At the recent ABA Tax Section Mid-Year Meeting Washington & Lee Law Professor Michelle Drumbl participated in two distinguished panels.
The first panel, hosted by the Tax Policy & Simplification Committee on Friday January 24th, was entitled “The Role of the IRS in the Administration of Social Welfare Policy”. Professor Drumbl’s remarks focused on the administration of refundable credits and their unduly punitive impact on those taxpayers who make inadvertent errors when claiming these social benefits on their tax return.
The second panel was hosted by the Pro Bono & Tax Clinics Committee on Saturday January 25th. The panel was entitled “Eliminating Errors and Penalties in Tax Return Preparation” and Professor Drumbl addressed the erroneous refund penalty as well as the potential impact of the recently decided Rand v. Commissioner case on low-income taxpayers.
Learn more about Professor Drumbl’s scholarship here.