Volume 15, Issue 2 (Spring 2019)

 

ARTICLES

 

D.C. Circuit Upholds IRS's Voluntary Regulation of Tax Preparers — Majority Holds APA's Statutory Notice and Comment Not Required: AICPA v. IRS  

Frank G. Colella

 

Hiding in Plain Sight: Stealth Restatements and Their Implication for Litigation Risk

Philip Keunho Chung & Ronnie Cohen

 

Franchisee Independence: Still Awaiting Customer Recognition

Robert W. Emerson

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Negotiating the Lender of Last Resort: The 1913 Federal Reserve Act as a Debate Over Credit Distribution

Nadav Orian Peer

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STUDENT NOTES

 

Blockchains, Securities, and Sections 11 and 12 of the Securities Act

Richard Pan