Reagan Hanna discusses the impacts of the new IRS law requiring those making a profit of $600 or more reselling event tickets to report such as taxable income.
Ticket Scalping: Uncovering Tax Implications for Resellers
U.S. Against the World: An Analysis of How the U.S. Could React to a Global Minimum Tax
Ross Chambers discusses the U.S. government's potential policy responses to the global minimum tax proposed by the OECD in Pillar Two.
Taxagonia
In this article, Paul G. Rando discusses and responds to the tax-based criticisms that have arisen as a result of Patagonia's recent decision to reorganize as a 501(c)(4) entity.
Standing in the Trenches: Republicans’ Uphill Legal Battle Against Student Loan Cancellation
Associate Member Hailey Martin explores the issue of standing to sue as it relates to student loan forgiveness actions suggesting that although difficult to find anyone with standing as required by Article III, political and public pressure may create a riff for the court to accept standing and jurisdiction to hear a suit.
All Software is Not Created Equal
In her first article for the UCLR Blog, Associate Member Micah Kindred explains how sales tax on software in Ohio can be a complex issue for developers.
TurboTax “Free” Edition: The Convoluted History of Free Electronic Tax Filing Software
Blog Chair Emily Schmidt argues that the government should develop its own free tax filing system, after exploring a recent $141 million settlement entered into by TurboTax developer Intuit for allegedly deceptive advertising tactics.
US-China Trade War: The Authority to Levy Tariffs
"Trading Post" by Felix63 is licensed under CC BY-NC-ND 2.0. Theron Anderson, Associate Member, University of Cincinnati Law Review I. Introduction In a reaction to the economic activity between the United States and China, President Trump has exercised the presidential power to levy tariffs against the foreign rival.[1] The tariffs exercised are “taxes or duties that... Continue Reading →
Recent IRS Action Against Cryptocurrency Users May Result in Less Tax Revenue
"Currency" by Credit Score Guide is licensed under CC BY 2.0. William Malson, Associate Member, University of Cincinnati Law Review I. Background Bitcoin, the most widely known cryptocurrency, is a digitally secure store of value that exists as a shared public ledger, allowing fast and cheap transactions worldwide that never pass through a bank. During its... Continue Reading →
A Real Life Monty Brewster: Can You Spend $30 Million To Escape From the IRS?
Author: Dan Stroh, Associate Member, University of Cincinnati Law Review A current circuit split poses an imperative question: Can a hypothetical multi-millionaire, like Monty Brewster, spend his millions frivolously without fear of a tax penalty following him through bankruptcy?[1] The United States Bankruptcy Code generally allows debtors to discharge all debts arising prior to filing... Continue Reading →
College Athletes Demand Pay, But May Have Sacked Themselves
Author: Matt Huffman, Associate Member, University of Cincinnati Law Review The National Collegiate Athletic Association (NCAA) and its member schools collect hundreds of millions of dollars each year from the Football Bowl Subdivision (FBS) and Division I Basketball broadcasts and video games. The schools make a substantial amount of money from licensing players’ names, likenesses,... Continue Reading →