Here are the tax presentations at this weekend's Central States Law Schools Association Annual Meeting at North Dakota:

• Danshera Cords (Albany), Lien on Me: Virtual Debtors Prisons, The Practical Effects of Tax Liens and Proposals for Reform, 49 Brandeis L.J. ___ (2010):  "This Article explores three specific problems relating to [Notices of Federal Tax Liens ("NFTL")]: first, the manner in which tax liabilities are selected for the filing of a NFTL; second, when taxpayers have the opportunity to obtain withdrawal of a NFTL following payment of the tax liability; and third, how unpaid, unenforceable tax liens are reported on the taxpayer’s credit report. This Article concludes that in none of these areas do the current law or procedures result in optimal results for the tax collection system, as they result in many taxpayers who are less likely to be able to become and remain tax compliant following whatever situation led to the initial noncompliance. The current state of the law and Internal Revenue Service policy is likely to result in reduced benefit to both individual taxpayers and the tax collection system as a whole.

This Article explores means to change the treatment of tax liens that have become unenforceable or that have been paid to avoid situations that are likely to create situations that, in the long-term, will create a situation that will make it more likely that a taxpayer will be more likely to remain tax noncompliant because of the tax lien. This Article begins in Part I by describing how tax liens arise and are released or withdrawn. Part II describes the history of protections afforded to taxpayers against tax liens that are erroneous or impose an undue hardship on a taxpayer. Part III discusses the effect of a NFTL on an individual’s credit report. Part IV advocates two statutory changes. First, it advocates changes to the manner in which NFTLs are issued. Specifically, NFTL issuance procedures must include a requirement of heightened review prior to issuance of a NFTL to ensure that NFTLs are issued equitably to taxpayers based on facts indicating that the filing of a NFTL will increase the likelihood and amount of tax that will be collected from the taxpayers In addition, the statutes relating to NFTLs should be changed to ensure that following payment of an unpaid tax liability on which a NFTL has been issued and upon request a withdrawal be entered. Second, changes to the Fair Credit Report Act are needed to require the removal of unpaid tax liens from a taxpayer’s credit report when the taxlien becomes unenforceable in the same time and manner as other unenforceable liens. This part discusses the systemic benefits and potential challenges to this proposed resolution. As this Article demonstrates, these changes will improve taxpayer equity, reduce unnecessary hardship on individuals who suffer temporary financial setbacks, and create a greater potential for future tax compliance, without reducing the potential for current tax collection."

• Michael Hatfield (Texas Tech), Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation:  "This Essay addresses the increasingly common social situation in which tax lawyers are confronted with tax protester arguments and similar anti-tax system comments. This Essay seeks to place these conversations in a greater context of tax policy and ethical considerations, urging tax lawyers not to walk away from the conversations but rather to engage with hopes of educating the public, improving the law, and protecting the interests of the vast majority of Americans who pay their share of the price of civilization and expect others to do the same."

• Gary Lucas, Jr. (Texas-Wesleyan), The Use of Cigarette Taxes to Discourage Smoking:  "A large number of states and the federal government have either recently enacted or are currently considering substantial cigarette tax increases. Politicians often justify these tax increases as a way to discourage smoking, particularly among children. Additionally, some economists have recently supported the paternalistic use of cigarette taxes. They argue that many people smoke because of self-control problems, and these smokers would be better off if the government encouraged them to quit via cigarette tax increases.

This article argues that policy makers should reconsider the use of cigarette taxes as a paternalistic device. Even if cigarette taxes do help certain smokers who have self-control problems, they harm many other smokers, including many low-income smokers. A large percentage of low-income individuals have continued to smoke despite high taxes. Because the poor smoke at a much higher rate than the rich, cigarette taxes are very regressive. Additionally, because adults smoke the vast majority of cigarettes, taxes are a blunt instrument for reducing adolescent smoking. The article suggests that those concerned with reducing smoking should consider less regressive alternatives to cigarette tax increases. These include aggressively enforcing youth access restrictions."