Issues to Watch – Page 37 – University of Baltimore Law Review

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

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

Study Showing Racial Bias in Death Penalty Sentencing Leads Washington State’s Highest Court to Rule Washington’s Death Penalty Statute Violated State’s Constitution

*Ryan W. Fish The Supreme Court of Washington recently ruled in State v. Gregory that the state’s death penalty was unconstitutional because it was imposed in “an arbitrary and racially biased manner.” State v. Gregory, 427 P.3d 621, 621 (Wash. 2018). This marks the fourth time that Washington has done so. Id. at 626. WashingtonContinue reading “Study Showing Racial Bias in Death Penalty Sentencing Leads Washington State’s Highest Court to Rule Washington’s Death Penalty Statute Violated State’s Constitution”

How Future Generations are Suing the Federal Government for a Habitable Planet

“The concept of global warming was created by and for the Chinese in order to make U.S. manufacturing non-competitive.” – Donald Trump* ** Joseph Rossi In 2015, a group of twenty-one children filed an official complaint against the United States government, then-President Barack Obama, and several governmental agencies, including the Environmental Protection Agency (EPA). JulianaContinue reading “How Future Generations are Suing the Federal Government for a Habitable Planet”

Patients Can Try Experimental Treatments Before They Are Approved by the Federal Drug Administration (FDA) . . . What Could Possibly Go Wrong?: Maryland’s Right to Try Law and the Potential for Federal Preemption.

* Alana Glover Establishing “Right to Try” legislation throughout the country has been a concept that proponents of the law have been working toward for years. What Is Right To Try?, Right To Try, http://righttotry.org/about-right-to-try/, (last visited Nov. 8, 2018). Many proponents of this legislation support the concept of creating alternative options for terminally illContinue reading “Patients Can Try Experimental Treatments Before They Are Approved by the Federal Drug Administration (FDA) . . . What Could Possibly Go Wrong?: Maryland’s Right to Try Law and the Potential for Federal Preemption.”

Educating the Next Generation: Is Education a Fundamental Right?

* Jessica Rotondo In the fall of 2018, 50.7 million children in the United States will be attending public schools. Fast Facts: Back to School Statistics, Inst. Educ. Sci.: Nat’l Ctr. for Educ. Stat., https://nces.ed.gov/fastfacts/display.asp?id=372 (last visited Nov. 8, 2018). Experiences of public school students can vary widely as a result of the amount ofContinue reading “Educating the Next Generation: Is Education a Fundamental Right?”