The American Bar Association Section of Taxation has recently published Effectively Representing Your Client Before the IRS, 5th ed., a two volume set with practical information designed for attorneys who represent their clients before the IRS. Each of the chapters, written by different authors who specialize in the field, contains analysis of the law and examples along with sample correspondence and forms. This set begins with a discussion of the structure of the IRS, the rights of taxpayers, and the Taxpayer Advocate Service and expands on issues pertaining to the internal procedural matters within the IRS such as filing claims, assessments, the auditing process, adverse determinations, collections, and tax liens and levies. Litigation matters are also explored such as bringing suit within the U.S. Tax Court, civil penalties, criminal cases, and including tax debts in bankruptcy. Identity theft, recovering fees, and recovering refunds for overpayments are among other topics covered. There is no index, but the text is well organized and succinct with informative charts and practice tips throughout both volumes. Although this source is designed for the practitioner, law students, particularly those taking a course on Tax Procedure will find this set to be a reliable reference. The law library currently has this source on the new titles shelf across from the circulation desk.
Earlier this week, the University of Houston Law Center was fortunate to have as its guest Professor Daniel Kanstroom of Boston College of Law. An expert in immigration law, he is the Director of the International Human Rights Program, and he both founded and directs the Boston College Immigration and Asylum Clinic. Speaking as the guest of the Houston Journal of International Law’s annual Fall Lecture Series, Professor Kanstroom discussed issues raised in his new book, Aftermath: Deportation Law and the New American Diaspora . Professor Michael Olivas introduced Professor Kanstroom to the audience, and mentioned the fascinating tale of Carlos Marcello, which Professor Kanstroom wrote about in his chapter “The Long, Complex, and Futile Deportation Saga of Carlos Marcello,” in Immigration Stories , a collection of narratives about leading immigration law cases. My interest piqued, I read and was amazed by Kanstroom’s description of one of the most interesting figures in American le...
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