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Who isn’t paying taxes? And how should we fix that? The courts, Congress, and the IRS take different tacks.
Is This Tax Provision Unconstitutional? The D.C. Circuit’s ruling against taxation of a damages award is troubling, but that may soon be remedied. by Brian C. BernhardtWill Congress Fill the Tax Gap? Skeptics suggest that collecting that $290 billion is almost as difficult as finding gold at the end of the rainbow. by Marc Gerson and Ryan McCormickEmbassy Personnel, Pay Attention Rightly or wrongly, the IRS suspects that some of you have not paid the proper taxes, and a key deadline approaches. by Richard E. AndersenU.S. Citizens Who Don’t Know It Some individuals may be surprised to learn that they’re American citizens. And then they face the tax consequences. by Steve Trow and Charles BruceDon’t Make Coltec Problem Worse The Supreme Court has left the economic substance doctrine alone, despite its flaws. Congress should do the same. by Gregory N. Kidder

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