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dc.contributor.authorPhelan, Marilyn E.
dc.date.accessioned2010-02-26T20:52:23Z
dc.date.available2010-02-26T20:52:23Z
dc.date.issued1989
dc.identifier.citation20 Tex. Tech L. Rev. 459en_US
dc.identifier.urihttp://hdl.handle.net/10601/55
dc.description.abstractThe 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.isoen_USen_US
dc.publisherTexas Tech Law Review
dc.relation.urihttp://heinonline.org/HOL/Page?handle=hein.journals/text20&collection=journals&id=483&men_hide=false&men_tab=citnav
dc.relation.urihttps://a.next.westlaw.com/Document/I3517fb714a4311dba16d88fb847e95e5/View/FullText.html
dc.subjectFederal taxationen_US
dc.subjectInvestigationen_US
dc.subjectTorten_US
dc.subjectW-2en_US
dc.subjectStrict constructionen_US
dc.subjectGovernmental immunityen_US
dc.titleFederal Taxationen_US
dc.typeArticleen_US


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