THE IMPACT OF AGENCY PROCEDURES AND JUDICIAL REVIEW ON TAX REFORM
This paper discusses hurdles that the IRS and Treasury would face following tax reform in their efforts to respond quickly with guidance that courts will uphold. These hurdles include the impact of the Tax Anti-Injunction Act and the Declaratory Relief Act, heightened interest in the course of tax litigation regarding compliance by the IRS and Treasury with the Administrative Procedure Act, and provisions enacted in 1988 and 1996 limiting temporary and retroactive regulations. The paper then outlines several approaches Congress could consider to mitigate possible untoward consequences.
WHAT DO COURTS HAVE TO DO WITH IT?: THE JUDICIARY'S ROLE IN MAKING FEDERAL TAX LAW
The Internal Revenue Code is an important source of federal tax law, but it is not the only source. The U.S. Department of the Treasury and Internal Revenue Service issue important guidance, and federal courts interpret all of these authorities. This essay provides an overview of federal tax litigation, at both the trial and appellate levels, and discusses the interplay among Congress, the Treasury, and the judiciary in developing federal tax law.
Gender Politics and Research: Male and Female Violence in Intimate Relationships
This article reviews a wide range of research reports on male and female violence in intimate relationships and highlights the political nature of domestic violence research. The authors review incidence and prevalence-based research that uses quantitative surveys and illustrate how quantitative, family-focussed researchers tend to ignore the political and social context of domestic violence and the complex issues of gender and power. The authors argue that understanding the complexities of domestic violence requires clear definitions of what constitutes domestic violence and multi-method approaches to research, using a combination of quantitative and qualitative methodologies.