Tax Professors Voice Opposition to Koskinen Impeachment Attempts
Tax Professors Voice Opposition to Koskinen Impeachment Attempts
- AuthorsFleming, J. Clifton, Jr.McLaughlin, Nancy A.Shobe, GladrielHaneman, VictoriaWilson, ElaineBird-Pollan, Jennifer E.McMillan, LoriRoberts, Tracey M.Davis, Tessa R.Green, KarenDavis, Donna R.Browde, PippaGagliardi, Elaine HightowerForman, Jonathan BarryLyons, BillWatson, Camilla E.Milot, LisaChodrow, AdamScharf, ErinMaine, Jeffrey A.Kornhauser, Marjorie E.Hackney, PhilipOrdower, HenryRyan, KerryKwon, Michelle M.Leatherman, Don A.Pollard, Randle B.Wright, DelLarson, JoniLederman, LeandraHerzig, DavidMayer, Lloyd HitoshiLipman, Francine J.Camp, Bryan T.Peroni, Robert J.Johnson, Calvin H.Cochran, Mark WrightMcGovern, Bruce A.Morse, Susan C.Asofsky, Paul H.Hedge, TerriSchmalbeck, RichardZelenak, LawrenceBrown, FredAvi-Yonah, Reuven S.Beale, Linda M.Hasen, DavidAbreu, Alice G.Shakow, DavidShuldiner, ReedFogg, KeithStein, NormanBook, Leslie M.Maule, James EdwardMonroe, AndreaHunter McMahon, StephanieDessin, Carolyn L.Hoffer, StephanieGeier, Deborah A.Dodge, Joseph M.Luke, CharleneMarty-Nelson, Elena MariaMcMahon, Martin J., Jr.Jones, Carolyn C.Begleiter, Martin D.Yin, GeorgeHeen, Mary L.Hayashi, AndrewWhite, Thomas R., IIIAllie, Christine D.Tahk, SusannahRobinson, ToniMann, Roberta F.Bogdanski, John A.Cain, PatriciaBankman, JosephWinchester, RichardLang, Michael B.Seto, Theodore P.Aprill, Ellen P.Kleinbard, Edward D.Pratt, Katherine T.Doti, Frank J.Wolk, BruceBarry, JordanField, Heather M.Appel, Alan I.Thomas, AnnBorden, Bradley T.Hirshfeld, MichaelSchenk, DeborahShaviro, DanielZonana, VictorPratt, DavidKysar, Rebecca M.Galler, LindaConway, MeredithMadoff, Ray D.Fray, JulianAult, Hugh J.Feld, Alan L.Shay, Stephen E.Sims, TheodoreKaye, TracyBlum, CynthiaHolderness, Hayes R.Columbo, JohnRoin, JulieCauble, EmilyBrody, EvelynWeisbach, DavidHemel, Daniel J.Willbanks, StephanieMurphy, AnnLeff, BenjaminPearlman, Ronald A.Brown, KarenAbramowitz, NancyBuchanan, Neil H.Colinvaux, RogerGalle, BrianCohen, Stephen B.
- Institutional AuthorsBrigham Young University J. Reuben Clark Law SchoolUniversity of Utah S.J. Quinney College of LawConcordia University School of LawUniversity of West Virginia College of LawUniversity of KentuckyWashburn University School of LawCumberland School of LawUniversity of South Carolina School of LawUniversity of Mississippi School of LawUniversity of Montana School of LawUniversity of Oklahoma College of LawUniversity of Nebraska-Lincoln College of LawUniversity of Georgia School of LawArizona State University Sandra Day O'Connor College of LawUniversity of Maine School of LawTulane University Law SchoolLouisiana State University Law CenterSt. Louis University School of LawUniversity of TennesseeUniversity of Indiana Maurer School of LawValparaiso University School of LawIndiana Institute of Technology Law SchoolUniversity of IndianaNotre Dame Law SchoolUniversity of Nevada William S. Boyd School of LawTexas Tech University School of LawUniversity of Texas School of LawSt. Mary's University School of LawUniversity of Houston Law CenterTexas A&M University School of LawDuke University School of LawUniversity of Baltimore School of LawUniversity of Michigan Law SchoolWayne State University Law SchoolUniversity of Colorado Law SchoolTemple University Beasley School of LawUniversity of Pennsylvania Law SchoolVillanova University School of LawDrexel University Thomas R. Kline School of LawUniversity of Cincinnati College of LawUniversity of Akron School of LawOhio State University Michael E. Moritz College of LawCleveland-Marshall College of LawFlorida State University College of LawUniversity of Florida Fredric G. Levin College of LawNova Southeastern University Shepard Broad Law CenterUniversity of Iowa College of LawDrake University Law SchoolUniversity of Virginia School of LawUniversity of Richmond School of LawWidener University Delaware School of LawUniversity of Wisconsin-MadisonQuinnipiac University School of LawUniversity of Oregon School of LawLewis & Clark Law SchoolSanta Clara University School of LawStanford Law SchoolThomas Jefferson School of LawChapman University School of LawLoyola Law SchoolUniversity of Southern CaliforniaUniversity of California, DavisUniversity of San Diego School of LawUniversity of California Hastings College of the LawNew York Law SchoolBrooklyn Law SchoolCornell Law SchoolNew York University School of LawAlbany Law SchoolHofstra University Maurice A. Deane School of LawSuffolk University Law SchoolBoston College Law SchoolNortheastern University School of LawBoston University School of LawHarvard Law SchoolSeton Hall University School of LawRutgers University School of LawUniversity of Illinois College of LawUniversity of Chicago Law SchoolDePaul University College of LawChicago-Kent College of LawVermont Law SchoolGonzaga University School of LawAmerican University Washington College of LawGeorgetown University Law CenterGeorge Washington University Law SchoolCatholic University of America Columbus School of Law
- Cross-Reference
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-17408
- Tax Analysts Electronic Citation2016 TNT 168-12
- Magazine CitationThe Exempt Organization Tax Review, Oct. 1, 2016, p. 30378 Exempt Org. Tax Rev. 303 (Oct. 1, 2016)
August 28, 2016
The Honorable Paul Ryan
Speaker of the House of Representatives
U.S. House of Representatives
Washington, DC 20515
The Honorable Kevin Brady
Chairman
Committee on Ways and Means
U.S. House of Representatives
Washington, DC 20515
The Honorable Nancy Pelosi
Democratic Leader
U.S. House of Representatives
Washington, DC 20515
The Honorable Sander Levin
Ranking Member
Committee on Ways and Means
U.S. House of Representatives
Washington, DC 20515
Dear Leaders of Congress:
We the undersigned 123 tax law professors teach in law schools across America. We teach tax law and respect for the process of law in Utah, Montana, Texas, Georgia, Louisiana, Nevada, Florida, Pennsylvania and Ohio as well as in Massachusetts and Washington, D.C. and places in between.
We urge you to oppose any resolution to impeach or censure John Koskinen, the Commissioner of Internal Revenue.
We teach our students how to represent clients in positions adverse to the Internal Revenue Service, but we also teach our students respect for the law and for the IRS. The IRS carries out a vitally important mission for our country. Respect for the IRS fosters the voluntary compliance that is essential for our revenue system to work.
Impeachment or censure will harm the country by weakening our revenue system. Impeachment or censure would disrupt the functioning of the IRS -- which has had four Commissioners in as many years -- leading to increased tax evasion, reduced revenue collection, and a higher national debt. Impeachment or censure would also set a dangerous precedent and deter talented people from working to improve the country's struggling revenue system.
We also fear that targeting Commissioner Koskinen will distract the Congress from the vital work of enacting meaningful tax reform. Academics, practitioners, and businesses agree that we must revise our revenue system to rationalize and simplify the rules, and to minimize the collateral costs of raising the necessary revenue.
We believe that nothing that has been reported provides any basis for impeachment or censure. Commissioner Koskinen was called out of retirement when the IRS needed help, and responded for the simple reason that it was the time for all good citizens to come to the aid of their country.
We respectfully request that the House reject misguided efforts to impeach or censure Commissioner Koskinen, and focus instead on enacting meaningful reforms to our revenue system.
______________________________________________________________________________
1 Utah
Professor Clifton Fleming J. Rueben Clark Law School, BYU
2 Utah
Professor Nancy A. McLaughlin Univ. of Utah SJ Quinney College
of Law
3 Utah
Assistant Professor
Gladriel Shobe J. Reuben Clark Law School, BYU
4 Idaho
Professor Victoria Haneman Concordia Univ. School of Law
5 West Virginia
Professor Elaine Wilson Univ. of West Virginia Law School
6 Kentucky
Professor Jennifer Bird-Pollan Univ. of Kentucky
7 Kansas
Professor Lori McMillan Washburn Law School
8 Alabama
Professor Tracey M. Roberts Cumberland School of Law
9 South Carolina
Assistant Professor Tessa Davis Univ. of South Carolina School of Law
10 Mississippi
Professor Karen Green Univ. of Mississippi School of Law
11 Mississippi
Associate Professor
Donna R. Davis Univ. of Mississippi School of Law
12 Montana
Associate Professor Pippa Browde Univ. of Montana School of Law
13 Montana
Professor Elaine Gagliardi Univ. of Montana School of Law
14 Oklahoma
Professor Jonathan Forman Univ. of Oklahoma Law School
15 Nebraska
Professor Emeritus Bill Lyons Univ. of Nebraska Law School
16 Georgia
Professor Camilla E Watson Univ. of Georgia Law School
17 Georgia
Associate Professor Lisa Milot Univ. of Georgia Law School
18 Arizona
Professor Adam Chodrow Arizona State Univ. College of Law
19 Arizona
Associate Professor Erin Scharf Arizona State Univ. College of Law
20 Maine
Jeffrey A. Maine Univ. of Maine School of Law
21 Louisiana
Professor Marjorie Kornhauser Tulane Law School
22 Louisiana
Professor Philip Hackney LSU Law Center
23 Missouri
Professor Henry Ordower St. Louis Univ. School of Law
24 Missouri
Professor Kerry Ryan St. Louis Univ. School of Law
25 Tennessee
Professor Michelle M. Kwon Univ. of Tennessee
26 Tennessee
Professor Don Leatherman Univ. of Tennessee
27 Indiana
Professor Randle B. Pollard Univ. of Indiana Law School
28 Indiana
Professor Del Wright Valparaiso Univ. Law
29 Indiana
Professor Joni Larson Indiana Tech Law School
30 Indiana
Professor Leandra Lederman Univ. of Indiana
31 Indiana
Professor David Herzig Valparaiso Law School
32 Indiana
Professor Lloyd Mayer Notre Dame Law School
33 Nevada
Professor Francine Lipman Univ. of Nevada Law School
34 Texas
Professor Bryan Camp Texas Tech Law School
35 Texas
Professor Robert Peroni Univ. of Texas Law School
36 Texas
Professor Calvin Johnson Univ. of Texas Law School
37 Texas
Professor Mark Cochran St. Mary's Law School
38 Texas
Professor Bruce McGovern Houston Law School
39 Texas
Assistant Professor Susan Morse Univ. of Texas Law School
40 Texas
Professor Paul Asofsky Univ. of Houston Law School
41 Texas
Professor Terri Hedge Texas A&M Law School
42 North Carolina
Professor Richard Schmalbeck Duke Law School
43 North Carolina
Professor Lawrence Zelenak Duke Law School
44 Maryland
Professor Fred Brown Univ. of Baltimore Law School
45 Michigan
Professor Reuven Avi-Yonah Univ. of Michigan School of Law
46 Michigan
Professor Linda M. Beale Wayne State School of Law
47 Colorado
Professor David Hasen Univ. of Colorado Law School
48 Pennsylvania
Professor Alice G. Abreu Temple Law School
49 Pennsylvania
Professor David Shakow Pennsylvania Law School
50 Pennsylvania
Professor Reed Shuldiner Pennsylvania Law School
51 Pennsylvania
Professor Keith Fogg Villanova Law School
52 Pennsylvania
Professor Norman Stein Drexel Law School
53 Pennsylvania
Professor Leslie Book Villanova Law School
54 Pennsylvania
Professor Jim Maule Villanova Law School
55 Pennsylvania
Professor Andrea Monroe Temple Law School
56 Ohio
Professor Stephanie
Hunter McMahon Univer of Cincinnati College of Law
57 Ohio
Professor Carolyn L. Dessin, Univ. of Akron Law School
58 Ohio
Professor Stephanie Hoffer Ohio State Law School
59 Ohio
Professor Deborah A. Geier Cleveland-Marshall College of Law
60 Florida
Professor Emeritus Joseph Dodge Florida State College of Law
61 Florida
Professor Charlene Luke Univ. of Florida Levin College
of Law
62 Florida
Professor Elena Maria NSU Nova Law School
Marty-Nelson
63 Florida
Professor Martin J McMahon Univ. of Florida Levin College of Law
64 Iowa
Professor Carolyn C. Jones Univ. of Iowa College of Law
65 Iowa
Professor Emeritus
Marin Begleiter Drake Univ. Law School
66 Iowa
Professor Carolyn Jones Univ. of Iowa Law School
67 Iowa
Professor George Yin Univ. of Virginia Law School
67 Virgina
Professor Mary Heen Univ. of Richmond School of Law
68 Virgina
Professor Andrew Hayashi Univ. of Virginia Law School
69 Virginia
Professor Thomas R. White III Univ. of Virginia Law School
70 Delaware
Professor Christine D. Allie Delaware Law School
71 Wisconsin
Professor Susannah Tahk Univ. of Wisconsin
72 Connecticut
Emerita Professor Toni Robinson Quinnipac Univ. Law School
73 Oregon
Professor Roberta F. Mann Univ. of Oregon School of Law
74 Oregon
Professor Jack Bogdanski Lewis & Clark Law School
75 California
Professor Patricia Cain Santa Clara Univ. Law School
76 California
Professor Joseph Bankman Stanford School of Law
77 California
Professor Richard Winchester Thomas Jefferson School of Law
78 California
Professor Michael B. Lang Chapman Univ. School of Law
79 California
Professor Theodore P. Seto Loyola Law School -- Los Angeles
80 California
Professor Ellen Aprill Loyola Law School -- Los Angeles
81 California
Professor Edward Kleinbard Univ. of Southern California
82 California
Professor Katherine Pratt Loyola Law School -- Los Angeles
83 California
Professor Frank J. Doti Chapman Univ. School of Law
84 California
Professor Bruce Wolk Univ. of California, Davis
85 California
Professor Jordan Barry San Diego Law School
86 California
Professor Heather M. Field Univ. of California Hastings
87 New York
Professor Alan Appel New York Law School
88 New York
Professor Ann Thomas New York Law School
89 New York
Professor Brad Borden Brooklyn Law School
90 New York
Visiting Professor
Michael Hirshfeld Cornell Law School
91 New York
Professor Deborah Schenk NYU Law School
92 New York
Professor Daniel Shaviro NYU Law School
93 New York
Professor Victor Zonana NYU Law School
94 New York
Professor David Pratt Albany Law School
95 New York
Professor Rebecca Kysar Brooklyn Law School
96 New York
Professor Linda Galler Hofstra Univ. Law School
97 Maryland
Professor Fred Brown Univ. of Baltimore School of Law
98 Massachusetts
Professor Meredith Conway Suffolk Law School
99 Massachusetts
Professor Ray Madoff Boston College Law School
100 Massachusetts
Assistant Professor Julian Fray Northeastern Univ. School of Law
101 Massachusetts
Professor Emeritus Hugh Ault Boston College Law School
102 Massachusetts
Professor Alan Feld Boston Univ. Law School
103 Massachusetts
Senior Lecturer Stephen E. Shay Harvard Law School
104 Massachusetts
Professor Theodore Sims Boston Univ. Law School
105 New Jersey
Professor Tracy Kaye Seton Hall Univ. School of Law
106 New Jersey
Professor Cynthia Blum Rutgers Law School
107 Illinois
Assistant Professor
Hayes Holderness Univ. of Illinois Law School
108 Illinois
Professor Emeritus John Columbo Univ. of Illinois Law School
109 Illinois
Professor Julie Roin Univ. of Chicago Law School
110 Illinois
Professor Emily Cauble DePaul Law School
111 Illinois
Professor Evelyn Brody Chicago-Kent College of Law
112 Illinois
Professor David Weisbach Univ. of Chicago Law School
113 Illinois
Assistant Professor Daniel Hemel Univ. of Chicago Law School
114 Vermont
Professor Stephanie Willbanks Vermont Law School
115 Washington
Professor Ann Murphy Gonzaga Law School
116 DC
Professor Ben Leff American Univ. College of Law
117 DC
Emeritus Professor
Ronald A. Pearlman Georgetown Univ. Law Center
118 DC
Profesor Karen Brown George Washington Law School
119 DC
Professsor Nancy Abramowitz American Univ. College of Law
120 DC
Professor Neal Buchanan George Washington Law School
121 DC
Professor Roger Colinvaux Catholic Univ. Law School
122 DC
Professor Brian Galle Georgetown Univ. Law Center
123 DC
Professor Stephen Cohen Georgetown Law School
- AuthorsFleming, J. Clifton, Jr.McLaughlin, Nancy A.Shobe, GladrielHaneman, VictoriaWilson, ElaineBird-Pollan, Jennifer E.McMillan, LoriRoberts, Tracey M.Davis, Tessa R.Green, KarenDavis, Donna R.Browde, PippaGagliardi, Elaine HightowerForman, Jonathan BarryLyons, BillWatson, Camilla E.Milot, LisaChodrow, AdamScharf, ErinMaine, Jeffrey A.Kornhauser, Marjorie E.Hackney, PhilipOrdower, HenryRyan, KerryKwon, Michelle M.Leatherman, Don A.Pollard, Randle B.Wright, DelLarson, JoniLederman, LeandraHerzig, DavidMayer, Lloyd HitoshiLipman, Francine J.Camp, Bryan T.Peroni, Robert J.Johnson, Calvin H.Cochran, Mark WrightMcGovern, Bruce A.Morse, Susan C.Asofsky, Paul H.Hedge, TerriSchmalbeck, RichardZelenak, LawrenceBrown, FredAvi-Yonah, Reuven S.Beale, Linda M.Hasen, DavidAbreu, Alice G.Shakow, DavidShuldiner, ReedFogg, KeithStein, NormanBook, Leslie M.Maule, James EdwardMonroe, AndreaHunter McMahon, StephanieDessin, Carolyn L.Hoffer, StephanieGeier, Deborah A.Dodge, Joseph M.Luke, CharleneMarty-Nelson, Elena MariaMcMahon, Martin J., Jr.Jones, Carolyn C.Begleiter, Martin D.Yin, GeorgeHeen, Mary L.Hayashi, AndrewWhite, Thomas R., IIIAllie, Christine D.Tahk, SusannahRobinson, ToniMann, Roberta F.Bogdanski, John A.Cain, PatriciaBankman, JosephWinchester, RichardLang, Michael B.Seto, Theodore P.Aprill, Ellen P.Kleinbard, Edward D.Pratt, Katherine T.Doti, Frank J.Wolk, BruceBarry, JordanField, Heather M.Appel, Alan I.Thomas, AnnBorden, Bradley T.Hirshfeld, MichaelSchenk, DeborahShaviro, DanielZonana, VictorPratt, DavidKysar, Rebecca M.Galler, LindaConway, MeredithMadoff, Ray D.Fray, JulianAult, Hugh J.Feld, Alan L.Shay, Stephen E.Sims, TheodoreKaye, TracyBlum, CynthiaHolderness, Hayes R.Columbo, JohnRoin, JulieCauble, EmilyBrody, EvelynWeisbach, DavidHemel, Daniel J.Willbanks, StephanieMurphy, AnnLeff, BenjaminPearlman, Ronald A.Brown, KarenAbramowitz, NancyBuchanan, Neil H.Colinvaux, RogerGalle, BrianCohen, Stephen B.
- Institutional AuthorsBrigham Young University J. Reuben Clark Law SchoolUniversity of Utah S.J. Quinney College of LawConcordia University School of LawUniversity of West Virginia College of LawUniversity of KentuckyWashburn University School of LawCumberland School of LawUniversity of South Carolina School of LawUniversity of Mississippi School of LawUniversity of Montana School of LawUniversity of Oklahoma College of LawUniversity of Nebraska-Lincoln College of LawUniversity of Georgia School of LawArizona State University Sandra Day O'Connor College of LawUniversity of Maine School of LawTulane University Law SchoolLouisiana State University Law CenterSt. Louis University School of LawUniversity of TennesseeUniversity of Indiana Maurer School of LawValparaiso University School of LawIndiana Institute of Technology Law SchoolUniversity of IndianaNotre Dame Law SchoolUniversity of Nevada William S. Boyd School of LawTexas Tech University School of LawUniversity of Texas School of LawSt. Mary's University School of LawUniversity of Houston Law CenterTexas A&M University School of LawDuke University School of LawUniversity of Baltimore School of LawUniversity of Michigan Law SchoolWayne State University Law SchoolUniversity of Colorado Law SchoolTemple University Beasley School of LawUniversity of Pennsylvania Law SchoolVillanova University School of LawDrexel University Thomas R. Kline School of LawUniversity of Cincinnati College of LawUniversity of Akron School of LawOhio State University Michael E. Moritz College of LawCleveland-Marshall College of LawFlorida State University College of LawUniversity of Florida Fredric G. Levin College of LawNova Southeastern University Shepard Broad Law CenterUniversity of Iowa College of LawDrake University Law SchoolUniversity of Virginia School of LawUniversity of Richmond School of LawWidener University Delaware School of LawUniversity of Wisconsin-MadisonQuinnipiac University School of LawUniversity of Oregon School of LawLewis & Clark Law SchoolSanta Clara University School of LawStanford Law SchoolThomas Jefferson School of LawChapman University School of LawLoyola Law SchoolUniversity of Southern CaliforniaUniversity of California, DavisUniversity of San Diego School of LawUniversity of California Hastings College of the LawNew York Law SchoolBrooklyn Law SchoolCornell Law SchoolNew York University School of LawAlbany Law SchoolHofstra University Maurice A. Deane School of LawSuffolk University Law SchoolBoston College Law SchoolNortheastern University School of LawBoston University School of LawHarvard Law SchoolSeton Hall University School of LawRutgers University School of LawUniversity of Illinois College of LawUniversity of Chicago Law SchoolDePaul University College of LawChicago-Kent College of LawVermont Law SchoolGonzaga University School of LawAmerican University Washington College of LawGeorgetown University Law CenterGeorge Washington University Law SchoolCatholic University of America Columbus School of Law
- Cross-Reference
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-17408
- Tax Analysts Electronic Citation2016 TNT 168-12
- Magazine CitationThe Exempt Organization Tax Review, Oct. 1, 2016, p. 30378 Exempt Org. Tax Rev. 303 (Oct. 1, 2016)