You pay your money and you take your chances

Article Abstract:

The US Court of Appeals for the Seventh Circuit decided Moran v. United States correctly in finding that tax refund claims were barred under IRC section 6511, but the test employed by the Court overvalued taxpayer intent and undervalued the act of tax assessment. The Court found that the section 6511 statute of limitations barred refund claims because the taxpayers' remittances were payments of tax and not deposits. The Court should have adopted the standards set forth in Revenue Procedure 84-58 to provide clearer guidance and weigh assessment and taxpayer intent comparably.

Tax Administration, Cases, Tax assessment, Tax refunds, Case Note, Limitation of actions (Taxation), Statute of limitations (Taxation)

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Of sovereignty and subsidy: conceptualizing the charity tax exemption

Article Abstract:

Government officials should develop a uniform explanation of why charities are given tax exemptions so tax rules can be developed within a consistent philosophy. Government has taken both a subsidy and a sovereignty approach to exempting charities from taxes. The sovereignty approach, based on the traditional distinction between church and state, dominates. The sovereignty approach is compromised, however, by the state's historic distrust of church power, an attitude transferred to charities.

Tax Deductions & Exemptions, SOCIAL SERVICES, Private Social Services, Social Assistance, Laws, regulations and rules, Beliefs, opinions and attitudes, Tax deductions, Nonprofit organizations, Tax exemption, Tax exemptions, Sovereignty, Taxing power

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The integral, the essential, and the instrumental: federal income tax treatment of governmental affiliates

Article Abstract:

The IRS should develop uniform treatment regulations for government affiliates which are exempt from federal tax. Such affiliates include instrumentalities, IRC section 115 entities, and integral parts of government or political subdivisions. Such IRS action would preclude Congress from legislating tax policy for government affiliates and parties litigating the matter in court.

Tax Law, Evaluation, Tax policy, Government business enterprises, Public enterprises

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