William Wilkins, Chief Counsel for the Internal Revenue Service and Assistant General Counsel in the Department of the Treasury, presented How IRS Lawyers Contribute to Sound Tax Enforcement at Florida yesterday as part of its Graduate Tax Program Enrichment Speaker Series:
Wilkins characterized the IRS as the largest tax firm in the United States and addressed the challenges of administering federal tax laws in an era of increasing budgetary pressures and expanding demands
Leigh Osofsky (Miami), Tax Law Nonenforcement:
The Obama Administration has engaged in what some have characterized as an “unprecedented use of executive power” not to enforce certain laws, including immigration laws, federal marijuana laws, and even parts of the Obama Administration’s own Patient Protection and Affordable Care Act. In response to this nonenforcement, commentators have begun asking what would have happened if a President Romney, or a future Republican President, decided not to enforce the tax laws. Could a President decide not to enforce the estate tax, the income tax with respect to millionaires, or the income tax for anyone who has already paid a specified percentage of income in taxes?
Reuven S. Avi-Yonah (Michigan),Why Not Tax the Rich?(reviewing Edward D. Kleinbard(USC), We Are Better Than This: How Government Should Spend Our Money (Oxford University Press, 2014)):