Published: 2019-01-23

Tax-Exempt Hospitals and the Community Benefit Standard: A Flawed Standard and a Way Forward

Mark C. Westenberger

407–436

Abstract
Each year, section 501(c) (3) tax-exempt hospitals receive billions ofdollars in taxpayer subsidies. Although the Service traditionally required...

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Believing in Life after Loving: IRS Regulation of Tax Preparers

Alex H. Levy

437–470

Abstract

Nearly 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...

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