When a taxpayer contests IRS collection actions in a Collection Due Process (CDP) hearing, the hearing is officially over when the Office of Appeals issues a formal Notice
of Determination. Section 6330(d)(1) gives taxpayers 30 days from the date of that Notice to petition the Tax Court for judicial review... [...]
La première séance, du mardi 25 mars 2025, à 14h30, intitulée « A Brief Enquiry into the Ancient Constitution and Government of England (1695) : le constitutionnalisme sans
sa constitution? », sera animée par Mme Céline Roynier, Professeur à l’Université CY Cergy Paris Université. [...]
In this GLJ Shorts episode, Stefano Bertea presents his article "Searching for Law in Its Own Right: A Fresh Look at the Demarcation Problem" , which appeared as First View
in December 2024. Interview by German Law Journal editor in chief Clara Rigoni, editing by Benjamin Veit Weck. [...]
The series editors of the International Human Rights Law in Practice Series (Brill | Nijhoff) have issued a call for proposals for the publication of monographs, commentaries,
and documentary collections on any aspect falling within the remit of the series. [...]
Unter Rückgriff auf Immanuel Kants Kritik der Urteilskraft bestimmt Hannah Arendt das subjektive Urteilsvermögen als konstitutiv überindividuell und intersubjektiv: „Wenn
man urteilt, urteilt man als Mitglied einer Gemeinschaft“ (Arendt 2012 [1970], Das Urteilen, 113). [...]
In an essay crafted in 1964, “Personal Responsibility Under Dictatorship,” Hannah Arendt reflects on a set of moral issues concerning our capacity to judge.[1] The difficult
questions she raises in this essay remain pertinent in our own genocidal times unfolding in Gaza and beyond, including the very question: “Who am I to judge?” [...]
On 28 August 2024, the Falepili Union Treaty between Tuvalu and Australia entered into force. As the first climate resettlement treaty ever adopted in history, providing a
defined climate mobility pathway, this peculiar legal instrument on climate cooperation offers numerous reflections enshrined in its first four articles (e.g. [...]
Reflections on Rusha Latif’s Tahrir’s Youth: Leaders of a Leaderless Revolution (American University in Cairo Press, 2022). After more than […] The post Lessons from
Tahrir for activists and their allies appeared first on Allegra Lab. [...]
