Faculty News

Professor Caleb Smith was quoted discussing the Treasury's "green book" proposals to Congress modifying how IRC 6751 applies to tax penalties. IRC 6751 is a provision that requires "supervisory approval" before…

Professor Caleb Smith discussed the hurdles the IRS faces in recouping erroneous or duplicate economic impact payments (commonly referred to as "stimulus checks"). Prof. Smith highlights the importance of whether…

Professor Caleb Smith was published in the TaxNotes discussing how pro bono and other free legal representation can be a way to both assist individuals and bring about systemic legal change, with state tax…

Professor Caleb Smith and Mollie Wagoner, 2L, were quoted in a Bloomberg Tax article on the challenges that the Tax Clinic faces in representing low-income taxpayers. Professor Smith discussed the challenges…

Professor Caleb Smith was appointed as co-chair of the ABA Tax Section’s Pro Bono & Tax Clinics Committee for a two-year term beginning July 2020. Professor Smith was selected by his peers to serve as co-…

Professor Smith was quoted discussing emerging issues with the CARES Act's stimulus checks issued by the IRS. Professor Smith noted remaining problems for the process of issuing payments to married…

Professor Smith was quoted in a Tax Notes Today article (subscription required) about the use of “designated orders” issued by the United States Tax Court. Professor Smith detailed lessons that…