Michelle Drumbl Publishes “Tax Enforcement at the Intersection of Social Welfare and Vulnerable Populations” in the Wisconsin Law Review The article examines whether IRS denial of the Earned Income Tax Credit constitutes a violation of human rights.

By Law Communications
September 24, 2024

Washington and Lee law professor Michelle Drumbl has published an article in the Wisconsin Law Review. The article, “Tax Enforcement at the Intersection of Social Welfare and Vulnerable Populations,” considers whether IRS denial of the Earned Income Tax Credit (EITC) to those who might otherwise be eligible and entitled to it constitutes a wrongful taking by the state or a violation of basic human rights. Utilizing a theory of “stategraft” advanced by Professor Bernadette Atuahene, Drumbl highlights two particularly problematic concerns with modern EITC enforcement and frames those within the context of Professor Atuahene’s broader concerns about how state actions affect vulnerable populations.

“One concern is the racially disparate EITC audit outcomes that have come to light. Though the IRS does not collect information on taxpayer race and ethnicity, a recent report found that, among all taxpayers claiming the EITC, Black taxpayers are statistically more likely to be audited than nonBlack taxpayers. The other concern relates to the so-called two-year ban, which can be imposed by the IRS following a determination that a taxpayer wrongly claimed the EITC or Child Tax Credit due to reckless or intentional disregard of rules and regulations. Though the ban is not imposed frequently, this Essay highlights due process and fairness concerns related to this authority. This Essay concludes with brief remarks about the IRS’s enforcement priorities and efforts to curtail improper payment rates of refundable tax credits,” writes Drumbl.

The full article is available at the University of Wisconsin Law School’s digital repository.

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