Author: University of Baltimore Law Review

Announcements

CALL FOR PAPERS University of Baltimore Law Review Fall Symposium – 400 Years: Slavery and the Criminal Justice System


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In recognition of the 400 years which have passed since enslaved people were first brought to the U.S., University of Baltimore Law Review’s Fall Symposium will use the history of American enslavement as a lens to discuss slavery’s evolution and its effects on our criminal justice system.

 We invite paper proposals that fit within the overreaching topic of the symposium and explore topics related to the following questions:

  • How has slavery affected the foundations of our current day legal system, specifically focusing on the U.S. Constitution?
  • What impact did the transatlantic slave trade have on today’s African-American community?
  • What effects did the Reconstruction Period (i.e. convict-leasing, Jim Crow laws, etc.) have on today’s Criminal Justice System?
  • What criminal justice policies have been adopted that have adversely affected African-Americans (i.e. 1994 Crime Bill, etc.)?
  • What relationship, if any, does the present-day issue of mass incarceration have to the past institution of slavery?
  • What effect has mass incarceration had on the civil liberties of the African-American community today (i.e. voter suppression, employment/educational opportunities, etc.)?

We welcome proposals that consider these and related questions from a variety of substantive disciplines and perspectives. The symposium is intended to serve as a forum for scholars, practitioners, and activists to share ideas about the governing topic, focusing on connections between theory and practice to effectuate social change. The symposium will be open to the public and will feature a keynote speaker. The symposium will be held at the University of Baltimore School of Law on November 14 – November 16, 2019.

Abstracts of 250 to 500 words are due September 3, 2019.  To submit a paper proposal please complete this form: https://docs.google.com/forms/d/e/1FAIpQLScjVVCAT_748Ei7UyrW_2Oi9-LHtQXpqjzRzjRGzXtJMwZLwA/viewform?usp=sf_link.

We will notify presenters of selected papers by late September. Authors who are interested in publishing in the Law Review will be strongly considered for publication. For those authors selected for publication, final drafts of papers will be due no later than December 9, 2019. Presenters are responsible for their own travel costs; the conference will provide a discounted hotel rate as well as meals.

We hope you will join us in remembrance of the individuals who suffered from the institution of slavery through the transatlantic slave trade and to discuss the impact that slavery has had on the current state of our criminal justice system and the present-day issue of mass incarceration.  We look forward to your submissions. If you have further questions, please contact the University of Baltimore Law Review at ublawreview@ubalt.edu or ubaltlawreview400years@gmail.com.

Announcements

Selected Comments for Publication in Vol. 49


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Congratulations to the following students whose comments have been selected for publication in University of Baltimore Law Review Vol. 49:

Raquel Flynn
Non-Compete Agreement Got You Stuck In Sexual Harassment? #MeToo: An Analysis of the Correlation Between Non-Compete Agreements and Sexual Harassment.

Andrew Harvey
Climate Change & Greenhouse Gasses: Keeping Our Vehicle Emissions Standards Safe.

Shannon Hayden
Reevaluation Maryland’s Child Pornography Laws in the “Send Nudes” Era. 

Elizabeth McKelvy
The Faithless Servant Doctrine: An Employer’s Remedy For Workplace Sexual Harassment.

Bridget Mentzer
Day of Reckoning: Trump, The Emoluments Clauses, and Preventing Corruption of the Presidency. 

Rebekah Nickerson
Examining The Need For A Unified Theory Among The United States Federal Circuits in the Application of the Sentencing Enhancement of Abduction in Crimes of Robbery.

Issues to Watch

The Annual Filing Season Program: A Brief Examination of AICPA v. IRS and the Resulting Regulations on Tax Return Preparers


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*Brenton Conrad

I.  Introduction

On August 14, 2018, the United States Court of Appeals ruled in favor of the Internal Revenue Service’s (IRS) Annual Filing Season Program, which was enacted to serve as a means of combatting the growing concerns involving fraudulent tax returns.  AICPA v. IRS, No. 16-5256, 2018 U.S. App. LEXIS 22583 (D.C. Cir. Aug. 14, 2018).  This program seeks to incentivize unenrolled tax preparers (preparers not subject to any licensing requirement with the IRS) to voluntarily obtain a “Record of Completion.”   Id. at 3.  A Record of Completion grants these preparers a “limited practice right” in representing a taxpayer in the audit and tax return process and places their names on the IRS’s online directory of tax preparers.  Id. at 3, 4.  While on its face the IRS’s program may benefit taxpayers, the American Institute of CPAs (AICPA) disagrees.  Then-AICPA President Barry C. Melancon made this clear when he stated, on behalf of the association and its constituents, “[w]e believe a voluntary program would create confusion regarding the relative proficiencies of the various types of preparers.”  Isaac M. O’Bannon, AICPA Says IRS Voluntary Preparer Regulation System Doesn’t Protect Taxpayers, CPA Practice Advisor (May 21, 2014), https://www.cpapracticeadvisor.com/news/11474865/aicpa-says-irs-voluntary-preparer-regulation-system-doesnt-protect-taxpayers.  Then-chair of the AICPA Tax Executive Committee Jeffery A. Porter said that “any voluntary regime constructed would still not address the problems with unethical and fraudulent tax return prepares.”  Id. (more…)