Keith Fogg, a Clinical Professor of Law at Harvard Law School, has made available for download his article “Additional OIC Comments Not Specifically Related to the Mason Case”, published on the Procedurally Taxing blog. The abstract is as follows:
When Bryan was writing his post, we had an exchange about OICs. Some of the comments I provided to him I might have provided in posts over the years, but I will state them here in case we have new readers or old readers with memories like mine. Most of these comments relate to the history of OIC provisions or the IRS administration of the OIC.
Wealth Strategies Journal 