Collecting Federal Taxes from Deadbeats: Tax Collection and Creditors’ Rights

For the over half-million people currently homeless in the United States, the U.S. Constitution has historically provided little help: it is strongly...

Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...

Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...

During times of crisis, governments often consider policies that may promote safety, but that would require overstepping constitutionally protected...

In an era defined by partisan rifts and government gridlock, many celebrate the rare issues that prompt bipartisan consensus. But extreme consensus...

Working hand-in-hand with the private sector, largely in a regulatory vacuum, policing agencies at the federal, state, and local level are acquiring...

The decision in Students for Fair Admissions v. President and Fellows of Harvard [SFFA], invalidating the use of race in college admissions, reignites...

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...

Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...

At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...

Coercive policing is conducted mostly by means of commands, and officers usually cannot use force unless they have first issued an order. Yet, despite...

When Jennifer Lopez and Ben Affleck got engaged the first time, in 2002, he gave her a very pricey ring. That engagement ring was reportedly worth as...

The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty...

A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who...

By the end of the 20th century, international tax law was a dinosaur: outdated, outmoded, and inadequate at collecting and allocating the taxing...