Included Sums Recoverable from the Executor

Taxes - The Tax Magazine, Vol. 101, No. 1, p. 51 (Jan. 2023)
Number of pages: 7 Posted: 10 Jan 2023
Frank G. Colella
Pace University
Downloads 86 (632,678)

Abstract:

Loading...

IRS, Tax Law, Collection Due Process, CDP, Tax Practice & Procedure, Reasonable Collection Potential, Fiduciary Liability

27.

Estate Entitled to Marital Deduction for Contingent QTIP Election: Estate of Robertson

65 CPA J. No. 2, p. 58, 1995
Number of pages: 8 Posted: 02 Apr 2020 Last Revised: 09 Mar 2022
Frank G. Colella
Pace University
Downloads 82 (641,612)

Abstract:

Loading...

Estate Taxation, Estate Planning, Estate Administration, QTIP, IRC Section 2056(b)(7)

28.

Matter of Robins Resolves Tax Apportionment When Will is Silent

State Tax Notes, Vol. 89, No. 3, 261 (July 16, 2018)
Number of pages: 6 Posted: 28 Feb 2020
Frank G. Colella
Pace University
Downloads 75 (674,948)

Abstract:

Loading...

Surrogate's Court, Tax Apportionment, Estates, Trusts, IRS

29.

New Authority Included on Statutory Short Form Powers of Attorney

67 CPA J. No. 2, p. 65, 1997
Number of pages: 6 Posted: 02 Apr 2020
Frank G. Colella
Pace University
Downloads 73 (685,123)

Abstract:

Loading...

Power of Attorney, Agency, NYS G.O.L., Advanced Directives

30.

Surrogate Feinberg Holds Jury Trial Available in Challenge to Inter Vivos Trust

49 Brooklyn Barrister No. 3, p.1 (1997)
Number of pages: 2 Posted: 07 Apr 2020
Frank G. Colella
Pace University
Downloads 67 (717,488)

Abstract:

Loading...

Estate Litigation, Estate Planning, Surrogate's Court Practice, Jury Trial, Inter Vivos Trust

31.

First Department’s Reformation May Increase Postmortem Planning Options

State Tax Notes, Vol. 89, No. 8, 771 (Aug. 20, 2018)
Number of pages: 6 Posted: 28 Feb 2020
Frank G. Colella
Pace University
Downloads 67 (717,488)

Abstract:

Loading...

Surrogate's Court, Tax, Judicial Reformation, Trusts, Estates

32.

Fifth Circuit's Decision in Estate of Monroe Increases Post-Mortem Planning Opportunities

68 CPA J. No. 5, p. 66 (1998)
Number of pages: 13 Posted: 01 Apr 2020 Last Revised: 24 Apr 2020
Frank G. Colella
Pace University
Downloads 65 (729,061)

Abstract:

Loading...

Estate Planning, Estate Administration, Estate Tax, Disclaimers, IRC section 2518, IRS

33.

D.C. Circuit Affirms IRS Authority to Require Practitioner Tax Id Numbers & Impose a User Fee: Montrois v. United States

20 Houston Business & Tax Law J. 56, 2020
Number of pages: 26 Posted: 09 Apr 2020
Frank G. Colella
Pace University
Downloads 63 (740,898)

Abstract:

Loading...

34.

What Every CPA Should Know About Estate of Hubert

68 CPA J. No. 9, p. 58 (1998)
Number of pages: 13 Posted: 01 Apr 2020
Frank G. Colella
Pace University
Downloads 63 (740,898)

Abstract:

Loading...

Estate Planning, Estate Administration, Estate Taxation, Marital Deduction, Section 2056, Adminstration Expenses, Section 2053, Section 642(g) Election

35.

Significant Degree of Uncertainty Remains for Contingent QTIP Elections

69 N.Y.S. Bar J. No. 1, p. 41 (1997)
Number of pages: 5 Posted: 16 Mar 2020
Frank G. Colella
Pace University
Downloads 61 (753,166)

Abstract:

Loading...

Estate Taxation, Estate Administration, QTIP, Estate Planning

36.

Allocating Estate Administrative Expenses to Post-Mortem Income following Estate of Hubert

70 N.Y.S. Bar. J. No. 3, p. 26 (1998)
Number of pages: 5 Posted: 16 Mar 2020
Frank G. Colella
Pace University
Downloads 49 (836,842)

Abstract:

Loading...

Estate Admisitration, Estate Taxation, Estate Tax Marital Deduction, Estate Planning

37.

D.C. Circuit Upholds IRS’s Voluntary Regulation of Tax Preparers — Majority Holds APA’s Statutory Notice and Comment Not Required: AICPA V. IRS

15 N.Y.U. J. L. & Bus. 229 (2019), Pace University Research Paper
Number of pages: 27 Posted: 20 Feb 2020
Frank G. Colella
Pace University
Downloads 44 (877,878)

Abstract:

Loading...

Taxation, APA Notice & Comment, IRS, Competitor Standing

38.

Eighth Circuit Elevates Form over Substance and Permits Ex Parte Communication to Appeals via 'Administrative-File' Rule

Taxes - The Tax Magazine, Vol. 99, No. 12, p. 25 (December 2021)
Number of pages: 9 Posted: 08 Dec 2021 Last Revised: 17 Dec 2021
Frank G. Colella
Pace University
Downloads 41 (904,326)

Abstract:

Loading...

IRS, IRS Appeals, Ex Parte Communications, Tax Practice & Procedure, Collection Due Process

39.

Two Decisions Hold Life Insurance Proceeds Not Testamentary Substitutes for Purposes of Computing Spousal Elective Share

46 Brooklyn Barrister, No. 5, p. 6, 1995
Number of pages: 7 Posted: 29 Apr 2020
Frank G. Colella
Pace University
Downloads 38 (932,250)

Abstract:

Loading...

Statutory Right of Election, Estate Planning, Elective Share, Estate Taxation, EPTL 5-1.1-A

40.

Understanding Budget Development

The Health Manager, Issue 2, p. 4 (August 2011)
Number of pages: 4 Posted: 16 Mar 2020 Last Revised: 15 Sep 2020
Frank G. Colella
Pace University
Downloads 36 (951,673)

Abstract:

Loading...

Management, Budgets, Analytics

41.
Downloads 34 (971,814)

Abstract:

Loading...

Tax Practice & Procedure, Comments on Proposed Regulations, PTINs, IRS

42.

Second Department Holds Renunciation Triggers Medicaid Disqualification

47 Brooklyn Barrister No. 5, p. 1 (1996)
Number of pages: 8 Posted: 01 Apr 2020
Frank G. Colella
Pace University
Downloads 28 (1,036,782)

Abstract:

Loading...

Estate Planning, Medicaid Planning, Disclaimer, Renunciation, Elder Law, Disqualification Period

43.

IRS Can Resume Charging PTIN User Fees But Final Cost Still to Be Determined

NYS Society of CPAs, TaxStringer (June 1, 2019), Pace University Research Paper
Number of pages: 3 Posted: 04 Mar 2020 Last Revised: 22 Nov 2021
Frank G. Colella
Pace University
Downloads 28 (1,036,782)

Abstract:

Loading...

IRS, Tax Return Preparers, PTINs, Tax Practice & Procedure

44.

IRS Announces New PTIN User Fee in Proposed Regulations

Procedurally Taxing, April 28, 2020
Number of pages: 3 Posted: 30 Apr 2020
Frank G. Colella
Pace University
Downloads 25 (1,071,864)

Abstract:

Loading...

PTIN, IRS, Tax Practice and Procedure, Tax Return Preparers

45.

Guardian Authorized to Partially Renounce Incapacitated Person's Interest in an Estate as Part of Medicaid Planning

47 Brooklyn Barrister No. 8, p. 6 (1996)
Number of pages: 9 Posted: 01 Apr 2020
Frank G. Colella
Pace University
Downloads 25 (1,071,864)

Abstract:

Loading...

Estate Planning, Medicaid Planning Disclaimers, Renunciations

46.

Tax Court Holds Marital Deduction Unavailable to Non-Marital Trust: Estate of Robertson

63 CPA J., No. 3, p. 60 (1993)
Number of pages: 9 Posted: 13 Apr 2022
Frank G. Colella
Pace University
Downloads 21 (1,121,469)

Abstract:

Loading...

Estate Taxation, Estate Planning, Contingent QTIPs, section 2056(b)(7), Estate Tax Marital Deduction

47.

Comments of Frank G. Colella, Notice of Proposed Rulemaking: Regulations Governing Practice before Internal Revenue Service REG-122379-02 (December 29, 2003)

Tax Notes, 2004-3875, 2004 TNT 43-57 (February 11, 2004)
Number of pages: 10 Posted: 10 Jun 2020
Frank G. Colella
Pace University
Downloads 18 (1,158,766)

Abstract:

Loading...

IRS Practice & Procedure, Circular 230, Best Practices, Tax Shelters

48.

Court of Appeals Reverses Tax Court on Marital Deduction for Contingent QTIP: Estate of Spencer

65 CPA J. No. 11, p. 60 (1995)
Number of pages: 7 Posted: 13 Apr 2022
Frank G. Colella
Pace University
Downloads 15 (1,196,118)

Abstract:

Loading...

Estate Taxation, Estate Planning, Contingent QTIPs, section 2056(b)(7), estate tax marital deduction

49.

Comments of Frank G. Colella, Notice of Proposed Rulemaking: Estate & Gift Tax Marital Deduction, REG-2029830-96 (February 18, 1997)

97 Tax Notes Today 113-36 (June 12,1997)
Number of pages: 5 Posted: 16 Nov 2021
Frank G. Colella
Pace University
Downloads 13 (1,220,114)

Abstract:

Loading...

IRS, Estate Taxation, Estate Administration, Estate Planning, QTIP, IRC Section 2056(b)(7)

50.

Comments of Frank G. Colella, Notice 97-63: Material Limitations on Surviving Spouse's Right to Income (November 7, 1997)

98 Tax Notes Today 93-24 (March 14, 1998)
Number of pages: 8 Posted: 16 Nov 2021
Frank G. Colella
Pace University
Downloads 8 (1,271,187)

Abstract:

Loading...

IRS, Estate Taxation, Estate Administration, Estate Planning, IRC Section 2056(b)(7), Supreme Court