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Letter from Jeffrey Kadet to the Internal Revenue Service Re: Notice 2025-19, 2025-2026 Priority Guidance Plan
Full text linkBased on my working experience with numerous clients that spanned over thirty years and my studies over the past twenty-three years both as an academic and in connection with my published articles and governmental submissions, I have identified a number of projects that should be considered a high priority for the Treasury and the IRS. These projects, which are attached as appendices to this letter, cover a number of areas. Importantly, I have not been a paid advisor for over a decade and a half. As such, my recommendations are free of any influence from potentially affected taxpayers. I do not have any “agenda” to benefit any particular taxpayer or category of taxpayers. Rather, my only “agenda” is desiring a system that works better and is fairer for both the government and taxpayers alike.
Notice 2025-19 lists factors that the Treasury and the IRS consider in selecting projects for inclusion in its 2025-2026 Priority Guidance Plan. They include, for example, whether a project (i) involves significant issues relevant to a broad class of taxpayers, (ii) will reduce controversy and lessen the burden on taxpayers or the IRS, (iii) promotes sound tax administration, and (iv) involves existing regulations or other guidance that is outdated, ineffective, or insufficient and that should be modified or expanded. All of the suggestions for projects covered in this submission more than satisfy these factors
Rule of Law – Public Q&A
Full text linkBelow are common questions the public may have about the Rule of Law, tax exemption status, the revocation of tax exempt status, and key cases like Bob Jones University. To understand these in more detail, browse the Tax Exempt research guide (History, Rule of Law, Revoking Tax Exemption, Secondary Materials, and Current Awareness)
Bob Jones University and the Rule of Law
Full text linkThe Rule of Law is what keeps tax exemption from being a political weapon.
Bob Jones University shows the Rule of law in action: clear public policy, cross-branch consensus, balanced against constitutional rights, and enforced through transparent procedures and court review.
The case is influential because it lays the foundations for analyzing The Public Policy Doctrine, a key element when courts review tax exempt revocation cases.
The revocation of tax-exempt status is law-driven, not headline-driven; the Bob Jones University v. United States case set an important precedent by creating a narrow and cautious framework that the IRS must follow to revoke an organization’s tax-exempt status
THE PARADOXICAL SOLUTION TO ENFORCE RESALE ROYALTIES AND KEEP THE NFT MARKET DECENTRALIZED
Full text linkThis article examines the role of resale royalties in maintaining decentralization in the NFT ecosystem and supporting financial sustainability for artists. Although resale royalties, also known as creator royalties, are widely valued by NFT artists, they have been frequently undermined by the centralized policies of large NFT marketplaces. These include zero-royalty policies that are driven by the competitive pressure to gain market share, where platforms allow buyers and sellers to bypass creator royalties. This behavior has led to a destructive race to the bottom and the overall erosion of resale royalties. To address this problem in the NFT market, this article proposes the adoption of Limit Break’s ERC721-C smart contract and the establishment of a collecting society, which would act on behalf of the artists to oversee the enforcement of their resale royalties. This proposal would ensure robust, on-chain royalty enforcement and allow for the ideals of decentralization to be implemented practically. This article presents a compelling framework for sustaining artists’ careers and preserving the integrity of the NFT market
Designing Legal Writing Problems for the NextGeneration
Full text linkWhen reviewing the legal writing curriculum at our school for these NextGen skills, we discovered that our primary class activities and assignments already provided our students with opportunities to practice NextGen’s fundamental skills. This essay highlights some of our activities and describes how those assignments hone relevant NextGen skills
The Objective Observer: The Washington State Supreme Court\u27s Remedial Aspirations and Experience on the Ground
Full text linkThe Washington State Supreme Court has adopted an “objective observer rule” for addressing whether race impacted jury selection and extended this rule to evaluating all aspects of Washington courts, including jury trials. The objective observer rule allows courts to evaluate whether decisions in those courtrooms could be viewed as the result of racial bias, even where there is no evidence of specific racial animus and in the absence of racial slurs. The rule, which covers a form of disparate impact, has now existed for over half a decade. This Article outlines the Washington State Supreme Court’s development of the objective observer view in a trio of cases and evaluates every decision citing these cases between 2018 and 2024. While it is plain that the objective observer rule has impacted litigation, there is zero evidence that Washington courts have been adversely impacted or that litigants have been undermined in their zealous advocacy by the application of the objective observer test to things like attorney questioning of witnesses or closing arguments. Instead, this Article argues, in view of the gargantuan task that it is to remedy and redress racial bias and its impacts, the objective observer test is a modest step forward to achieving those goals
Just Briefs: Preparing for Practice (5th ed.)
No full textJust Briefs: Preparing for Practice, Fifth Edition, features the authors’ famously effective step-by-step approach to writing both motion briefs and appellate briefs and to presenting an effective oral argument. Using numerous examples, Just Briefs walks students through the process of identifying arguments and a theory of the case, selecting an organizational scheme, presenting the facts, issues, and law in a light favorable to their client, and countering the other side’s arguments. Included in the book are annotated examples of briefs in support and opposition to a motion for summary judgment and appellate briefs on a federal issue.https://digitalcommons.law.uw.edu/faculty-books/1101/thumbnail.jp
Antitrust in the Health Care Sector
No full textThis chapter is an opportunity for students to apply the concepts addressed elsewhere in the book, but at a deeper level and in the context of a sector that accounts for a very large share of antitrust activity on the part of government enforcers and private plaintiffs. The topics chosen illustrate some of the nuances in applying antitrust law in the real world and show how the application of antitrust principles has evolved over time. The chapter also raises important policy questions regarding how to apply antitrust to a sector that is rife with market failures, including what tools and approaches (including regulation) could be used to make such markets work better.
Our particular focus here is on those parts of the health care sector involving health care providers, which primarily include physicians and hospitals, and how they have organized and conducted themselves, including in particular in negotiating contracts with health care payers, which primarily include commercial health plans, for the services furnished by the providers to members of the health plans.https://digitalcommons.law.uw.edu/faculty-chapters/1074/thumbnail.jp