Professor Smith was interviewed by TaxNotes and quoted on a story about how low-income taxpayers may have been adversely affected by the IRS destroying millions of Form 1099 "Information Returns." The…
The University of Minnesota Tax Clinic, led by Prof. Caleb Smith, submitted comments to the Treasury on proposed regulations concerning tax penalties. The Tax Clinic comments specifically addressed how the…
Professor Smith was interviewed by Bloomberg Tax about recently proposed Treasury Regulations that would effect millions of taxpayers, and including many low-income taxpayers. The proposed regulations…
Prof. Smith published a joint article in TaxNotes with Dylan Bellisle, a public policy and administration researcher at the University of Chicago, on Economic Impact Payments (commonly referred to as stimulus…
The National Taxpayer Advocate's Objectives Report to Congress noted a decrease in the number of Offer in Compromise submissions to settle back tax debts. Professor Smith was quoted discussing the opportunities…
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-chair…
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 taxpayers where…
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…
