Digital Commons @ UDC Law (University of the District of Columbia Law Library)
Not a member yet
840 research outputs found
Sort by
Testimony before the DC Council Committee on Finance and Revenue Public Hearing on Bill 23-41, the “Taxpayer Advocate Act of 2019” Presented by Jacqueline Laínez Flanagan March 18, 2019
No full textGood morning Chairman Evans and members of the Finance and Revenue Committee. Thank you for the opportunity to testify before you today. My name is Jacqueline Laínez Flanagan. I am currently a Visiting Associate Professor in the Janet R. Spragens Federal Tax Clinic at American University Washington College of Law. I deliver my comments today, in support of the establishment of a DC Taxpayer Advocate Office, based on my experience as the Founding Director of the University of the District of Columbia – David A. Clarke School of Law (UDC–DCSL) Low Income Taxpayer Clinic (LITC). In addition to our primary role providing representation, education, and outreach to taxpayers with federal tax controversies pending before the IRS, the UDC–DCSL LITC assisted taxpayers in resolving tax issues pending before the DC Office of Tax and Revenue (OTR)
Dismantling the Master\u27s House: Toward a Justice-Based Theory of Community Economic Development
No full textSince the end of the American Civil War, scholars have debated the efficacy of various models of community economic development, or CED. Historically, this debate has tracked one of two approaches: place-based models of CED, seeking to stimulate community development through market-driven economic growth programs, and people-based models of CED, focused on the removal of structural barriers to social and economic mobility that prevent human flourishing. More recently, scholars and policymakers have turned to a third model from the impact investing community—the social impact bond, or SIB. The SIB model of CED ostensibly finds a middle ground by leveraging funding from private impact investors to finance social welfare programs within marginalized communities. SIBs seemingly answer the call of local government law scholars of the New Regionalists movement who advocate for governmental mechanisms that facilitate regional cooperation, address equity concerns, and respect local government autonomy. However, this Article argues that the SIB model of impact investing will struggle to advance metropolitan equity due to its grounding in the politics of neoliberalism. After highlighting limitations of the SIB, this Article links contemporary debates about CED theory to historical contestations within the black community about economically-oriented racial uplift strategies. Placing historical figures, such as W.E.B. Du Bois and Booker T. Washington, in conversation with more contemporary theorists of political philosophy, this Article offers an alternative conceptual framework of CED. Termed justice-based CED, this framing distinguishes a typology of social change that places democracy at the epicenter of the development debate and points toward the political principles of the solidarity economy as guideposts for law reform. The justice-based approach rests upon three core values: social solidarity, economic democracy, and solidarity economy. Taken together, this perspective reflects a vision of political morality that embodies one of America’s most foundational democratic values—human moral dignity
Youth Suffrage: In Support of the Second Wave
No full textThe 100th anniversary of the 19th Amendment to the United States Constitution is an appropriate moment to reflect on the history—and consider the future—of the right to vote in the United States. High school and college classes teach the nation’s suffrage story as integral to our identity, focusing on the enfranchisement of women under the 19th Amendment and African Americans pursuant to the 15th Amendment.1 Constitutional law courses also present the 15th Amendment as foundational knowledge for the legal profession.2 Critical legal theory and women’s legal history texts frequently cover the 19th Amendment as central to understanding the first wave of feminism in this country. In all these accounts, one important group of voters—and efforts relating to their election law rights—gets left out. That group is youth.4 In 1971, when the 26th Amendment was ratified, the minimum voting age dropped nationwide from 21 to 18—granting additional citizenship privileges to millions in this country.5 Now, nearly 50 years later, we find ourselves riding another wave of advocacy around youth suffrage. Today many are calling for further expansion of youth voting rights to allow those as young as 16 to cast their ballot
Securing Relief From Joint and Several Liability - Section 6015
No full textPublished by the American Bar Association Section of Taxation and now in its 7th Edition, Effectively Representing Your Client Before the IRS is a comprehensive collection of everything a tax professional should know when dealing with the IRS.Written by some of the most experienced tax controversy lawyers in the United States, this two-volume reference provides an in-depth discussion of the law. It is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters. Coverage includes updates pertaining to relevant provisions contained in the 2017 Tax Act. The companion DVD contains select audio and video recordings, gleaned from past ABA Section of Taxation meetings, and is supplemented with meeting materials relevant to your practice