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7 Colum. J. Tax L. 5 (2016)

handle is hein.journals/colujoutl7 and id is 1 raw text is: 









                             ARTICLES





          THE FUTURE OF AMERICAN TAX

          ADMINISTRATION: CONCEPTUAL

          ALTERNATIVES AND POLITICAL

                             REALITIES



                               Steve R. Johnson*







































        University Professor, Florida State University College of Law, sjohnson@law.fsu.edu. I thank
the participants in the conference at which this paper originally was discussed: the March 2015 Tax Policy
Symposium: Reforming the IRS sponsored by the University of Minnesota Law School Corporate Institute
Forum on Taxation and Regulation.
       C 2016 Johnson. This is an open-access publication distributed under the terms of the Creative
Commons Attribution License, https://creativecommons.org/licenses/by/4.0/, which permits the user to copy,
distribute, and transmit the work provided that the original authors and source are credited.

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