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Faculty Publications

Leandra Lederman
William W. Oliver Professor of Tax Law
  1. (Un)Appealing Deference to the Tax Court, 63 DUKE LAW JOURNAL 1835 (2014).
  2. Enforcement as Substance in Tax Compliance (with Ted Sichelman), 70 WASHINGTON & LEE LAW REVIEW 1679 (2013).
  3. The Fight Over "Fighting Regs" and Judicial Deference in Tax Litigation, 92 BOSTON UNIVERSITY LAW REVIEW 643 (2012). [SSRN] [HeinOnline]
  4. The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion, 57 VILLANOVA LAW REVIEW 499 (2012). [SSRN] [HeinOnline]
  5. What Do Courts Have to Do With it? The Judiciary’s Role in Making Tax Law, 65 NATIONAL TAX JOURNAL 899 (2012). [SSRN]
  6. More Mayo Please? Temporary Regulations After Mayo Foundation v. United States (with Stephen W. Mazza), 31 ABA TAX SECTION NEWSQUARTERLY 15 (Fall 2011). [PDF]
  7. A Tisket, A Tasket: Basketing and Corporate Tax Shelters, 88 WASHINGTON UNIVERSITY LAW REVIEW 557 (2011). [SSRN] [HeinOnline] [Journal Website]
  8. Limitation by Regulation: Heads the Service Wins, Tails the Taxpayer Loses? (with Stephen W. Mazza), 30 ABA TAX SECTION NEWSQUARTERLY 7 (Fall 2010). [PDF]
  9. Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?, 78 FORDHAM LAW REVIEW 1733 (2010). [SSRN] [HeinOnline]
  10. W(h)ither Economic Substance?, 95 IOWA LAW REVIEW 389 (2010). [SSRN] [HeinOnline]
  11. EBay's Second Life: When Should Virtual Earnings Bear Real Taxes?, 118 YALE LAW JOURNAL, POCKET PART 136 (2009). [SSRN]
  12. It’s Not Just Teaching, in CAREERS IN TAX LAW: PERSPECTIVES ON THE TAX PROFESSION AND WHAT IT HOLDS FOR YOU (John Gamino, Robb Longman & Matt Sontag, Eds.) Chicago: American Bar Association, Section of Taxation, 2009.
  13. TAX CONTROVERSIES: PRACTICE AND PROCEDURE, 3rd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2009. With Teacher's Manual.
  14. Tax Appeal: A Proposal to Make the U.S. Tax Court More Judicial, 85 WASHINGTON UNIVERSITY LAW REVIEW 1195 (2008). [SSRN] [HeinOnline]
  15. Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance, 60 STANFORD LAW REVIEW 695 (2007). [SSRN] [HeinOnline]
  16. “Stranger Than Fiction”: Taxing Virtual Worlds, 82 NEW YORK UNIVERSITY LAW REVIEW 1620 (2007). [SSRN] [HeinOnline]
  17. Is a Server Crash Reasonable Cause for Late Filing? (with Stephen W. Mazza), 26 ABA TAX SECTION NEWS QUARTERLY 12 (Summer 2007).
  18. Do Attorneys Do Their Clients Justice?: An Empirical Study of Lawyers’ Effects on Tax Court Litigation Outcomes (with Warren B. Hrung), 41 WAKE FOREST LAW REVIEW 1235 (2006). [SSRN] [HeinOnline]
  19. The Federal Income Tax Consequences of the Bobble Supreme Phenomenon, 9 GREEN BAG JOURNAL 2d. 423 (2006). [SSRN]
  20. TAX CONTROVERSIES: STATUTES, REGULATIONS, AND OTHER MATERIALS, 3rd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2006.
  21. UNDERSTANDING CORPORATE TAXATION, 2nd ed. Newark: LexisNexis, 2006.
  22. When Does the Taxpayer Have a Right to an IRS Appeal? (with Stephen W. Mazza), 25 ABA TAX SECTION NEWSQUARTERLY 14 (Spring 2006).
  23. Book Review. Addressing Imperfections in the Tax System: Procedural or Substantive Reform? (with Stephen W. Mazza), Johnston, D.C., Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich--and Cheat Everyone Else, 103 MICHIGAN LAW REVIEW 1423 (2005). [SSRN] [HeinOnline]. Reprinted in condensed form in THE MONTHLY DIGEST OF TAX ARTICLES (March 2006).
  24. The New Payment vs. Deposit Landscape, 24 ABA TAX SECTION NEWSQUARTERLY 7 (Summer 2005).
  25. The Entrepreneurship Effect: An Accidental Externality in the Federal Income Tax, 65 OHIO STATE LAW JOURNAL 1401 (2004). [SSRN] [HeinOnline]
  26. Delinquent Returns and Credit-Elect Overpayments: A Procedural Tangle, 104 TAX NOTES 831 (2004).
  27. Brief as amica curiae in support of petitioners in the consolidated U.S. Supreme Court cases of Ballard v. Commissioner and Estate of Kanter v. Commissioner (2004).
  28. Does the Burden of Proof Matter?, 23 ABA SECTION OF TAXATION NEWSQUARTERLY 10 (Summer 2004).
  29. Must the Reports of Tax Court Special Trial Judges Be Disclosed?, 2004-2005 SUPREME COURT PREVIEW 131 (2004).
  30. Transparency and Obfuscation in Tax Court Procedure, 102 TAX NOTES 1539 (2004).
  31. FEDERAL TAX PRACTICE AND PROCEDURE. Newark: LexisNexis Matthew Bender, 2003. (Editor and contributing author.)
  32. Tax Compliance and the Reformed IRS, 51 UNIVERSITY OF KANSAS LAW REVIEW 971 (2003). [HeinOnline] [SSRN]
  33. The Interplay Between Norms and Enforcement in Tax Compliance, 64 OHIO STATE LAW JOURNAL 1453 (2003). [SSRN] [HeinOnline]
  34. UNDERSTANDING CORPORATE TAXATION. Newark: LexisNexis, 2002.
  35. TAX CONTROVERSIES: PRACTICE AND PROCEDURE, 2nd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2002. Supplements, 2004, 2005, 2006; 2007 Letter Update.
  36. TAX CONTROVERSIES: STATUTES, REGULATIONS, AND OTHER MATERIALS, 2nd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2002.
  37. What Has the Fifth Circuit Dunn?, 22 ABA SECTION OF TAXATION NEWSQUARTERLY 9 (Fall 2002).
  38. Equity and the Article I Court: Is the Tax Court’s Exercise of Equitable Powers Constitutional?, 5 FLORIDA TAX REVIEW 357 (2001) [SSRN] [HeinOnline]. Reprinted in 95 TAX NOTES 443 (2002).
  39. Are There Procedural Deficiencies in Tax Fraud Cases?: A Reply to Professor Schoenfeld, 35 INDIANA LAW REVIEW 143 (2001). [HeinOnline]
  40. Arbitrary Stat Notices in Valuation Cases or Arbitrary Ninth Circuit?, 92 TAX NOTES 231 (2001).
  41. Deficient Statutory Notices and the Burdens of Proof: A Reply to Mr. Newton, 92 TAX NOTES 117 (2001).
  42. TAX CONTROVERSIES: PRACTICE AND PROCEDURE (with Stephen W. Mazza). Newark: LexisNexis, 2000. Supplement, 2001.
  43. TAX PRACTICE AND PROCEDURE: SELECTED STATORY, REGULATORY, AND OTHER MATERIALS (with Stephen W. Mazza). Newark: LexisNexis, 2000.
  44. Late Returns Claiming Refunds: Navigating the Code’s “Fantastic Labyrinth,” 89 TAX NOTES 1053 (2000).
  45. Taxpayer Rights in the Lurch: A Response to Professor Johnson, 88 TAX NOTES 1041 (2000).
  46. Of Taxpayer Rights, Wrongs, and a Proposed Remedy, 87 TAX NOTES 1133 (2000).
  47. Precedent Lost: Why Encourage Settlement, and Why Allow Non-Party Involvement in Settlements?, 75 NOTRE DAME LAW REVIEW 221 (1999). [SSRN] [HeinOnline]
  48. Which Cases Go to Trial?: An Empirical Study of Predictors of Failure to Settle, 49 CASE WESTERN RESERVE LAW REVIEW 315 (1999). [SSRN] [HeinOnline]
  49. Unforeseen Consequences of the Burden of Proof Shift, 80 TAX NOTES 379 (1998).
  50. It’s Time to Fix the “Traps for the Unwary” in the Refund Statutes, 79 TAX NOTES 1057 (1998).
  51. Tax Court S Cases: Does the “S” Stand for Secret?, 79 TAX NOTES 257 (1998). Reprinted at 18 TAX PRACTICE 74 (1998).
  52. "Civil"izing Tax Procedure: Applying General Federal Learning to Statutory Notices of Deficiency, 30 U.C. DAVIS LAW REVIEW 183 (1996). [SSRN] [HeinOnline]
  53. The Excludability of Employment Discrimination Awards Under Code Section 104(a)(2) After Burke v. United States and Commissioner v. Schleier, 28 ARIZONA STATE LAW JOURNAL 31 (1996). [HeinOnline]
  54. Applying the Refund Statutes to Delinquent Returns, 68 TAX NOTES 1639 (1995).
  55. The Dilemma of Deficient Deficiency Notices, 73 TAXES 83 (1995). Reprinted online at at 95 TAX NOTES TODAY 46-42 and on microfiche by Tax Analysts, with a print summary at 67 TAX NOTES 1078 (1995).
  56. Redemptions Incident to Divorce, 72 TAXES 651 (1994). Reprinted in condensed form in THE MONTHLY DIGEST OF TAX ARTICLES (May 1995). Also reprinted as Redemptions Incident to Divorce: Reconciling Section 1041 and General Tax Principles, 26 UNIVERSITY OF TOLEDO LAW REVIEW 575 (1994). [HeinOnline]
  57. The New Rollover Rules and Twenty Percent Withholding Tax on Pension Distributions: Does Good Pension Policy Favor Their Repeal?, 7 ST. THOMAS LAW REVIEW 75 (1994). [HeinOnline]
  58. Note, Viva Zapata!: Toward a Rational System of Forum-Selection Clause Enforcement in Diversity Cases, 66 NEW YORK UNIVERSITY LAW REVIEW 422 (1991). [HeinOnline]