作者：Pierce, Richard, Jr.
作者单位：George Washington University
作者：Bull, Reeve
摘要：Of the various regulatory reform efforts advocated by legal scholars and politicians in recent years, perhaps none holds greater promise than retrospective review of agency regulations, whereby agencies revisit existing rules to determine whether they remain appropriate in light of changed circumstances. The Obama Administration has embraced the principles of retrospective review, issuing three executive orders on the subject, and it has trumpeted billions of dollars in economic savings result...
作者：Davis-Nozemack, Karie; Webber, Sarah
作者单位：University System of Georgia; Georgia Institute of Technology; University System of Ohio; University of Dayton
摘要：Legal literature on whistleblower programs often assumes an agency's ability to effectively use a whistleblower tip. This Article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service's (IRS's or the Service's) performance. This Article uses Fourth Amendment jurisprudence and taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.
作者：Levin, Ronald
作者单位：Washington University (WUSTL)
