Legal Publications

2010

Chapter 9: Litigation of Partnership Items in GERALD KAFKA AND RITA CAVANAGH, LITIGATION OF FEDERAL CIVIL TAX CONTROVERSIES (2d ed. 2010). Researched, updated, and wrote the chapter concerning litigation of partnership tax issues under TEFRA for the leading tax treatise on U.S. tax litigation. The updated chapter will be included in a forthcoming update to the book.

2009

Hold on to Your Workpapers: Recent Textron Decision Adds More Uncertainty to Work Product Doctrine, 32 TAXATION LAW 3 (Fall 2009). An analysis and discussion of the recent First Circuit en banc reversal in Textron v. United States. The appellate court found that tax accrual workpapers are not covered by the work product doctrine, and thus available for inspection by the Internal Revenue Service. This case is not only important in the realm of tax law, but also has far reaching effects in other areas of law. Taxation Law is published by the Tax Law Section of the Washington State Bar Association.

PFIC Attribution Through Trusts – IRS Says US Beneficiaries Can be Deemed to Own Shares Even Without Distribution, 20 JOURNAL OF INTERNATIONAL TAXATION 49 (March 2009). The Internal Revenue Service recently issued a Technical Advice Memorandum discussing the method of attributing ownership of a Passive Foreign Investment Company through a trust. This article analyses that Memorandum and its impact.

Federal Tax Consequences of Virtual World Transactions, 5 SHIDLER JOURNAL OF LAW, COMMERCE, AND TECHNOLOGY 7 (2009). Both the Joint Committee on Taxation and the Internal Revenue Service are analyzing the possibility of taxing transactions taking place in Massive Multiplayer Online Role Playing Games such as Second Life. This article analyzes the prospect of taxation under current federal income tax laws.

2008

Amendments to Section 6694 Tax Return Preparer Penalties, 31 TAXATION LAW 1 (Winter 2008). Recent changes to the Internal Revenue Code’s tax return preparer penalties have increased the amount of the penalty, raised the standard for liability, and extended the penalties to cover more activities. This article discusses these changes before analyzing how the changes may affect tax attorneys and their clients.

Data Privacy and Breach Reporting: Compliance with Varying State Laws, 4 SHIDLER JOURNAL OF LAW, COMMERCE, AND TECHNOLOGY 9 (2008). This article provides a discussion and comparison of the varying state laws requiring notification of a party whose personal information is breached while being held by a third party.

2007

Evaluating United States v. Textron and the Privilege Doctrines, 117 TAX NOTES 809 (Nov. 19, 2007). A brief look at the recent Textron decision and its likely impact on the privilege doctrines.

Client-Auditor Communications and The Privilege Doctrines: An Analysis of United States v. Textron, 26 TAX MANAGEMENT WEEKLY REPORT (BNA) 1555 (Nov. 5, 2007). United States v. Textron provides the most recent discussion of the protection afforded to tax accrual workpapers under the privilege doctrines. This article analyzes the decision and discusses its impact while also laying out the historical context of the decision and the relevant precedent governing this area of law.

Other Publications

Simplifying Bondarchuk, MODERN ATHLETE AND COACH (March 2010). This article breaks down the scientific training methods of Dr. Anatoly Bondarchuk into clear, simple, and useful principles.

From Gavel to Hammer: Letting the Law Wait, 23 DENOVO 13 (February 2009). An essay exploring my decision to postpone a legal career in order to pursue the Olympics.

Rethinking Your Approach to the Weight Throw (with Dr. Larry Judge), Track Coach, Summer 2006: P. 1. This article explores alternative approaches to developing top hammer throwers under the traditional collegiate track and field system. Track Coach is the official technical periodical of USA Track & Field Association.

Doping Takes Fun Out, Seattle Times, 19 May 2000: C2. An editorial exploring the impact of doping scandals on athletics.