ISSUE I

It’s Time to Do Something About the Tax Gap
Richard B. Malamud and Richard O. Parry

Shareholder Oppression in Texas Close Corporations: Majority Rule (Still) Isn’t What it Used to Be
Douglas K. Moll

Regulating Immigration Through Fiscal Policy making: Reexamining Texas’ New Margin Tax
Jaime Vasquez

In Re Seagate: Federal Circuit Overrules Long-Standing Willful Infringement Precedent
Syed Ahmed

Major Record Labels and the RIAA: Dinosaurs in a Digital Age?
Patrick Fogarty

Solving Stock Option Compensation: Why Book-Tax Conformity May Not Be the Answer
Daniel L. Slaton

ISSUE II

Introduction: Tax Evasion as White Collar Fraud
Geraldine Szott Moohr

What is Wrong with Tax Evasion?
Stuart P. Green

Federal Criminal Tax Enforcement in 2009: The Role of Criminal Tax Enforcement in the Federal “Voluntary” Self-Assessment and Payment Tax System
Robert Edwin Davis and Danny S. Ashby

Tax Obstruction Crimes: Is Making the IRS’s Job Harder Enough?
John A. Townsend

Issue III

Chuck vs. Goliath: Basis of Stock Received in Demutualization of Mutual Insurance Companies
Stephen J. Olsen

Criminals Don’t Pay: Using Tax Fraud to Prohibit Organized Crime
Donald Crump

Catch Me If You Can: Relinquishing Citizenship for Taxation Purposes after the 2008 Heart Act
Yu Hang Sunny Kwong

Patent Licensing and the Emergence of a New Patent Market
Yuichi Watanabe