New Law Review Article on Tax Protesters

[Cpt Banjo]

Here's a recent article on TP's and their arguments, The Futility of Tax Protester Arguments, 36 Thomas Jefferson Law Review 253 (2014):

http://papers.ssrn.com/sol3/papers.cfm? ... wnload=yes

The article's rogues gallery features Vivien Kellums, Irwin Schiff, Bill Benson, and Larken Rose. Dan Evans is referenced in footnote 15.

[The Observer]

Maybe some education will help solve this problem.

I applaud his ability to hope, but he seems to be somewhat of an ingenue to think that education is going to work on people who insist on ruining their lives. I know they have the right and freedom to do so, but it is readily apparent that they abuse that right.

[Famspear]

It's great to see another law review article on the subject!

[Cpt Banjo]

It's great to see another law review article on the subject!

Yeah, but did you notice the very suspicious reference to a certain "Larry Williams" at footnote 23? Have you been hiding something?

[Famspear]

The author, Allen D. Madison, is an Assistant Professor at the University of South Dakota School of Law. This is from his web page on the law school web site:

Professor Allen D. Madison joined the University of South Dakota law faculty in 2012. Prior to joining USD, Professor Madison held teaching positions at Georgetown University, at University of Wyoming, at University of Idaho, and in the Anglo-American Law Program at the University of Navarra in Pamplona, Spain. Before academia, Professor Madison practiced law with a focus on taxation for ten years. After clerking at the U.S. Tax Court, he represented large manufacturing clients for the tax group of Fenwick & West and later served in the IRS Office of Chief Counsel National Office. He also worked in-house at Dow Chemical as an attorney on tax matters.

His Juris Doctor degree is from Hofstra University, and he has an LL.M. degree in Taxation and Securities Regulation from Georgetown University Law Center, among other degrees.

[Famspear]

It's great to see another law review article on the subject!

Yeah, but did you notice the very suspicious reference to a certain "Larry Williams" at footnote 23? Have you been hiding something?

I know! I saw that. Actually, I recently bought the book (Confessions of a Radical Tax Protester) by Larry R. Williams. There is also a Wikipedia article about him.

For those who don't know, Larry R. Williams got involved in the tax protester nonsense and ended up with some federal criminal tax convictions. He was able to avoid some serious jail time; as I recall, he got some charges dropped and pleaded guilty to three counts of willful failure to file.

[LPC]

Dan Evans is referenced in footnote 15.

There were 14 footnotes ahead of me?

Damn.

But still:

We're number 15! We're number 15! We're number 15!

[The Observer]

e number 15! We're number 15! We're number 15!

Another way to look at it is to consider the fact that those 15 footnotes were over the first two pages of the actual written material - so you were mentioned waaayyy up front.

[The Observer]

My other critique of Madison's law review article is that he gives the impression that somehow there was no other notable tax protest activity after Kellems in the 40's and before Schiff's arrival in the mid 70's. I know that can't be right since we had Arthur Porth in the '50's (whose case Madison footnotes 3 times) and a slew of activity in the 60's (including George Swallow) and Lamb and Daly who were concurrent with Schiff during the mid 70's,

I do acknowledge that the history of the movement is not as important as to the primary intent of the article in debunking and demystifying the arguments of TPs.

[Randall]

Professor Allen D. Madison joined the University of South Dakota law faculty in 2012. Prior to joining USD, Professor Madison held teaching positions at Georgetown University, at University of Wyoming, at University of Idaho, and in the Anglo-American Law Program at the University of Navarra in Pamplona, Spain. Before academia, Professor Madison practiced law with a focus on taxation for ten years. After clerking at the U.S. Tax Court, he represented large manufacturing clients for the tax group of Fenwick & West and later served in the IRS Office of Chief Counsel National Office. He also worked in-house at Dow Chemical as an attorney on tax matters.

Which provides him with special insight into TPs. He recognizes bullsh*t.

[fortinbras]

It appears that this article is not yet published, notwithstanding the page numbers.

[amadison]

The article has been published by the Thomas Jefferson Law Review. It is not clear why it has not shown up on Lexis and Westlaw yet.

It appears that this article is not yet published, notwithstanding the page numbers.

[amadison]

The article discussed tax protesters who had published books or other materials so that the arguments in those materials could be addressed rather than merely the arguments that tax protesters made in court.

My other critique of Madison's law review article is that he gives the impression that somehow there was no other notable tax protest activity after Kellems in the 40's and before Schiff's arrival in the mid 70's. I know that can't be right since we had Arthur Porth in the '50's (whose case Madison footnotes 3 times) and a slew of activity in the 60's (including George Swallow) and Lamb and Daly who were concurrent with Schiff during the mid 70's,

I do acknowledge that the history of the movement is not as important as to the primary intent of the article in debunking and demystifying the arguments of TPs.

[Famspear]

Welcome to Quatloos, amadison!