At the 2016 AALS Annual Meeting in New York City, Professor Matthew Green was appointed to the executive committee of the Section on Sexual Orientation and Gender Identity Issues.
Professor Mead Challenges Akron’s Anti-Panhandling Ordinance
Professor Mead has threatened a lawsuit against the City of Akron unless the City immediately repeals its anti-panhandling ordinance. Under Akron’s ordinance, individuals who are soliciting donations are required to obtain a license from the City, are banned from asking for donations after dark, and are prohibited from soliciting in various public spaces throughout the city. In a letter and supporting memorandum sent to the Mayor and City Council, available here, Professor Mead explains how these restrictions unconstitutionally discriminate against charitable solicitation and violate the First Amendment right to communicate one’s needs.
These arguments build on Professor Mead’s publication, The First Amendment Protection of Charitable Speech, which was published last year in the Ohio State Law Journal Furthermore. Professor Mead has a joint appointment with the Maxine Goodman Levin College of Urban Affairs, and is handling this matter in connection with the ACLU of Ohio.
Professor Forte Participates in Drafting of Amici Curiae Brief and in Teleforum on The War on Terror
Professor David Forte
Professor David Forte participated in drafting an Amicus Brief for Amici Curiae Constitutional Law Scholars in Support of Petitioners in the case of Little Sisters of the Poor v. Burwell before the United States Supreme Court
On January 6, 2016, Professor Forte participated, along with Andrew McCarthy, Senior Fellow, National Review Institute, in a Teleforum sponsored by The Federalist Society on “The War on Terror: What’s in a Word?”
Professor Plecnik Elected Vice President and Chair of the Finance Committee at Willoughby Hills City Council
Professor John Plecnik at Swearing In Ceremony, with CM Alumnus, Judge Mark Bartolotta of the Lake County Probate Court
On January 4, Willoughby Hills City Council voted to elect Professor John Plecnik as Vice President and Chair of the Finance Committee. More details about this position are available at Professor Plecnik’s website. Professor Plecnik was recently re-elected to his second term as councilman at the Willoughby Hills City Council. Professor Plecnik was sworn in by CM Law alumnus, Judge Mark Bartolotta of the Lake County Probate Court.
Professor Plecnik Quoted in Tax Notes Article
Professor John Plecnik
Professor John Plecnik was quoted in an article in Tax Notes, published on December 28, 2015. Professor Plecnik’s quotes are reproduced below:
Fraud, the standard for the 10-year ban, isn’t applied often — it’s a high standard with a strong definition, said John Plecnik of Cleveland State University’s Cleveland-Marshall College of Law. The issue is with the standard for reckless or intentional disregard of the rules, he said. The IRS treats that standard “like the Supreme Court treats pornography — we know it when we see it,” he said.
There are no regulations under section 32(k) defining the standard for recklessness or intentional disregard of the rules, case law is sparse, and the IRS has not issued any guidance on the point, Plecnik wrote in a 2014 Tax Notes article about the EITC ban (“Reckless Means Reckless: Understanding the EITC Ban,” Tax Notes, Feb. 24, 2014, p. 847 (Doc 2014-2409)).
“We have not essentially figured out as a tax bar how to apply 32(k) and its ban appropriately to the earned income tax credit,” Plecnik told Tax Analysts. “And to extend it to the child tax credit and the American opportunity tax credit before we’ve agreed on the definition of reckless — the standard of conduct that triggers the penalty — I think it’s irresponsible.”
Absent IRS action, the best option clinics and taxpayers have for challenging application of the bans and the definition of recklessness is in Tax Court, Plecnik said. He said he would want a clinic to file a regular case, not a small case, when making a challenge. There have been small cases on these issues, but not a regular case with all issues being raised to the court so that the judge on the case or the full court can address the really significant issue of when applying the ban is appropriate, he said.
A clinic could win a challenge based solely on legislative history of section 32(k) from 1997, Plecnik said. He said that based on that history, he believes Congress intended the same definition of reckless or intentional disregard in section 6662 to apply to section 32(k), which contains the EITC ban.
“I would be shocked if the Tax Court did not agree with the legislative history,” he said. “It’s a pretty clear-cut case.”
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Under the new law, the IRS will also have math error authority to use in reviewing returns of taxpayers who have been banned from claiming any of the three refundable credits for the length of the taxpayer’s ban, Plecnik said. While taxpayers can appeal an IRS determination to revise their return based on math error authority under section 6213, many low-income taxpayers don’t read or understand mail they get from the IRS, and so they may lose their 60-day appeal window, Plecnik said. In that case, he said, the only way they can get their money back is to sue for a refund, which requires them to pay the tax upfront. For many poorer taxpayers, that’s “functionally impossible,” he said.
“So many taxpayers are never even going to get to Tax Court, particularly because of this math error authority,” he said.
The full article is available here: Tax Notes Today, 12.28.15, Plecnik
Together in the Struggle: Hands-On Learning through Research Labs | Claire Robinson May, Amy Burchfield & Brian Cassidy |
Professor Claire May presented jointly with Amy Burchfield and Brian Cassidy at the Legal Writing Institute 1-Day Workshop at Moritz College of Law at The Ohio State University on Friday, December 11. The conference theme was Collaboration In and Out of the Legal Writing Classroom.
According to Professor May, “In this session, we discuss our use of research labs to develop our students’ 21st century legal research skills. Our teaching group – two librarians and a legal writing professor – collaborates to identify needed legal research skills and then designs exercises to hone these skills. The lab sessions require students to sometimes struggle with a learning-by-doing approach towards the goal of gaining competency with research concepts and strategies. Students receive comprehensive feedback documents and ongoing encouragement. Our goal is to teach efficient and effective research in the current online research environment, rather than a traditional source by source methodology.”
Professor Sterio’s Book Review Published by Melbourne Journal of International Law
Professor and Associate Dean Milena Sterio reviewed “Self-Determination and Secession in International Law” (edited by Christian Walter, Antje von Ungern-Sternberg and Kavus Abushov) (Oxford University Press 2014). Professor Sterio’s book review was published by Melbourne Journal of International Law, in Issue 1, Volume 16 (2015).
Professor Robertson’s Article on Drill Permits and Ohio Zoning Laws Published by Crain’s Cleveland Business
Professor Heidi Gorovitz Robertson
Heidi Gorovitz Robertson, Steven W. Percy Distinguished Professor of Law, published another article with Crain’s Cleveland Business. Professor Robertson’s article is entitled “We still don’t know if a drill permit trumps a zoning law in Ohio,” and it is available here. Professor Robertson is a regular contributor to Crain’s Cleveland Business, where her energy guest columns are published periodically.
Professor Witmer-Rich Quoted on NPR’s All Things Considered
Professor Jonathan Witmer–Rich was quoted on Wednesday, December 2, on NPR’s All Things Considered, as part of a story titled, “Answering the Tough Question of Who Polices the Police.” He noted that prosecutors seem to handle police shooting cases differently from how they approach ordinary cases, and highlighted the potential conflict of interest local prosecutors face when considering filing charges against local police. The story is available here.
Professor Sterio Participates in Happy Dog Takes on the World Discussion on UN Sustainability Goals
Professor and Associate Dean Milena Sterio spoke at a panel discussion on December 1 at The Happy Dog entitled “UN Sustainability Goals – Can 17 Initiatives Transform the World.” This event was organized by the City Club of Cleveland as part of the “Happy Dog Takes on the World” series; the event was co-sponsored by the Cleveland Council on World Affairs, WCPN 90.3/Ideastream, the Northeast Ohio Consortium for Middle East Studies, and International Partners in Mission. The other panelists included WCPN host and producer, Tony Ganzer, as moderator, Ben Fitch-Fleischmann, Assistant Professor of Economics & Environmental Studies, Oberlin College, and Amanda McCoy, Principal, Eclatant Consulting.
The event link is available here, and a podcast of the program is available at this link: https://s3.amazonaws.com/cityclub/production/pc/podcasts/CityClubPodcast12.1.15.mp3?1449073700.
CSU Law Faculty 