Tax Law
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From Tax-Exemptions to Title IX: Independent Schools and the § 501(c)(3) Conundrum
14 Wake Forest L. Rev. Online 1 Sam Kiehl[1]* Introduction Should an independent school that maintains a § 501(c)(3) tax-exempt… Read More
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The Pandemic is Not Over, but the Child Tax Credit Expansion Is.
By: Joseph C. Johnson The child tax credit, found in § 24 of the Internal Revenue Code, normally provides taxpayers… Read More
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The Catch-22 of the COVID-19 Remote Workforce: A Payroll, Income, and Unemployment Tax Nightmare
By Alex Lewis Working remotely has become the new normal, and it may stay that way after COVID-19.[1] Although… Read More
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COVID-19 Stimulus Package: What CARES Act Rebates Mean for Immigrants
By Agustin Martinez Across the globe, the COVID-19 pandemic has devastated many lives,[1] including those of immigrants living in the… Read More
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TCJA: Teaching a Code Just Adopted
8 Wake Forest L. Rev. Online 57 Rebecca Morrow* I. Introduction In early January 2018, I emailed my incoming Federal… Read More
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Fourth Circuit Affirms Holding on Tax Misclassification
By Sarah Walton On January 8, 2016, the Fourth Circuit issued a published opinion in the case of Route 231,… Read More
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Equitable Conversion Gives Bank Priority over IRS Tax Lien
By: Lauren Durr Emery In Susquehanna Bank v. United States of America/ Internal Revenue Service, the Fourth Circuit examined competing… Read More
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Copyright, Death, and Taxes
By: Edward Lee* The Copyright Act of 1976 is nearing its fourth decade of existence.[1] By historical standards, that longevity… Read More
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Do Attorneys Do Their Clients Justice? An Empirical Study of Lawyers’ Effects on Tax Court Litigation Outcomes
By: Leandra Lederman and Warren B. Hrung This article is only available in PDF format. Click here for the full PDF… Read More