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Leandra Lederman

Faculty bibliography for Professor Lederman

Publications

Leandra Lederman

William W. Oliver Professor of Tax Law


Books

TAX CONTROVERSIES: PRACTICE AND PROCEDURE, 4th ed. (with Stephen W. Mazza). Durham, NC: Carolina Academic Press, 2018.  2019 SUPPLEMENT.

UNDERSTANDING CORPORATE TAXATION, 3rd ed. (with Michelle Kwon). New Providence, NJ: LexisNexis, 2016.

TAX CONTROVERSIES: PRACTICE AND PROCEDURE, 3rd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2009. With Teacher's Manual.

TAX CONTROVERSIES: STATUTES, REGULATIONS, AND OTHER MATERIALS, 3rd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2006.

UNDERSTANDING CORPORATE TAXATION, 2nd ed. Newark: LexisNexis, 2006.

FEDERAL TAX PRACTICE AND PROCEDURE. Newark: LexisNexis Matthew Bender, 2003. (Editor and contributing author.)

UNDERSTANDING CORPORATE TAXATION. Newark: LexisNexis, 2002.

TAX CONTROVERSIES: PRACTICE AND PROCEDURE, 2nd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2002. Supplements, 2004, 2005, 2006; 2007 Letter Update.

TAX CONTROVERSIES: STATUTES, REGULATIONS, AND OTHER MATERIALS, 2nd ed. (with Stephen W. Mazza). Newark: LexisNexis, 2002.

TAX CONTROVERSIES: PRACTICE AND PROCEDURE (with Stephen W. Mazza). Newark: LexisNexis, 2000. Supplement, 2001.

TAX PRACTICE AND PROCEDURE: SELECTED STATUTORY, REGULATORY, AND OTHER MATERIALS (with Stephen W. Mazza). Newark: LexisNexis, 2000.

Articles

Does Enforcement Reduce Voluntary Tax Compliance?, 2018 BRIGHAM YOUNG UNIVERSITY LAW REVIEW 623 (2018). [SSRN] [HeinOnline]

Increasing Transparency in the US Tax Court, LAW 360 (Dec. 4, 2018). [SSRN]

The IRS, Politics, and Income Inequality, 150 TAX NOTES 1329 (2016). [SSRN]

IRS Reform: Politics As Usual?7 COLUMBIA JOURNAL OF TAX LAW 36 (2016). [HeinOnline] [SSRN]

King v. Burwell: What Does It Portend for Chevron's Domain? (with Joseph C. Dugan), 2015 PEPPERDINE LAW REVIEW 72 (2015). [HeinOnline]  [SSRN]

When the Bough Breaks: The U.S. Tax Court's Branch Difficulties, 34 ABA SECTION OF TAXATION NEWSQUARTERLY 10 (Winter 2015). [HeinOnline] [SSRN]

Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer and Christopher Walker's The Death of Tax Court Exceptionalism, 99 MINNESOTA LAW REVIEW HEADNOTES 1 (2014). [HeinOnline] [SSRN]

(Un)Appealing Deference to the Tax Court 63 DUKE LAW JOURNAL 1835 (2014). [SSRN] [HeinOnline]

Enforcement as Substance in Tax Compliance (with Ted Sichelman), 70 WASHINGTON & LEE LAW REVIEW 1679 (2013). [SSRN] [HeinOnline]

The Fight Over "Fighting Regs" and Judicial Deference in Tax Litigation, 92 BOSTON UNIVERSITY LAW REVIEW 643 (2012). [SSRN] [HeinOnline]

The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion, 57 VILLANOVA LAW REVIEW 499 (2012). [SSRN] [HeinOnline]

What Do Courts Have to Do With it? The Judiciary’s Role in Making Tax Law, 65 NATIONAL TAX JOURNAL 899 (2012). [SSRN]. Reprinted in 2013 REVISTA FORUMUL JUDECATORILOR (Judiciary Forum Review) 62 (2013). [HeinOnline]

More Mayo Please? Temporary Regulations After Mayo Foundation v. United States (with Stephen W. Mazza), 31 ABA TAX SECTION NEWSQUARTERLY 15 (Fall 2011). [SSRN]

A Tisket, A Tasket: Basketing and Corporate Tax Shelters, 88 WASHINGTON UNIVERSITY LAW REVIEW 557 (2011). [SSRN] [HeinOnline]

Limitation by Regulation: Heads the Service Wins, Tails the Taxpayer Loses? (with Stephen W. Mazza), 30 ABA TAX SECTION NEWSQUARTERLY 7 (Fall 2010).

Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?, 78 FORDHAM LAW REVIEW 1733 (2010). [SSRN] [HeinOnline]

W(h)ither Economic Substance?, 95 IOWA LAW REVIEW 389 (2010). [SSRN] [HeinOnline]

EBay's Second Life: When Should Virtual Earnings Bear Real Taxes?, 118 YALE LAW JOURNAL, POCKET PART 136 (2009). [SSRN]

Tax Appeal: A Proposal to Make the U.S. Tax Court More Judicial, 85 WASHINGTON UNIVERSITY LAW REVIEW 1195 (2008). [SSRN] [ HeinOnline]

Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance, 60 STANFORD LAW REVIEW 695 (2007). [SSRN] [HeinOnline]

“Stranger Than Fiction”: Taxing Virtual Worlds, 82 NEW YORK UNIVERSITY LAW REVIEW 1620 (2007). [SSRN] [HeinOnline]

Is a Server Crash Reasonable Cause for Late Filing? (with Stephen W. Mazza), 26 ABA TAX SECTION NEWS QUARTERLY 12 (Summer 2007).

Do Attorneys Do Their Clients Justice?: An Empirical Study of Lawyers’ Effects on Tax Court Litigation Outcomes (with Warren B. Hrung), 41 WAKE FOREST LAW REVIEW 1235 (2006). [SSRN] [HeinOnline]

The Federal Income Tax Consequences of the Bobble Supreme Phenomenon, 9 GREEN BAG JOURNAL 2d. 423 (2006). [SSRN]

When Does the Taxpayer Have a Right to an IRS Appeal? (with Stephen W. Mazza), 25 ABA TAX SECTION NEWSQUARTERLY 14 (Spring 2006).

The New Payment vs. Deposit Landscape, 24 ABA TAX SECTION NEWSQUARTERLY 7 (Summer 2005).

The Entrepreneurship Effect: An Accidental Externality in the Federal Income Tax, 65 OHIO STATE LAW JOURNAL 1401 (2004). [SSRN] [HeinOnline]

Delinquent Returns and Credit-Elect Overpayments: A Procedural Tangle, 104 TAX NOTES 831 (2004). [SSRN]

Does the Burden of Proof Matter?, 23 ABA SECTION OF TAXATION NEWSQUARTERLY 10 (Summer 2004).

Must the Reports of Tax Court Special Trial Judges Be Disclosed?, 2004-2005 SUPREME COURT PREVIEW 131 (2004). [HeinOnline]

Transparency and Obfuscation in Tax Court Procedure, 102 TAX NOTES 1539 (2004). [SSRN]

Tax Compliance and the Reformed IRS, 51 UNIVERSITY OF KANSAS LAW REVIEW 971 (2003). [HeinOnline] [SSRN]

The Interplay Between Norms and Enforcement in Tax Compliance, 64 OHIO STATE LAW JOURNAL 1453 (2003). [SSRN] [HeinOnline]

What Has the Fifth Circuit Dunn?, 22 ABA SECTION OF TAXATION NEWSQUARTERLY 9 (Fall 2002). 

Equity and the Article I Court: Is the Tax Court’s Exercise of Equitable Powers Constitutional?, 5 FLORIDA TAX REVIEW 357 (2001) [SSRN] [HeinOnline]. Reprinted in 95 TAX NOTES 443 (2002).

Are There Procedural Deficiencies in Tax Fraud Cases?: A Reply to Professor Schoenfeld, 35 INDIANA LAW REVIEW 143 (2001). [HeinOnline] [SSRN]

Arbitrary Stat Notices in Valuation Cases or Arbitrary Ninth Circuit?, 92 TAX NOTES 231 (2001).

Deficient Statutory Notices and the Burdens of Proof: A Reply to Mr. Newton, 92 TAX NOTES 117 (2001). [SSRN]

Late Returns Claiming Refunds: Navigating the Code’s “Fantastic Labyrinth”, 89 TAX NOTES 1053 (2000). [SSRN]

Taxpayer Rights in the Lurch: A Response to Professor Johnson, 88 TAX NOTES 1041 (2000). [SSRN]

Of Taxpayer Rights, Wrongs, and a Proposed Remedy, 87 TAX NOTES 1133 (2000). [SSRN]

Precedent Lost: Why Encourage Settlement, and Why Allow Non-Party Involvement in Settlements?, 75 NOTRE DAME LAW REVIEW 221 (1999). [SSRN] [HeinOnline]

Which Cases Go to Trial?: An Empirical Study of Predictors of Failure to Settle, 49 CASE WESTERN RESERVE LAW REVIEW 315 (1999). [SSRN] [HeinOnline]

Unforeseen Consequences of the Burden of Proof Shift, 80 TAX NOTES 379 (1998).

It’s Time to Fix the “Traps for the Unwary” in the Refund Statutes, 79 TAX NOTES 1057 (1998).

Tax Court S Cases: Does the “S” Stand for Secret?, 79 TAX NOTES 257 (1998). [SSRN] Reprinted at 18 TAX PRACTICE 74 (1998).

"Civil"izing Tax Procedure: Applying General Federal Learning to Statutory Notices of Deficiency, 30 U.C. DAVIS LAW REVIEW 183 (1996). [SSRN] [HeinOnline]

The Excludability of Employment Discrimination Awards Under Code Section 104(a)(2) After Burke v. United States and Commissioner v. Schleier, 28 ARIZONA STATE LAW JOURNAL 31 (1996). [HeinOnline]

Applying the Refund Statutes to Delinquent Returns, 68 TAX NOTES 1639 (1995).

The Dilemma of Deficient Deficiency Notices, 73 TAXES 83 (1995). [HeinOnline]. Reprinted online at at 95 TAX NOTES TODAY 46-42 and on microfiche by Tax Analysts, with a print summary at 67 TAX NOTES 1078 (1995).

Redemptions Incident to Divorce, 72 TAXES 651 (1994). [HeinOnline]. Reprinted in condensed form in THE MONTHLY DIGEST OF TAX ARTICLES (May 1995). Also reprinted as Redemptions Incident to Divorce: Reconciling Section 1041 and General Tax Principles, 26 UNIVERSITY OF TOLEDO LAW REVIEW 575 (1994). [HeinOnline]

The New Rollover Rules and Twenty Percent Withholding Tax on Pension Distributions: Does Good Pension Policy Favor Their Repeal?, 7 ST. THOMAS LAW REVIEW 75 (1994). [HeinOnline]

Note, Viva Zapata!: Toward a Rational System of Forum-Selection Clause Enforcement in Diversity Cases, 66 NEW YORK UNIVERSITY LAW REVIEW 422 (1991). [HeinOnline]

Book Chapters

Surcharges and Penalties in Tax Law: United States (with Stephen W. Mazza and Steve R. Johnson) in NATIONAL REPORT FOR THE EUROPEAN ASSOCIATION OF TAX LAW PROFESSORS. Amsterdam: IBFD, 2016. [SSRN]

Tax Penalties as Instruments of Cooperative Compliance Regimes in THEMATIC REPORT FOR THE EUROPEAN ASSOCIATION OF TAX LAW PROFESSORS. Amsterdam: IBFD, 2016. [SSRN]

It’s Not Just Teaching, in CAREERS IN TAX LAW: PERSPECTIVES ON THE TAX PROFESSION AND WHAT IT HOLDS FOR YOU (John Gamino, Robb Longman & Matt Sontag, Eds.) Chicago: American Bar Association, Section of Taxation, 2009.

Problems, Previews, Participation, and Preparation in TEACHING THE LAW SCHOOL CURRICULUM (Steven Friedland and Gerald F. Hess, Eds.). Durham, NC: Carolina Academic Press, 2004.

Book Reviews

Book Review. Addressing Imperfections in the Tax System: Procedural or Substantive Reform? (with Stephen W. Mazza), Johnston, D.C., Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich--and Cheat Everyone Else, 103 MICHIGAN LAW REVIEW 1423 (2005). [SSRN] [HeinOnline]. Reprinted in condensed form in THE MONTHLY DIGEST OF TAX ARTICLES (March 2006).

Court Briefs

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner (with Susan C. Morse, et. al.). Sept. 6, 2019. [SSRN]

Supplemental Brief of Amici Curiae with Reuben Avi-Yonah, et. al. in Altera Corp. v. Commissioner, in support of Respondent-Appellant Commissioner (2018). [SSRN]

Brief of Amici Curiae with J. Richard Harvey, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in support of Respondent-Appellant Commissioner (2016). [SSRN]

Brief as Amica Curiae in support of petitioners in the consolidated U.S. Supreme Court cases of Ballard v. Commissioner and Estate of Kanter v. Commissioner (2004).

Blog Posts

Fulbright Belgium-Luxembourg's Blog -- 

A University That Doesn't Show Its Age (June 12, 2019).

The Surly Subgroup -- The Surly Subgroup is a tax blog written by tax academics. Discussion topics include tax-exempt organizations, tax procedure and administration, cross-border taxation, and taxation of individuals and business entities.

The IRS's New Tax Gap Map (Sept. 27, 2019).

IU Tax Policy Colloquium: Williamson, Filer Voter: An Experiment Testing Voter Registration at Tax Time (Mar. 4, 2019).

Zelenak: IU Tax Policy Colloquium, "The NCAA and the IRS" & Tax Sitcom Night (Feb. 18, 2019).

Happy #TaxValentines Day! (Feb. 24, 2019).

New Paper on Tax Enforcement and Corporate Malfeasance (Feb. 7, 2019).

IU Tax Policy Colloquium: Hayashi, "Countercyclical Tax Bases" (Jan. 21, 2019).

The IU Maurer Law School's 2019 Tax Policy Colloquium (Jan. 14, 2019).

Tax Evasion and the Fraud Diamond (Dec. 18, 2018).

Increased Transparency in the U.S. Tax Court: Has the Moment Arrived? (Nov. 1, 2018).

#TaxProf Gathering at #SEALS2018 (Aug. 8, 2018).

Update on Altera (Aug. 7, 2018).

Reversing the U.S. Tax Court, 9th Circuit Rules for IRS in Altera (July 24, 2018).

IU Tax Policy Colloquium: Burman, "The Rising Tide Wage Credit" (Apr. 17, 2018).

IU Tax Policy Colloquium: Satterthwaite, "Optional Taxation: Survey Evidence from Ontario Microentrepreneurs" (Mar. 29, 2018).

IU Tax Policy Colloquium: Ring, "Silos and First Movers in the Sharing Economy Debates" (Mar. 9, 2018).

Stephanie McMahon, "Tax as Part of a Broken Budget: Good Taxes Are Good Cause Enough" (Mar. 2, 2018).

IU Tax Policy Colloquium: Glogower, "Taxing Inequality" (Feb. 20, 2018).

#TaxValentines (Feb. 14, 2018).

IU Tax Policy Colloquium: Brooks, "The Case for Incrementalism in Tax Reform"  (Feb. 6, 2018).

IU Tax Policy Colloquium: Brennan & McDonald, "Debt and Equity Taxation: A Combined Economic and Legal Perspective" (Jan. 24, 2018).

The 2018 Tax Policy Colloquium at the IU Maurer Law School (Jan. 11, 2018).

Sharing Syllabi and Course Updates in the Wake of the Recent Tax Law Changes (Dec. 27, 2017).

Are Sexual Harassment Plaintiffs' Attorneys' Fees Inadvertently Disallowed by the Tax Cuts Bill? (Dec. 19, 2017).

Tomorrow's Ninth Circuit Oral Argument in Altera (Oct. 10, 2017).

The Real IRS Scandal (Oct. 5, 2017).

Analysis of the ABA Tax Section's Reduced Travel Support for Academics (Sept. 25, 2017).

Stetson Law School Seeks a Tax Professor (Aug. 18, 2017).

Looking Back at Maurer's SALT-Filled 2017 Tax Policy Colloquium (Aug. 10, 2017).

The University of Pittsburgh School of Law Seeks to Hire a Tax Professor (Aug. 9, 2017).

AALS Call for Papers by Junior Scholars (May 9, 2017).

AALS Call for Papers on the Challenges and Opportunities of Exotic Hybrids (Mar. 30, 2017).

ACTC Letter Requesting a Variance for Tax Guidance (Mar. 27, 2017).

When a Tax Strategy Benefits a Subnational Government (Mar. 13, 2017).

Death, Taxes, and a Beach Read (Mar. 9, 2017).

The Status of Judicial Anti-Abuse Doctrines If Code Section 7701(o) Were Repealed (Feb. 20, 2017).

Concluding Thoughts on the 2017 Mini-Symposium on "The Future of Tax Administration and Enforcement" (Feb. 10, 2017).

2017 Mini-Symposium on "The Future of Tax Administration and Enforcement" (Jan. 18, 2017).

Deficient Notices of Deficiency and the Remedy Question (Jan. 13, 2017).

Letter Urging the Senate to Vote on U.S. Tax Court Nominations (Nov. 10, 2016).

Tax Professor Letter Opposing Impeachment or Censure of IRS Commissioner Koskinen (Aug. 29, 2016).

"Taxman" at 50 (Aug. 5, 2016).

Don't Impeach IRS Commissioner Koskinen (July 20, 2016).

An Amicus Brief on Behalf of the Commissioner in Altera (July 15, 2016).

The New Tax Gap Map: Not Much Has Changed (May 2, 2016).

Introduction Post: Leandra Lederman (Apr. 22, 2016).

TaxProf Blog -- TaxProf Blog is a member of the Law Professor Blog Network, the nation's only network of legal blogs edited primarily by law professors.

On the PATH to a More Judicial Tax Court (with Paul Caron) (Dec. 23, 2015).

Structuring a Tax Policy Workshop Series -- Indiana-Bloomington's Experience (with Paul Caron) (May 4, 2009).

Structuring a Tax Policy Workshop Series -- Indiana (with Paul Caron) (Apr. 23, 2008).

Conglomerate Blog -- Created in 2004, the Conglomerate Blog brings together a number of academics to discuss various topics related to business, law, economics, and society.

Agenda for 112th: Sunsetting Tax Provisions (published as part of the Masters' Forum) (Nov. 5, 2010).

Leandra Lederman on Field's Check-the-Box (Aug. 4, 2008).

Thank You! (Apr. 19, 2007).

Virtual Tax Revisited (Apr. 18, 2007).

Tax Humor (Apr. 17, 2007).

Fiscal Equalization for the U.S.? (Apr. 15, 2007).

What Do We Owe Future Generations? (Apr. 13, 2007).

Administrability Matters in the Federal Income Tax (Apr. 10, 2007).

Virtual Tax, Part 2 (Apr. 7, 2007).

Virtual Tax, Part 1 (Apr. 5, 2007).