Keith Fogg, Clinical Professor of Law at Harvard Law School, has made available for download his article, “Passport Cases Part 1” published on the Procedurally Taxing blog. The article begins as follows:
We are in the process of the three times a year exercise of updating the Saltzman and Book treatise “IRS Practice and Procedure.” As we have mentioned previously, the blog started primarily because we must stay on top of procedural cases in order to update the treatise. Sometimes the blogging of cases informs the treatise and sometimes the treatise informs the blog. This post is one in which the treatise informs the blog, as there have been passport cases on which we have not blogged but some of which we are inserting in the treatise and some which were previously inserted. The cases deserve discussion in order to keep you up to date on what’s happening in this area. Because there are four cases, I will break the post into two parts.
To see the full article, click here: “Passport Cases Part 1“
Posted by Bennett Mansour, Associate Editor, Wealth Strategies Journal