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Title: Federal Taxation
Author: Phelan, Marilyn E.
Abstract: The Fifth Circuit decided fifteen cases involving federal taxation issues during the current survey period. A few of the cases involved unprecedented issues. One case established that an employee may bring a tort action against an employer who fails to correct a W-2 form on a timely basis. Another unique case involved the sixth appearance of an unfortunate taxpayer before the Fifth Circuit, a victim of a successful effort by the Internal Revenue Service ("IRS" or the "Service") to confirm its strict, and often harsh, investigative powers. The Fifth Circuit maintained its tradition of applying a strict interpretation of the Internal Revenue Code (the "Code") and its regulations, and continued to narrowly construe statutes waiving governmental immunity. As a result, some taxpayers will continue to be without a remedy to seek redress against the IRS.
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Date: 1989

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