Florida State's two-day symposium on One-Hundred Years of the Federal Income Tax concludes today with these speakers:

David Gamage (UC-Berkeley), More on Tax Salience: Operative Mechanisms and Limiting Factors:  "Will discuss possible operative mechanisms underlying observed results related to tax
salience and factors that might limit the relevance of these results for tax policy design. Will discuss possible operative mechanisms underlying observed results related to tax
salience and factors that might limit the relevance of these results for tax policy design."
Commentator:  Jeffrey H. Kahn (Florida State)

Steve R. Johnson (Florida State), Reforming Federal Tax Litigation: An Agenda: "Will review key events and trends in federal tax procedure in order to adduce the
values
—
providing efficacious remedies for taxpayers and third parties, protecting the
revenue, and promoting process efficiency
—
that should guide
policy. Will prioritize
these values and apply them to possible reforms of the system for litigating federal tax
controversies. Will consider possible creation of a national court of tax appeals, changes
to the jurisdiction of the Tax Court and the Court of Federal Claims, modification of the
TEFRA unified partnership audit/litigation rules and the collection due process rules,
clarifying tax suits based on the Administrative Procedure Act, and
abolishing
the
Flora
“full payment” prerequisite to tax refund suits."
Commentator:   Leandra Lederman (Indiana-Bloomington)