Paul L. Caron
Dean
Pepperdine Caruso
School of Law
The IRS has released a revised edition of Publication 1542: Per Diem Rates (for Travel Within the Continental United States) (43 pages). Note to those attending the ABA Tax Section meeting beginning Thursday: the Washington, D.C. per diem rate is $153 per night for lodging and $51 for meals and incidental expenses.
A video webcast and PowerPoint presentations are available from today’s ninth meeting of the President’s Advisory Panel on Federal Tax Reform, which focused on the avaluation of tax reform proposals and a discussion of issues associated with “return-free” filing :
Panel I: Economic Perspectives on Tax Reform
Panel II: Policy Perspectives on Tax Reform
Panel III: Issues Associated with “Return-Free” Filing
For the complete agenda, see here.
Shameless plug: I am honored to receive the 2005 Harold C. Schott Scholarship Award at the University of Cincinnati — an annual award for "outstanding research and scholarship achievement" by a member of the College of Law faculty. My Interim Dean, Donna Nagy, was kind enough to cite my work on this blog, as well as our Law Professor Blogs Network, in the press release announcing the award.
Darryll K. Jones (Pittsburgh) has published George Patton Would Hate the Consumption Tax, 107 Tax Notes 913 (May 16, 2005), also available on the Tax Analysts web site as Doc 2005-9332, 2005 TNT 94-32. The article discusses the effects of a national consumption tax on the taxation of partnerships.
The President’s Advisory Panel on Federal Tax Reform holds its ninth meeting today at the Georgetown University Law Center. Witnesses at today’s meeting will evaluate tax reform proposals and discuss issues associated with “return-free” filing :
Panel I: Economic Perspectives on Tax Reform
Panel II: Policy Perspectives on Tax Reform
Panel III: Issues Associated with “Return-Free” Filing
The meeting will be held at the Georgetown University Law Center, 600 New Jersey Avenue, N.W. Washington, DC, at 9:30 am EST. For the complete agenda, see here.
The Joint Committee on Taxation has released several documents in connection with Thursday’s scheduled review of the IRS’s strategic plans and fiscal year budget:
The Subcommittee on Taxation and IRS Oversight of the Senate Finance Committee will hold a public hearing next Monday (May 23) on Blowing the Cover on the Stealth Tax: Exposing the Individual AMT. Scheduled witnesses include:
Our Law Professor Blogs Network was featured as one of the 60 Sites in 60 Seconds at the ABA TechShow 2005.
Eric Toder (The Urban Institute) has published Changes in Tax Preparation Methods, 1993-2003, on the Tax Policy Center web site:
Few taxpayers still prepare their returns the old- fashioned way – with pencil and paper. The percentage of individual taxpayers who prepare their own returns without software dropped from 40% to 13% in the last decade, while paid preparer and software use increased. In tax year 2003, 62% of taxpayer used paid preparers and an additional 25% used tax software. Use of tax software and paid preparers is one way of reducing the compliance burden of an increasingly complex Federal income tax, but some components of burden, such as recordkeeping, will remain no matter how we prepare returns.
Washington & Lee has announced that Dorothy A. Brown will be the next Director of the Frances Lewis Law Center. (She will succeed Blake D. Morant in May 2006 when he, in turn, succeeds David Millon as Associate Dean for Academic Affairs.) Congratulations Dorothy!
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