Pittsburgh Tax Review

We are pleased to announce that our upcoming Symposium Volume features a selection of the following articles presented at our Spring 2013 Pittsburgh Tax Workshop with special guest speaker, the Honorable Mark V. Holmes of the U.S. Tax Court.


Session ITax Regulation & Judicial Deference

Shannon McCormack, Tax Abuse According to Whom

Kristin E. Hickman, Précis: Treasury’s Retroactivity

Steve R. Johnson, Auer/Seminole Rock Deference in the Tax Court

Danshera Cords, “Let’s Get Together:” What Tax Should Learn About Collaborative Regulation Development


Session IITax Litigation, Lawyers & Ethics

Charlotte Crane, Maintaining Class Actions in Tax Cases: Why have federal litigants been so much less successful?

Leandra Lederman, Which Cases Settle? A Large-Scale Empirical Study of U.S. Tax Court Cases

David J. Herzig, Justice for All: The IRS Reimagined

Heather M. Field, “Loophole” is Not a Four-Letter Word: Tax Planning and the Ethical Tax Lawyer


Session III: Tax Legislation and Tax Compliance

Andy Grewal, The Congressional Revenue Service

John Plecnik, Officers under the Appointments Clause

Shu-Yi Oei, Taxing in the Shadow of Bankruptcy Law: A Collections Defense

William E. Foster, Partisan Politics and Income Tax Rates

Michelle Drumbl, Those Who Know, Those Who Don’t, and Those Who Won’t: Balancing Complexity, Sophistication, and Accuracy on Tax Returns


If you would like more information, please contact Professor Mirit Eyal-Cohen at eyalm@pitt.edu.