Seems strange to have my (mostly) running blog include posts about Tax...
But, since the Houston Business and Tax Law Journal has just published my new article, "D.C. Circuit Affirms IRS Authority to Require Practitioner Tax Id Numbers & Impose a User Fee: Montrois v. United States," why not share it?
If you are interested in the topic, here is the link to the article via my SSRN Author Page.
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