Publications

What and When Can a Taxpayer Recover From a Negligent Tax Advisor

By Robert S. Fink & Caroline Rule
Journal of Taxation
March 2000 Edition

The number of malpractice suits brought by taxpayer-clients against their tax preparers and advisers multiplied during the last decade. Along with the increase in such suits has arisen a complexity of decisions on two state-law issues

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Civil Forfeiture: 8th Amendment and Value of Forfeited Property

By Amy Walsh
Money Laundering Law Report
April 1995 Edition, Vol. 5 No. 9

The U.S. Court of Appeals for the Fourth Circuit recently issued a series of rulings that consider how to determine whether a particular forfeiture violates the Excessive Fines Clause of the Eighth Amendment. 

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Omnibus Enforcement Act--Criminal Prosecutions and Penalties

"Omnibus Enforcement Act--Criminal Prosecutions and Penalties" (N.Y. Tax Service, CCH)
N.Y. Tax Service
Speakers: Contributing Author

 

 

N.Y. Tax Service (LexisNexis, 1991)

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The Yonkers Case; Separation of Powers as a Yardstick for Determining Official Immunity

"The Yonkers Case; Separation of Powers as a Yardstick for Determining Official Immunity"
Fordham Urban Law Journal

 

 

Note, "The Yonkers Case: Separation of powers as a Yardstick for Determining Official Immunity,"Fordham Urban Law Journal, Vol. XVIII, No. 2, 1989

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Defending Taxpayers Who Fail to File Income Tax Returns: A Primer

"Defending Taxpayers Who Fail to File Income Tax Returns: A Primer" (New York University Institute of Federal Taxation, 1988)
Speakers: Contributing Author, Robert Fink 

46 New York University Institute of Federal Taxation (1988)

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The Growing Epidemic of Section 7212(a) Prosecutions - Is Congress the Only Cure?

By Robert S. Fink & Caroline Rule
Journal of Taxation
June 1998 Edition

Section 7212(a) provides that anyone who "corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede" any government employee acting in an official capacity under the Code, or in any other such way obstructs or impedes, or endeavors to obstruct or impede, "the due administration" of the internal revenue laws, can on conviction be fined up to $5,000, or be imprisoned up to three years, or both. 

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You Can Protect Yourself From the I.R.S.

"You Can Protect Yourself From the I.R.S." (Fireside, 1987; Revised Ed. 1988)
Speakers: Co-Author Robert Fink, Fireside, 1987; Revised Ed. 1988

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How to Defend Yourself Against the I.R.S.

"How to Defend Yourself Against the I.R.S." (Simon & Schuster, 1985)
Speakers: Co-Author Robert Fink, 1985.

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