
Volume 90, Issue 2 (2025)
Articles
Unveiling Injustice: An Analysis of IRC Section 7430 and the Quest for Fairness in Taxpayer Administrative and Judicial Proceedings with the IRS
Kevin T. White, Tammy W. Cowart, and Roger Lirely
Notes
Uptier Debt Exchange Transactions: A Winner-Take-All Battle in the Leveraged Loan Market
Angela Chang