Michael D. Kim (J.D. 2007, DePaul) has published Comment, The Downward Creep: An Overview of the AMT and its Expansion to the Middle Class, 6 DePaul Bus. & Com. L.J. 451 (2008). Here is the abstract:
The AMT was first put in place in 1969 to ensure that the wealthiest among us weren’t able to find enough loopholes in the tax code to avoid paying taxes entirely. But it has grown in the years since. This year alone, it is threatening 23 million taxpayers, including firefighters, teachers and others who were never intended to fall under its grasp.
