Ad Law Reading Room: “Internal Revenue’s External Borders,” by Shayak Sarkar
Today’s Ad Law Reading Room Entry is “Internal Revenue’s External Borders,” by Shayak Sarkar, which is forthcoming in the California Law Review. Here is the abstract: The mandate of tax agencies seems clear: to secure revenue for the government and ensure taxpayer compliance. Yet for decades, the Internal Revenue Service (IRS) has regularly facilitated violent […]