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    Volume 15, Issue 2 (Spring 2019)

     

    ARTICLES

     

    D.C. Circuit Upholds IRS's Voluntary Regulation of Tax Preparers — Majority Holds APA's Statutory Notice and Comment Not Required: AICPA v. IRS  

    Frank G. Colella

     

    Hiding in Plain Sight: Stealth Restatements and Their Implication for Litigation Risk

    Philip Keunho Chung & Ronnie Cohen

     

    Franchisee Independence: Still Awaiting Customer Recognition

    Robert W. Emerson

    ​

    Negotiating the Lender of Last Resort: The 1913 Federal Reserve Act as a Debate Over Credit Distribution

    Nadav Orian Peer

    ​

    ​

    STUDENT NOTES

     

    Blockchains, Securities, and Sections 11 and 12 of the Securities Act

    Richard Pan

     

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