Form 1023-EZ and the Streamlined Process for the Federal Income Tax Exemption: Is the IRS Slashing Red Tape or Opening Pandora's Box, 163 U. Pa. L. Rev. Online 89 (2014). FULLTEXT
Reports, Working Papers & Training Materials
Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit (2018) (with Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark, & Dennis J. Ventry). URL
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation (2018) (with Reuven Avi -Yonah, Lily Batchelder, J. Clifton Fleming, David Gamage, Ari Glogower, Daniel Hemel, David Kamin, Mitchell Kane, Rebecca Kysar, David Miller, Darien Shanske, & Daniel Shaviro). URL
Student Notes/Comments
Sunset Provisions in the Tax Code: A Critical Evaluation and Prescriptions for the Future, 82 N.Y.U. L. Rev. 656 (2007). URL