Published: 2019-01-23
Articles
Tax-Exempt Hospitals and the Community Benefit Standard: A Flawed Standard and a Way Forward
407–436
Abstract
Each year, section 501(c) (3) tax-exempt hospitals receive billions ofdollars in taxpayer subsidies. Although the Service traditionally required...
Believing in Life after Loving: IRS Regulation of Tax Preparers
437–470
AbstractNearly anyone can be a tax preparer. There is no test to pass or code of ethics to follow. With few barriers to entry, the field of tax...