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Federal Taxation

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dc.contributor.author Phelan, Marilyn E.
dc.date.accessioned 2010-02-26T20:52:23Z
dc.date.available 2010-02-26T20:52:23Z
dc.date.issued 1989
dc.identifier.citation 20 Tex. Tech L. Rev. 459 en_US
dc.identifier.uri http://hdl.handle.net/10601/55
dc.description.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. en_US
dc.language.iso en_US en_US
dc.publisher Texas Tech Law Review
dc.relation.uri http://heinonline.org/HOL/Page?handle=hein.journals/text20&collection=journals&id=483&men_hide=false&men_tab=citnav
dc.relation.uri https://a.next.westlaw.com/Document/I3517fb714a4311dba16d88fb847e95e5/View/FullText.html
dc.subject Federal taxation en_US
dc.subject Investigation en_US
dc.subject Tort en_US
dc.subject W-2 en_US
dc.subject Strict construction en_US
dc.subject Governmental immunity en_US
dc.title Federal Taxation en_US
dc.type Article en_US


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