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Are IRS Defenses Crumbling?

Congress’s frequent, numerous, and complicated changes to the tax laws make the Internal Revenue Service's...

Can Congress Forbid A State from Cutting its Taxes?

Can Congress Forbid A State from Cutting its Taxes?

Administrative Law & Regulation Practice Group and Federalism & Separation of Powers Practice Group Teleforum

On March 11, 2021, President Biden signed into law the American Rescue Plan Act (the...