JOSHUA D. BLANK Professor of Law Faculty Director of Strategic Initiatives University of California, Irvine School of Law 401 E
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JOSHUA D. BLANK Professor of Law Faculty Director of Strategic Initiatives University of California, Irvine School of Law 401 E. Peltason Dr., 4800-Q • Irvine, CA 92697-8000 (949) 824-4807 • [email protected] • SSRN ACADEMIC POSITIONS UNIVERSITY OF CALIFORNIA, IRVINE SCHOOL OF LAW, Irvine, CA Professor of Law July 2018 – Present Faculty Director of Strategic Initiatives July 2019 – Present Honors: Teacher of the Year Award, Association of American Law Schools, 2020 NEW YORK UNIVERSITY SCHOOL OF LAW, New York, NY Vice Dean for Technology-Enhanced Education September 2016 – June 2018 Faculty Director of the Graduate Tax Program January 2010 – June 2018 Professor of Tax Law September 2012 – June 2018 Associate Professor of the Practice of Tax Law January 2010 – August 2012 Acting Assistant Professor of Tax Law August 2006 – July 2008 Adjunct Professor of Law July 2018 – Present Honors: Legal Teaching Award, NYU School of Law Alumni Association, 2017 Podell Distinguished Teaching Award, 2014 RUTGERS SCHOOL OF LAW - NEWARK, Newark, NJ Assistant Professor of Law September 2008 – December 2009 Honors: 2009 Student Bar Association Professor of the Year Nominee HEBREW UNIVERSITY, FACULTY OF LAW, Jerusalem, Israel Visiting Professor of Law December 2017 – January 2018 BOCCONI UNIVERSITY SCHOOL OF LAW, Milan, Italy Visiting Professor May 2014 RADZYNER SCHOOL OF LAW, IDC HERZLIYA, Herzliya, Israel Visiting Professor December 2013 – January 2014 OFFICE OF CHIEF COUNSEL, INTERNAL REVENUE SERVICE, Washington, DC Visiting Professor Summer 2009, Summer 2011 SCHOLARLY INTERESTS Tax Administration and Compliance; Taxpayer Privacy and Tax Transparency; Taxation of Business Entities Curriculum Vitae of Joshua D. Blank (September 2021), Page 2 of 19 PUBLICATIONS Books CORPORATE TAXATION: EXAMPLES & EXPLANATIONS (with Cheryl D. Block and Ari Glogower, Wolters Kluwer, 5th ed. (forthcoming, 2021) THE INCOME TAX MAP: A BIRD’S-EYE VIEW OF FEDERAL INCOME TAXATION FOR LAW STUDENTS (with Shari Motro, West Academic, 17th ed., 2019; 18th ed., 2020; 19th ed., 2021) Articles The Inequity of Informal Guidance (with Leigh Osofsky), 75 VAND. L. REV. __ (forthcoming, 2022) reviewed on TaxProf Blog by Sloan Speck (University of Colorado), Sept. 3, 2021 The Trouble with Targeting Tax Shelters (with Ari Glogower), 74 ADMIN. L. REV. __ (forthcoming, 2022) Presidential Tax Transparency, 40 YALE L. & POL’Y REV. __ (forthcoming, 2021) reviewed in Tax Notes by Joseph J. Thorndike (Tax Notes), May 10, 2021 Progressive Tax Procedure (with Ari Glogower), 96 N.Y.U. L. REV. 668 (2021) cited by U.S. Department of Treasury in The American Families Plan Tax Compliance Agenda (May 20, 2021) Automated Legal Guidance (with Leigh Osofsky), 106 CORNELL L. REV. 179 (2020) reviewed on JOTWELL by Kristin Hickman (University of Minnesota), Apr. 20, 2021; reviewed on Procedurally Taxing by Samantha Galvin (July 6, 2021) Legal Calculators and the Tax System (with Leigh Osofsky), 16 OHIO ST. TECH. L.J. 73 (2020) (symposium contribution) reviewed on TaxProf Blog by Michelle Layser (University of Illinois), Jul. 12, 2019 The Timing of Tax Transparency, 90 S. CAL. L. REV. 449 (2017) Simplexity: Plain Language and the Tax Law, 66 EMORY L.J. 189 (2017) (with Leigh Osofsky) response by Lawrence Zelenak (Duke University School of Law), EMORY L.J. ONLINE (2017); recommendations adopted by Administrative Conference of the United States, ACUS Recommendation 2017-3, 82 Fed. Reg. 61728 (Dec. 14, 2017) Collateral Compliance, 162 U. PA. L. REV. 719 (2014) reviewed on JOTWELL by Kristin Hickman (University of Minnesota), Oct. 21, 2014; quoted in Maehr v. US Department of State, No. 20-1124 (10th Cir. 2021) Reconsidering Corporate Tax Privacy, 11 N.Y.U. J. L. & BUS. 31 (2014) lead symposium article; selected as one of 10 leading corporate tax articles published in 2014 and 2015 by Tax Notes Magazine, 151 TAX NOTES 207 (Apr. 11, 2016) Curriculum Vitae of Joshua D. Blank (September 2021), Page 3 of 19 Corporate Shams, 87 N.Y.U. L. REV. 1641 (2012) (with Nancy Staudt) selected as one of Notable Corporate Tax Law Articles of 2012 by Tax Notes Magazine, 139 TAX NOTES 650 (May 6, 2013); cited in TIFD III-E Inc. v. U.S., 8 F.Supp. 142 (D. Conn. 2014) In Defense of Individual Tax Privacy, 61 EMORY L.J. 265 (2011) reprinted in TRANSPARENCIA FISCAL E DESENVOLVIMENTO (Fiscosoft/Thomson Reuters, 2013); quoted in United States v. Michael Cohen, No. 18 Cr. 602 (S.D.N.Y. Dec. 7, 2018)) (Government's Sentencing Memorandum); United States v. Richard Gaffey, No. 18 Cr. 693 (S.D.N.Y. Jul. 27, 2020) (Government’s Sentencing Memorandum). When Is Tax Enforcement Publicized?, 30 VA. TAX REV. 1 (2010) (with Daniel Z. Levin) What’s Wrong With Shaming Corporate Tax Abuse, 62 TAX L. REV. 539 (2009) Overcoming Overdisclosure: Toward Tax Shelter Detection, 56 UCLA L. REV. 1629 (2009) reprinted in THE IRS RESEARCH BULLETIN: RECENT RESEARCH ON TAX ADMINISTRATION AND COMPLIANCE, IRS Publication 1500 (2010); 1 REVISTA TRIBUTÁRIA DAS AMÉRICAS (2010) Confronting Continuity: A Tradition of Fiction in Corporate Reorganizations, 2006 COLUM. BUS. L. REV. 1 Dismissing the Class: A Practical Approach to the Class Action Restriction on the Legal Services Corporation, 110 PENN ST. L. REV. 1 (2005) (with Eric A. Zacks) reprinted in CLASS ACTION LITIGATION AND LIMITATIONS (Icfai University Press, 2008) Short Articles Exporting FATCA, 142 TAX NOTES 1245 (2014) (with Ruth Mason) The Device Test in a Unified Rate Regime, 102 TAX NOTES 513 (2004) Works-in-Progress The Tax Audit Gap Collateral Compliance and Cooperative Federalism Book Chapters United States National Report on Mandatory Disclosure Rules, in MANDATORY DISCLOSURE RULES (International Bureau of Fiscal Documentation, forthcoming, 2022) The Timing of Tax Transparency, in TAX TRANSPARENCY (ed. Funda Başaran Yavaşlar and Johanna Hey, International Bureau of Fiscal Documentation, 2019) Corporate Tax Privacy and Human Rights, in TAX, INEQUALITY AND HUMAN RIGHTS (ed. Philip Alston and Nikki Reisch, Oxford University Press, 2019) United States National Report on Exchange of Information, in PROCEEDINGS OF 2014 CONGRESS OF EUROPEAN ASSOCIATION OF TAX LAW PROFESSORS (2015) (with Ruth Mason) Curriculum Vitae of Joshua D. Blank (September 2021), Page 4 of 19 Avoidance Transactions in the United States, in THE COMMON LAW DOCTRINE OF THE SHAM: REALITY AND PRETENCE IN LAW (ed. Edwin Simpson and Miranda Stewart, Oxford University Press, 2013) (with Nancy Staudt) United States National Report on Tax Privacy, in TAX SECRECY AND TAX TRANSPARENCY - THE RELEVANCE OF CONFIDENTIALITY IN TAX LAW (Peter Lang GmbH – Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013) Tax Considerations in REIT Mergers and Acquisitions, in REITS: MERGERS AND ACQUISITIONS (Law Journal Press, 2006) (contributor) Private Equity Funds: Legal Analysis of Structural, ERISA and Securities Issues, in FINANCIAL PRODUCT FUNDAMENTALS (ed. Clifford E. Kirsch, PLI, 2005) (contributor) Critical Federal Income Tax Issues Relating to Corporate Restructurings, in PLI TAX STRATEGIES FOR CORPORATE ACQUISITIONS, DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS, REORGANIZATIONS & RESTRUCTURINGS 2003, PLI Order No. J0-0070 (2003) (contributor) Tax, Accounting and ERISA Considerations in Takeovers and Freezeouts, in TAKEOVERS & FREEZEOUTS, (eds. M. Lipton, et al., Law Journal Press, 2002) (with Peter C. Canellos) Government Reports New York State Bar Association Tax Section Report on Recommendations for Improving the Circular 230 Regulations, 107 TAX NOTES 91 (2005) (substantial contributor) New York State Bar Association Tax Section Report on Proposed Regulations Regarding Continuity of Interest, 105 TAX NOTES 1521 (2004) (substantial contributor) New York State Bar Association Tax Section Report on Continuity of Interest and Pre-Closing Stock Value Fluctuation, 102 TAX NOTES 596 (2004) (substantial contributor) Commentary Op-ed, Trump’s Tax Withholding Is a Signal, WALL ST. J., A13, Aug. 30, 2016 Response: Wyden Defends His Tax Form Disclosure Act, WALL ST. J., A12, Sept. 1, 2016 AWARDS AND DISTINCTIONS Selected by Administrative Conference of the United States (ACUS) to Study Automated Legal Guidance at Federal Agencies, 2021-22 (press release) National Reporter for the United States, Mandatory Disclosure Rules Conference, Austria, Vienna University of Economics and Business, 2021 Teacher of the Year Award, Association of American Law Schools, 2020 Legal Teaching Award, NYU School of Law Alumni Association, 2017 Podell Distinguished Teaching Award, NYU School of Law, 2014 National Reporter for the United States, Congress of the European Association of Tax Law Professors, Istanbul, Turkey, 2014 Curriculum Vitae of Joshua D. Blank (September 2021), Page 5 of 19 National Reporter for the United States, Tax Secrecy and Tax Transparency Conference, Austria, Vienna University of Economics and Business and Orebro University, 2012 Vice Chair, Teaching Taxation Committee, American Bar Association Tax Section, 2009 PRESENTATIONS Presenter, The Inequity of Informal Guidance (with Leigh Osofsky), The Tax Club, New York, NY (March, 2022) Presenter, The Inequity of Informal Guidance (with Leigh Osofsky), Panel: The Service of the Service: Interacting Now and in the Future, American Bar Association Tax Section, Online Presentation (September 24, 2021) Presenter, Progressive Tax Procedure (with Ari Glogower), Critical Junctures/Critical Perspectives and Tax Reform Symposium, Monash University, Faculty of Law, Melbourne, Australia, Online Presentation