Tax Times @ ABA Section of Taxation

By Francine J. Lipmanth

Supervising Editor Professor of Law Linda Beale and her team of outstanding ABA – Tax Section editors, Anne Dunn and Isel Pizarro, and staff have put together an exceptional June 2016 issue of the digital Tax Times. Features include . . . Continue reading “Tax Times @ ABA Section of Taxation”

Oklahoma Decreases Working Poor Family Benefits

By Francine J. Lipman
OklahomaLRGThis Sunday New York Times editorial caught my eye (and heart) this morning, because I have been researching and writing about state EITCs and lobbying legislators to consider enacting or increasing this demonstrably effective work incentive and antipoverty tool. When I first looked into the issue I was pleasantly surprised to discover that twenty-six states and the District of Columbia have EITCs that build on the antipoverty success of the federal EITC. Continue reading “Oklahoma Decreases Working Poor Family Benefits”

About last night …

IMG_5486“Ask not what your country can do for you, but ask what you can do for your country.”  John F. Kennedy

We celebrated Volunteer Income Tax Assistance (VITA) in Las Vegas … and the numbers are impressive. Almost 200 volunteers spent 12,000 hours generating over $25 million in federal refunds that have and will continue to exponentially benefit our local communities and working families, including thousands of children. But for anyone who has served as a VITA volunteer, the personal rewards and deep fulfillment from helping others are priceless. If you are a tax professional looking for something more out of work-life-balance (or are curious about Woody Allen’s antihero advice and afterlife plan) … read more about encore tax opportunities here. Details about VITA programs and generous grant opportunities with fast-approaching deadlines (June 1) follow the fold …

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Rainy Saturday Tax Scholarship …

Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under the Affordable Care Act 

Georgetown Journal on Poverty Law & Policy, Vol. 23, No. 3, Spring 2016 

In recent decades, Congress has used the federal income tax system increasingly to administer and deliver social benefits. This transition is consistent with the evolution of the American welfare system into workfare over the last several decades. As more and more social welfare benefits are conditioned upon work, family composition, and means-tested by income levels, the income tax system where this data is already systematically aggregated, authenticated, and processed has become the go-to administrative agency.

Continue reading “Rainy Saturday Tax Scholarship …”

Hello from Francine Lipman

“Dearly Beloved we are gathered here today to get through this thing we call ‘Life.'” Prince 1958 – 2016. I am delighted to join this exceptional tribe of talented law professors presently known as The Surly Subgroup. My day job is at the William S. Boyd School of Law at the University of Nevada, Las Vegas as a William S. Boyd Professor of Law teaching tax law, accounting and finance courses. I also get to research, write and publish about and advocate for “access to tax justice.”

Continue reading “Hello from Francine Lipman”