Document Type
Article
Publication Title
Tax Notes Federal
Publication Date
2025
Abstract
Linda Galler is the Max Schmertz Distinguished Professor of Law at the Maurice A. Deane School of Law at Hofstra University, and Jay A. Soled is a distinguished professor of taxation at Rutgers Business School.
In this article, Galler and Soled examine a recent legislation discussion draft that would increase penalties on return preparers who omit their identification numbers from tax returns or refund claims, and they reach different conclusions on whether Congress should criminalize those failures.
Recommended Citation
Linda Galler and Jay A. Soled,
Should PTIN Omissions Be Criminalized?, 186 TAX NOTES FED. 1831
(2025)
Available at: https://scholarlycommons.law.hofstra.edu/faculty_scholarship/1672