The individual income tax is the single largest source of revenue for the United States. This important tax is imposed on the wages, salaries, investments, and other types of income that an individual or household earns. Since its founding in 1913 with the ratification of the Sixteenth Amendment, the individual income tax has been a […]
This Essay is based on my presentation to Temple University Beasley School of Law for the 2022 Frank and Rose Fogel Lecture Series. This is not intended to be a transcript of my remarks given on October 11, 2022, but instead, an opportunity to provide additional information regarding the Tax Division. I want to thank […]
On January 21, 2015, Svetlana Davydova was arrested and charged with treason under Article 275 of the Criminal Code of the Russian Federation. She was accused of divulging secret military operations that “could have been used against Russian national security.” As it happened, in April 2014, Davydova had spotted a military convoy near her home […]