Volume VII

2007 Ed.

Issue I

Evolution of the FBAR: Where We Were, Where We Are, and Why It Matters
Hale E. Sheppard

Substance Over Form? Phantom Regulations and the Internal Revenue Code
Amandeep S. Grewal

It Is Time for the Supreme Court to Voice Its Opinion on Economic Substance
Yoram Keinan

How Insolvent Multinational Businesses Should Adjust to Congress’s Creation: Chapter 15
Neil Desai

Post-9/11 Backlash Discrimination in the Workplace: Employers Beware of Potential Double Recovery
Cassandra M. Gandara

Spending on an Empty Wallet: A Critique of Tax Expenditures and the Current Fiscal Policy
Andrew Woellner

Issue II

The Policy of Regulating Deferral: A Critique in Light of Internal Revenue Code Section 409A
Steven J. Arsenault and W. R. Koprowski

To Roll or Not to Roll: An Analysis of Factors to Consider in Deciding Whether to Retain Retirement Assets in an Employer’s Qualified Plan or Whether to Roll Them to an IRA
Jose J. Valcarce

Section 10.35(b)(4)(ii) of Circular 230 is Invalid (But Just in Case it is Valid, Please Note That You Cannot Rely on this Article to Avoid the Imposition of Penalties)
Juan F. Vasquez, Jr. and Jaime Vasquez

Pasquantino v. United States: The Supreme Court’s Misstep in Prosecuting International Tax Fraud Under the Wire Fraud Statute – A Bruise and a Band-Aid
Todd Lowther

Champerty Is Still No Excuse in Texas: Why Texas Courts (and the Legislature) Should Uphold Litigation Funding Agreements
Christy B. Bushnell

The Honeymoon’s Over: States Crack Down on the Virtual World’s Tax-Free Love Affair with E-Commerce
Christina T. Le

The Golden Master and the Horror of Extraterritoriality: AT&T v. Microsoft and the Specter of Global Liability under 35 U.S.C. § 271(f)
David M. Wilson