Blog 3: Ninth Circuit Upholds IRS Regulation Preempting Common Law Mail-Box Rule: Baldwin v. United States

Professor Colella and I have found a publisher for our essay and it will be likely published in the next edition of the Journal of Tax Practice & Procedure. I analyzed various tax codes and regulations, getting a great introduction to tax law and applying what I’ve learning in class to real life situations. The research included reviewing the common law mail box rule, IRS Section 7502, and regulation 301.7502. Our research required a lot of reading, which was great for me because it showed me some of the background work that is required in law school and in the field.

Although I haven’t taken a tax class yet, I feel like this research has given me a great introduction to tax law and I am looking forward to learning more about IRS regulations and tax codes after this summer’s research. I also believe I’ve learned a lot when it comes to personally sending taxes and what things to look out for when writing and sending them. Additionally, this research showed me that there are so many ways to integrate law and the arts, which I was not aware of before. I was always interested in music publishing and copyright and thought that was really the only way to combine law and music, but it’s great to know that I have other options too and can even specialize in tax cases concerning entertainment companies. I am extremely excited and proud of Professor Colella’s and my work and cannot wait to read our essay out of the journal. I would like to thank him for working with me and helping me learn so much through this incredible opportunity over the last three months. Hopefully, I will be able to take his tax class and learn even more in upcoming semesters.

Blog 2: Ninth Circuit Affirms IRS’s Regulatory Curtailment of Common Law Mail-Box Run

Our paper is almost done and fully edited. I wrote the background section regarding the relevant facts of the case and analyzed the common law mailbox rule, IRS Section 7502, and the regulation to the section, 301.7502, as they applied to the case. In conducting research, there were so many IRS cases I discovered which I thought were very interesting, making it a bit challenging not to discuss these cases in my analysis, despite them being referenced in the official case documents. Being able to differentiate what to include in the relevant facts section of our paper was a bit challenging for this reason as well, but I enjoyed going back and condensing my work to get the final product.

I haven’t taken a tax class yet, so I am very happy to have learned so much about it over this summer. Professor Colella also began to take me through legal citations according to the bluebook, and I am very thankful to now be familiar with properly citing legal documents. Additionally, I am very grateful to have had the opportunity to write my own law brief, as that is something I wouldn’t have been able to try until actually going to law school. My reading and oral skills have strengthened throughout the course of our research and I feel more confident in my decision to continue my education in law school.

Blog 1: Ninth Circuit Affirms IRS’s Regulatory Curtailment of Common Law Mail-Box Run

In 2011, Howard and Karen Baldwin allegedly filed for a tax return, which the IRS never received. After filing a lawsuit in hopes to prove they should receive the return, the trial court sided with the taxpayers by referring to the common-law mailbox rule. The rule allowed the couple to use the testimonies of the two employees who had brought the tax documents to the post office as evidence they were sent on time. Once the IRS appealed and the appellate court took a look at the case, the Ninth Circuit Court of Appeals reversed the decision of the trial court using IRC §7502  and its 2011 regulation, §301.7502-1. The appellate court’s decision allowed the IRS to displace the common-law mailbox rule with their own regulations. As a result, The Baldwins have moved to file a writ of certiorari, which if granted, means the Supreme Court will try the case.  Professor Colella and I will be conducting legal research into past cases and statutes regarding the mail-box rule which will then be applied to analyze the decision of the Ninth Circuit Court of Appeals. We will be writing and hopefully publishing our paper in a tax journal to try to determine if the IRS’ codes and regulations can displace the common-law mailbox rule, which will affect future cases, as the decision may be applied to other tax code provisions, ultimately expanding the IRS’ regulatory powers.

With this research, I’m looking forward to applying my knowledge from my law classes, and gaining experience working similarly to how a real lawyer would. Aside from learning how to write a brief, analyzing two sides to an argument, and finding pros and cons to both sides, I am very excited to be working with the goal of publishing this paper for people to read and understand the significance of this case and its potential future impact. The research Professor Colella and I will be conducting is mostly qualitative and we will be looking through various regulations created by the IRS and researching previous cases that serve as precedent to determine whether the IRS should have the power to displace common-law rules.