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Susan C. Morse, University of Texas School of Law

Susan C. Morse is Angus G. Wynne, Sr. Professor of Law at University of Texas School of Law

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OPINION ANALYSIS

Equitable tolling in a corner of the Internal Revenue Code

April 25, 2022

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SCOTUS NEWS

Court rules unanimously that tax deadline is subject to equitable tolling

April 21, 2022

Boechler, PC v. IRS, No.20-1472

ARGUMENT ANALYSIS

Justices signal narrow support for allowing equitable tolling of tax deadline

January 15, 2022

CASE PREVIEW

A tax deadline missed by one day leads to a showdown over equity, jurisdiction and grammar

January 11, 2022

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Opinion analysis: A nexus requirement for the tax codes obstruction felony

March 22, 2018

Justice Gorsuch joins the bench

Argument analysis: Is cash only enough for a tax law obstruction charge?

December 7, 2017

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Argument preview: What limits tax law obstruction-of-justice charges?

November 28, 2017

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Opinion analysis: Court clarifies standard for evidentiary hearing in enforcement of IRS summons

June 23, 2014

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Argument analysis: What is the boundary on district court discretion to decide whether to develop evidence before enforcing an IRS summons?

April 25, 2014

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Argument preview: When can the recipient of an IRS summons put the government on the stand?

April 18, 2014

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