William W. Oliver Professor of Tax Law
- Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer and Christopher Walker's The Death of Tax Court Exceptionalism, 99 MINNESOTA LAW REVIEW HEADNOTES 1 (2014).
- (Un)Appealing Deference to the Tax Court, 63 DUKE LAW JOURNAL 1835 (2014).
- Enforcement as Substance in Tax Compliance (with Ted Sichelman), 70 WASHINGTON & LEE LAW REVIEW 1679 (2013).
- The Fight Over "Fighting Regs" and Judicial Deference in Tax Litigation, 92 BOSTON UNIVERSITY LAW REVIEW 643 (2012). [SSRN] [HeinOnline]
- The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion, 57 VILLANOVA LAW REVIEW 499 (2012). [SSRN] [HeinOnline]
- What Do Courts Have to Do With it? The Judiciary’s Role in Making Tax Law, 65 NATIONAL TAX JOURNAL 899 (2012). [SSRN]
- More Mayo Please? Temporary Regulations After Mayo Foundation v. United States (with Stephen W. Mazza), 31 ABA TAX SECTION NEWSQUARTERLY 15 (Fall 2011). [PDF]
- A Tisket, A Tasket: Basketing and Corporate Tax Shelters, 88 WASHINGTON UNIVERSITY LAW REVIEW 557 (2011). [SSRN] [HeinOnline] [Journal Website]
- Limitation by Regulation: Heads the Service Wins, Tails the Taxpayer Loses? (with Stephen W. Mazza), 30 ABA TAX SECTION NEWSQUARTERLY 7 (Fall 2010). [PDF]
- Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?, 78 FORDHAM LAW REVIEW 1733 (2010). [SSRN] [HeinOnline]
- W(h)ither Economic Substance?, 95 IOWA LAW REVIEW 389 (2010). [SSRN] [HeinOnline]
- EBay's Second Life: When Should Virtual Earnings Bear Real Taxes?, 118 YALE LAW JOURNAL, POCKET PART 136 (2009). [SSRN]
- 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.
- TAX CONTROVERSIES: PRACTICE AND PROCEDURE, 3rd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2009. With Teacher's Manual.
- Tax Appeal: A Proposal to Make the U.S. Tax Court More Judicial, 85 WASHINGTON UNIVERSITY LAW REVIEW 1195 (2008). [SSRN] [HeinOnline]
- Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance, 60 STANFORD LAW REVIEW 695 (2007). [SSRN] [HeinOnline]
- “Stranger Than Fiction”: Taxing Virtual Worlds, 82 NEW YORK UNIVERSITY LAW REVIEW 1620 (2007). [SSRN] [HeinOnline]
- Is a Server Crash Reasonable Cause for Late Filing? (with Stephen W. Mazza), 26 ABA TAX SECTION NEWS QUARTERLY 12 (Summer 2007).
- 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]
- The Federal Income Tax Consequences of the Bobble Supreme Phenomenon, 9 GREEN BAG JOURNAL 2d. 423 (2006). [SSRN]
- TAX CONTROVERSIES: STATUTES, REGULATIONS, AND OTHER MATERIALS, 3rd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2006.
- UNDERSTANDING CORPORATE TAXATION, 2nd ed. Newark: LexisNexis, 2006.
- When Does the Taxpayer Have a Right to an IRS Appeal? (with Stephen W. Mazza), 25 ABA TAX SECTION NEWSQUARTERLY 14 (Spring 2006).
- 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).
- The New Payment vs. Deposit Landscape, 24 ABA TAX SECTION NEWSQUARTERLY 7 (Summer 2005).
- The Entrepreneurship Effect: An Accidental Externality in the Federal Income Tax, 65 OHIO STATE LAW JOURNAL 1401 (2004). [SSRN] [HeinOnline]
- Delinquent Returns and Credit-Elect Overpayments: A Procedural Tangle, 104 TAX NOTES 831 (2004).
- 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).
- Does the Burden of Proof Matter?, 23 ABA SECTION OF TAXATION NEWSQUARTERLY 10 (Summer 2004).
- Must the Reports of Tax Court Special Trial Judges Be Disclosed?, 2004-2005 SUPREME COURT PREVIEW 131 (2004).
- Transparency and Obfuscation in Tax Court Procedure, 102 TAX NOTES 1539 (2004).
- FEDERAL TAX PRACTICE AND PROCEDURE. Newark: LexisNexis Matthew Bender, 2003. (Editor and contributing author.)
- Tax Compliance and the Reformed IRS, 51 UNIVERSITY OF KANSAS LAW REVIEW 971 (2003). [HeinOnline] [SSRN]
- The Interplay Between Norms and Enforcement in Tax Compliance, 64 OHIO STATE LAW JOURNAL 1453 (2003). [SSRN] [HeinOnline]
- UNDERSTANDING CORPORATE TAXATION. Newark: LexisNexis, 2002.
- TAX CONTROVERSIES: PRACTICE AND PROCEDURE, 2nd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2002. Supplements, 2004, 2005, 2006; 2007 Letter Update.
- TAX CONTROVERSIES: STATUTES, REGULATIONS, AND OTHER MATERIALS, 2nd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2002.
- What Has the Fifth Circuit Dunn?, 22 ABA SECTION OF TAXATION NEWSQUARTERLY 9 (Fall 2002).
- 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).
- Are There Procedural Deficiencies in Tax Fraud Cases?: A Reply to Professor Schoenfeld, 35 INDIANA LAW REVIEW 143 (2001). [HeinOnline]
- Arbitrary Stat Notices in Valuation Cases or Arbitrary Ninth Circuit?, 92 TAX NOTES 231 (2001).
- Deficient Statutory Notices and the Burdens of Proof: A Reply to Mr. Newton, 92 TAX NOTES 117 (2001).
- TAX CONTROVERSIES: PRACTICE AND PROCEDURE (with Stephen W. Mazza). Newark: LexisNexis, 2000. Supplement, 2001.
- TAX PRACTICE AND PROCEDURE: SELECTED STATORY, REGULATORY, AND OTHER MATERIALS (with Stephen W. Mazza). Newark: LexisNexis, 2000.
- Late Returns Claiming Refunds: Navigating the Code’s “Fantastic Labyrinth,” 89 TAX NOTES 1053 (2000).
- Taxpayer Rights in the Lurch: A Response to Professor Johnson, 88 TAX NOTES 1041 (2000).
- Of Taxpayer Rights, Wrongs, and a Proposed Remedy, 87 TAX NOTES 1133 (2000).
- Precedent Lost: Why Encourage Settlement, and Why Allow Non-Party Involvement in Settlements?, 75 NOTRE DAME LAW REVIEW 221 (1999). [SSRN] [HeinOnline]
- Which Cases Go to Trial?: An Empirical Study of Predictors of Failure to Settle, 49 CASE WESTERN RESERVE LAW REVIEW 315 (1999). [SSRN] [HeinOnline]
- Unforeseen Consequences of the Burden of Proof Shift, 80 TAX NOTES 379 (1998).
- It’s Time to Fix the “Traps for the Unwary” in the Refund Statutes, 79 TAX NOTES 1057 (1998).
- Tax Court S Cases: Does the “S” Stand for Secret?, 79 TAX NOTES 257 (1998). Reprinted at 18 TAX PRACTICE 74 (1998).
- "Civil"izing Tax Procedure: Applying General Federal Learning to Statutory Notices of Deficiency, 30 U.C. DAVIS LAW REVIEW 183 (1996). [SSRN] [HeinOnline]
- 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]
- Applying the Refund Statutes to Delinquent Returns, 68 TAX NOTES 1639 (1995).
- 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).
- 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]
- 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]
- Note, Viva Zapata!: Toward a Rational System of Forum-Selection Clause Enforcement in Diversity Cases, 66 NEW YORK UNIVERSITY LAW REVIEW 422 (1991). [HeinOnline]