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The Mysteries of Erroneous Refunds
(Tax Notes, 2007)
In FY2005, the IRS refunded about $227.6 billion to individual taxpayers. Given the huge amounts involved, even small error rates add up. For example, even if the IRS had an error rate of just 1% that would mean $2.2 billion ...
The Failure of Adversarial Process in the Administrative State
(Indiana Law Journal, 2009)
This paper illuminates the spectrum of international economic regimes through discussion of an under-theorized regulatory structure in which traditional distinctions between state and market, public and private power, hard ...