Reforming Federal Tax Litigation- An Agenda
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Reforming Federal Tax Litigation- An Agenda
Florida state University Law ReviewVolume 41 Issue 1Article 82013Reforming Federal Tax Litigation: An AgendaSteve R. Johnson 1@1.comFollow this and ad Reforming Federal Tax Litigation- An Agendadditional works at: https://ir.law.fsu.edu/lrCf Part of the Law CommonsRecommended CitationSteve R. Johnson. Reforming Federal Tax Litigation: An Agenda. 41 Fla. St. u. L. Rev. 205 (2013).https://ir.law.fsu.edU/lr/vol41/issl/8This Article is brought to you for free and open access by Scholarship Rep Reforming Federal Tax Litigation- An Agendaository. It has been accepted for inclusion in Florida state University Law Review by an authorized editor of Scholarship Repository. For more informaReforming Federal Tax Litigation- An Agenda
tion, please contact efarrellijiaw.fsu.edu.Florida State University Law ReviewReforming Federal Tax LITIGATION: AN AgendaSteve R. JohnsonVOLUME 41FallFlorida state University Law ReviewVolume 41 Issue 1Article 82013Reforming Federal Tax Litigation: An AgendaSteve R. Johnson 1@1.comFollow this and ad Reforming Federal Tax Litigation- An AgendaL TAX LITIGATION: AN AGENDASTEVE r. Johnson*I.INTRODUCTION............................................................. 205II.CRITERIA FOR ASSESSINGReforms........................................... 208A.Sources of Criteria................................................. 208B.Shaping Developments.. Reforming Federal Tax Litigation- An Agenda.............................................. 2117. Creation and Expansion of Refund Remedies.......................... 2122.The Anti-Injunction ActReforming Federal Tax Litigation- An Agenda
and Its Exceptions........................ 215s. Creation of Prepayment Remedies.................................... 2174.Flora Full Payment Rule.....Florida state University Law ReviewVolume 41 Issue 1Article 82013Reforming Federal Tax Litigation: An AgendaSteve R. Johnson 1@1.comFollow this and ad Reforming Federal Tax Litigation- An Agenda................................ 2267.Shapiro. Laing, and Jeopardy Assessment Review.................... 229& TEFRA Partnership Audit/Litigation Procedures....................... 231.9. Brockamp and Equitable Tolling.................................... 23310.IRS Restructuring and Reform Act......... Reforming Federal Tax Litigation- An Agenda......................... 23511.Ballard and Tax Court Process..................................... 237Florida state University Law ReviewVolume 41 Issue 1Article 82013Reforming Federal Tax Litigation: An AgendaSteve R. Johnson 1@1.comFollow this and adFlorida state University Law ReviewVolume 41 Issue 1Article 82013Reforming Federal Tax Litigation: An AgendaSteve R. Johnson 1@1.comFollow this and adGọi ngay
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