Show simple item record Phelan, Marilyn E. 2010-02-26T20:52:23Z 2010-02-26T20:52:23Z 1989
dc.identifier.citation 20 Tex. Tech L. Rev. 459 en_US
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.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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