Sessions Information

  • January 7, 2017
    8:30 am - 10:15 am
    Session Type: AALS Discussion Groups
    Session Capacity: N/A
    Hotel: Hilton San Francisco Union Square
    Room: Golden Gate 2
    Floor: Lobby Level

    Discussion Groups provide an in-depth discussion of a topic by a small group of invited discussants selected in advance by the Annual Meeting Program Committee. In addition to the invited discussants, additional discussants were selected through a Call for Participation. There will be limited seating for audience members to observe the discussion groups on a first-come, first-served basis.

     
    Enforcement and effective administration of tax laws pose challenges for every country, developed and developing. Moreover, how the tax law is administered determines the substantive effects of the laws on the books.

    In the United States, the agency responsible for helping taxpayers voluntarily comply with federal tax laws and for coercing the recalcitrant into complying—the Internal Revenue Service (IRS)—is not only underfunded, its image was badly damaged by what the media often refer to as the “IRS targeting scandal.” The IRS is thus in crisis. Over the last couple of years, it has reduced service to taxpayers, reduced enforcement efforts, experienced hacks of its confidential taxpayer information, and sent out billions of dollars in fraudulent refunds claimed by identity thieves. Other tax collection agencies, both in U.S. and abroad, also struggle with resource and cybersecurity issues. 

Session Speakers
Georgia State University College of Law
Discussion Group Participant

Loyola University Chicago School of Law
Discussion Group Participant

Brooklyn Law School
Discussion Group Participant

Chapman University Dale E. Fowler School of Law
Discussion Group Participant

University of California, Los Angeles School of Law
Discussion Group Participant

University of Minnesota Law School
Discussion Group Participant

Indiana University Maurer School of Law
Discussion Group Moderator

The University of Alabama Culverhouse College of Commerce
Discussion Group Participant

University of Oregon School of Law
Discussion Group Participant

Notre Dame Law School
Discussion Group Participant

Tulane University Law School
Discussion Group Participant

Session Fees

Fees information is not available at this time.