By: Leandra Lederman
On January 7, 2017, I had the pleasure of moderating a Discussion Group I organized for the Association of American Law Schools (AALS) annual meeting. The topic of the discussion was “The Future of Tax Administration and Enforcement.” The topic was prompted by the funding crisis in which the IRS finds itself and the challenges that poses for tax administration, which I wrote about in two articles published last year, “The IRS, Politics, and Income Inequality,” 150 Tax Notes 1329 (Mar. 14, 2016) and “IRS Reform: Politics As Usual?,” 7 Columbia Tax J. 36 (2016) (the latter of which was part of a symposium Kristin Hickman organized on tax administration).
The AALS Discussion Group included experts on tax law, administrative law, and cybersecurity. The discussion spanned topics that included IRS resource and task priority issues, administrative law aspects of tax administration, and cross-border tax administration concerns. In the coming weeks, Surly Subgroup will be hosting a mini-symposium featuring posts by members of the Discussion Group. The first substantive post will be this Friday, January 20, and is by Christopher Walker from The Ohio State University, Michael E. Moritz College of Law, who is a member of the group but was unable to attend the discussion itself due to a flight cancellation. The panel on January 7 was as follows:
- W. Edward (“Ted”) Afield, Georgia State University College of Law
- Samuel D. Brunson, Loyola University Chicago School of Law
- Steven A. Dean, Brooklyn Law School
- Bobby L. Dexter, Chapman University Dale E. Fowler School of Law
- Kristen Eichensehr, University of California, Los Angeles School of Law
- Kristin E. Hickman, University of Minnesota Law School
- Clint Locke, The University of Alabama Culverhouse College of Commerce
- Roberta F. Mann, University of Oregon School of Law
- Lloyd Hitoshi Mayer, Notre Dame Law School
- Shu-Yi Oei, Tulane University Law School
Over the next few weeks, watch for more Mini-Symposium posts! They will be categorized under “2017 Mini-Symposium on Tax Enforcement and Administration.”
The Surly Subgroup 