Publications - Francine J. Lipman

Books

Francine J. Lipman, Federal Income Tax: Doctrine, Structure, and Policy: Text, Cases, and Problems (5th ed. 2019) (2023 update) (with Joseph M. Dodge et al.).

Book Contributions

Francine J. Lipman, Economic Justice Delivered through Tax Systems during the COVID-­19 Pandemic, in The Legal and Social Ramifications of Pandemics on Civil Rights and Civil Liberties (Claire L. Parins ed., 2023).

Francine J. Lipman, State and Local Tax Takeaways, in Holes in the Safety Net: Federalism and Poverty 110 (Ezra Rosser ed., 2019) (2021 ed.).

Francine J. Lipman, Commentary on Lucas v. Earl, in Feminist Judgments: Rewritten Tax Opinions (Bridget J. Crawford & Anthony C. Infanti eds., 2017).

Articles

Francine J. Lipman, Not Taxing Puerto Rico: Whitewashing Impoverishment in U.S. v. Vallejo Madero, 77 The Tax Law. 357 (2024). 

Francine J. Lipman, Taxing Undocumented Immigrants Redux, 21 Pittsburgh Tax L. Rev. 153 (2024).

Francine J. Lipman, Is Now A(nother) Teachable Moment? Honoring the Memory of Dr. William S. Spriggs, 21 Pittsburgh Tax L. Rev. 129 (2024).

Francine J. Lipman, How to Design an Antiracist State and Local Tax System, 52 Seton Hall L. Rev. 1531 (2022).

Francine J. Lipman, Humanizing the Tax System: What National Taxpayer Advocate Nina E. Olson Did for America's Kids and Their Families, 18 Pitt. Tax. Rev. 157 (2020).

Francine J. Lipman, Social Security Retirement Benefits Timing: A Model for Working Families, 14 NAELA J. 115 (2018) (with James E. Williamson).

Francine J. Lipman, (Anti)Poverty Measures Exposed, 21 Florida Tax. Rev. 256 (2017).

Francine J. Lipman & James Owens, Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under the Affordable Care Act, 23 Geo. J. on Poverty L. & Pol'y 423 (2016).

Francine J. Lipman & James E. Williamson, Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers, 69 SMU L. Rev. 351 (2016).

Francine J. Lipman & Dawn Davis, Heal the Suffering Children: Fifty Years after the Declaration of War on Poverty, 34 B.C. J. of L. & Soc. Just. 311 (2014).

Francine J. Lipman, Access to Tax InJustice, 40 Pepp. L. Rev. 1173 (2013).

Francine J. Lipman & Alan Smith, The Social Security Benefits Formula and the Windfall Elimination Provision: An Equitable Approach to Addressing 'Windfall' Benefits, 39 J. of Legis. 181 (2012-2013).

Francine J. Lipman, The “ILLEGAL” Tax, 11 Conn. Pub. Int. L.J. 93 (2011).

Francine J. Lipman, Bearing Witness to Economic Injustices for Undocumented Immigrant Families: A New Class of “Undeserving” Working Poor, 7 Nev. L. J. 736 (2007).

Francine J. Lipman, The Taxation of Undocumented Immigrants: Separate, Unequal, and Without Representation, 9 Harv. Latino Law Rev. 1 (2006) & 59 The Tax Law. 813 (2006), reprinted in Bender's Immigration Bulletin (2007); Critical Tax Theory (Cambridge University Press 2009).

Francine J. Lipman, Anatomy of a Disaster Under the Internal Revenue Code, 6 Fla. Tax Rev. 953 (2005), reprinted in Monthly Dig. Tax Articles (2006).

Francine J. Lipman, Enabling Work for People with Disabilities: A Post-Integrationist Revision of Underutilized Tax Incentives, 53 Am. U. L. Rev. 393 (2003), reprinted in Monthly Dig. Tax Articles (October 2004); 53 Can. Tax J. 300 (2003); Critical Tax Theory (Cambridge University Press 2009).

Francine J. Lipman, The Working Poor Are Paying for Government Benefits: Fixing the Hole in the Anti-Poverty Purse, 2003 Wis. L. Rev. 461, reprinted in Critical Tax Theory (Cambridge University Press 2009).

Francine J. Lipman, No More Parking Lots: How the Tax Code Keeps Trees Out of a Tree Museum and Paradise Unpaved, 27 Harv. Envtl. L. Rev. 471 (2003).

Francine J. Lipman, S Corporation Loss Limitations: The Tax Court Provides Potential Hope For Related Party Debt Restructurings, 22 Va. Tax Rev. 67 (2002), reprinted in Monthly Dig. Tax Articles (Sept 2003).

Francine J. Lipman, Incentive Stock Options and the Alternative Minimum Tax: The Worst of Times, 39 Harv. J. Legis. 337 (2002).

Francine J. Lipman and James E. Williamson, Will Refinancing an Installment Sale Obligation Trigger Recognition of Gain?, J. Real Est. Tax (Spring 1997), reprinted in Monthly Dig. Tax Articles (November 1997).

Francine J. Lipman and James E. Williamson, Will the Final Regulations under IRC Section 469(c)(7) Renew Taxpayer Interest in Real Estate?, Real Est. L.J. (Fall 1996).

Practice Oriented Publications

Francine J. Lipman, Pandemic Tax Relief Pummels Child Poverty: Time to Make It Permanent, 48 ABA Hum. Rts, no. 2, 2023, at 18.

Francine J. Lipman, Anatomy of the Aloha State Earned Income Tax Credit, 99 State Tax Notes 829 (Feb. 22, 2021).

Francine J. Lipman, We the People Must Pull America Back from the Abyss of Economic Injustice, 46 ABA Hum. Rts, no. 3, 2021, at 14.

Francine J. Lipman, #BlackTaxpayersMatter: Anti-Racist Restructuring of U.S. Tax Systems, 46 ABA Hum. Rts, no. 1, 2020, at 10 (with Nicholas A. Mirkay & Palma Joy Strand).

Francine J. Lipman, U.S. Tax Systems Need Anti-Racist Restructuring, 168 Tax Notes Federal 855 (Aug. 3, 2020) (with Nicholas A. Mirkay & Palma Joy Strand).

Francine J. Lipman, Taxing Poor Kids, 44 ABA Hum. Rts., no. 3, 2019, at 2 (with James E. Williamson).

Francine J. Lipman, Child Tax Credit Redux, 165 Tax Notes Federal 1303 (Nov. 25, 2019) (with James E. Williamson).

Francine J. Lipman, Celebrating (Tax) Justice in Baltimore, 164 Tax Notes Federal 1265 (Aug. 19, 2019).

Francine J. Lipman, Pro Bono Matters in On the Basis of Sex, 164 Tax Notes Federal 1037 (Aug. 12, 2019).

Francine J. Lipman, Pro Bono Matters at the Section's January 2019 Meeting in New Orleans: Because Living's Not Easy in the Big Easy, ABA Tax Times, Feb. 2019, at 32. 

Francine J. Lipman, Georgia on My Mind, ABA Tax Times, Nov. 2018, at 21. 

Francine J. Lipman, #Crip the Code to Enable Work, ABA Tax Times, Aug. 2018, at 42 (with James E. Williamson).​​​​​

Francine J. Lipman, Shining a Light on the PATH, ABA Tax Times, Aug. 2017, at 47. 

Francine J. Lipman, Getting to Know the Commonwealth Formerly Known as "Taxachusetts", ABA Tax Times, Nov. 2016, at 41. 

Francine J. Lipman, Pro Bono Matters in the District, ABA Tax Times, June 2016, at 40. 

Francine J. Lipman, The Earned Income Tax Credit and Nevada’s Families, Nev. Law., Apr. 2016, at 34.

Francine J. Lipman, Pro Bono Matters in the City of (Fallen) Angels, ABA Tax Times, Feb. 2016, at 29. 

Francine J. Lipman, Pro Bono Matters: Pro Bono Matters to Farmworkers in Pennsylvania, 34 A.B.A. Sec. Tax'n, News Quarterly 12 (Summer 2015).

Francine J. Lipman, Pro Bono Matters: At the Crossroads in America, 34 A.B.A. Sec. Tax'n, News Quarterly 4 (Winter 2015).

Francine J. Lipman, Pro Bono Matters: The City of Brotherly Love is Plagued with Poverty, 33 A.B.A. Sec. Tax'n, News Quarterly 1 (Summer 2014).

Francine J. Lipman, Pro Bono Matters: The Face of Poverty Is a working Mother's Face: Interview with Public Service Fellow Susanna Birdsong, 33 A.B.A. Sec. Tax'n, News Quarterly 13 (Summer 2014).

Francine J. Lipman, Pro Bono Matters: Reflections on America the Beautiful: A Past, Present, and Future of Service, 33 A.B.A. Sec. Tax'n, News Quarterly 24 (Fall 2013).

Francine J. Lipman, Pro Bono Matters: A Pro Bono Tax Practice Grows in Brooklyn, 31 A.B.A. Sec. Tax'n, News Quarterly 14 (Summer 2012).

Francine J. Lipman, Pro Bono Matters: Pro Bono is Every Lawyer’s Professional Responsibility, 31 A.B.A. Sec. Tax'n, News Quarterly 13 (Spring 2012).

Francine J. Lipman, Social Security Benefits 101: The Windfall Elimination Provision, 31 A.B.A. Sec. Tax'n, News Quarterly 17 (Winter 2012).

Francine J. Lipman, Pro Bono Matters: Still Fighting the War on Poverty, 31 A.B.A. Sec. Tax'n, News Quarterly 1 (Winter 2012).

Francine J. Lipman, Social Security Benefits 101: The Windfall Elimination Provision, Orange County Lawyer (Dec/Jan 2011).

Francine J. Lipman, Pro Bono Matters: A Chain Is Only As Strong As Its Weakest Link, 31 A.B.A. Sec. Tax'n, News Quarterly 7 (Fall 2011).

Francine J. Lipman, Social Security Benefits Formula 101: The Windfall Elimination Provision, Orange County Lawyer (May 2011).

Francine J. Lipman and James E. Williamson, Just A Matter of Fairness: Tax Consequences of the Service's Revised Community Property Treatment of the California Registered Domestic Partners (RDPs), 30 A.B.A. Sec. Tax'n, News Quarterly 16 (Winter 2011).

Francine J. Lipman, Social Security Spouse and Survivor Benefits 101: Practical Primer Part II (Or Another Reason to Put a Ring on It), 30 A.B.A. Sec. Tax'n, News Quarterly (Fall 2010), reprinted in A.B.A. - Senior Lawyer Division, 21 Experience 19 (2011).

Francine J. Lipman, Social Security Benefits Formula 101: A Practical Primer, 29 A.B.A. Sec. Tax'n, News Quarterly 15 (Summer 2010).

Francine J. Lipman, Refreshing Your Recollection: 2009 Tax Filing and Payments, 52 Orange County Lawyer 34 (May 2010).

Francine J. Lipman, Saving Private Ryan’s Tax Refund, 52 Orange County Lawyer (Feb. 2010).

Francine J. Lipman, Saving Private Ryan’s Tax Refund: Poverty Relief for ALL Working Poor Military Families, 29 A.B.A. Sec. Tax'n, News Quarterly 9 (Winter 2010).

Francine J. Lipman, Saving Private Ryan’s Tax Refund, 29 A.B.A. Sec. Tax'n, News Quarterly 17 (Fall 2009).

Francine J. Lipman, A Career in Tax Law: The Gift that Keeps on Giving in Careers in Taxation, A.B.A. Sec. Tax'n, News Quarterly (2009).

Francine J. Lipman, Time is of the Essence: Seize the Opportunity for Fulfillment in 2009, 28 A.B.A. Sec. Tax'n, News Quarterly 1 (Fall 2008).

Francine J. Lipman, Social Security Retirement Benefits and Immigrants, LexisNexis Legal Expert Commentaries (November 2007).

Francine J. Lipman, Shrinking Boomer Social Security Retirement Benefits, 27 A.B.A. Sec. Tax'n, News Quarterly 19 (Fall 2007).

Francine J. Lipman, Celebrating Life and Taxes, 26 A.B.A. Sect. Tax'n, News Quarterly 13 (Fall 2006), reprinted in 24 GPSolo 42 (Sept. 2007).

Francine J. Lipman and Sean Michael Stegmaier, Relief from the Rubble: Tax Assistance for Victims of the 2005 Hurricane Season, 26 A.B.A. Sec. Tax'n, News Quarterly 5 (Winter 2006).

Francine J. Lipman, Undocumented Working Poor and Refundable Tax Credits, 107 Tax Notes 1705 (June 27, 2005).

Francine J. Lipman, Unintended Consequences? Undocumented, Working Poor Families and the Refundable Child Tax Credit, 47 Orange County Lawyer 10 (Feb. 2005).

Francine J. Lipman, Nathan Oestreich, and James E. Williamson, More Alternatives in the Complex World of the Alternative Minimum Tax: The Election to Itemize Deductions, Prac. Tax Law. (Winter 2004).

Francine J. Lipman, Economic Stimulus Package Provides Significant Tax Benefits, 21 Econ. & Bus. Rev. 34 (December 2002).

Francine J. Lipman, Never-Ending Limitations on S Corporation Losses: The Slippery Slope of S Corporation Debt Guarantees, 80 Taxes 29 (2002).

Francine J. Lipman and James E. Williamson, Avoiding Malpractice Traps in Cases of Noncash Charitable Contributions, 14(2) Prac. Tax Law. 49 (Winter 2000), reprinted in 31(2) ALI-ABA CLE REV., Vol. (February 25, 2000).

Francine J. Lipman, The New Accountant-Client Privilege Provision: A Partial Step Forward for Nonattorney Tax Practitioners, Nat'l Pub. Acct. (July 1999).

Francine J. Lipman, Accountant-Client Privilege Narrowly Defined by Congress, Orange County Bus. J. (January 18, 1999).

Francine J. Lipman, Will the AMT Become the IRS’ ATM?, King Hall Counselor: U.C. Davis School of Law, (Winter 1998).

Francine J. Lipman, Taxing Women: A Book Review By a Nonlitigator, Woman Advoc. (Fall 1998).

Francine J. Lipman and James E. Williamson, Windfall Deductions From Changing Depreciation, J. Prop. Mgmt. (September/October 1996).

Francine J. Lipman and James E. Williamson, Avoiding Malpractice Traps in Tax Correspondence and Filings, Pract. Tax Law. (Fall 1996).

Francine J. Lipman and James E. Williamson, Will Changes to the Passive Income Rules Renew Interest in Real Estate?, J. Prop. Mgmt. (May/June 1996).

Francine J. Lipman and James E. Williamson, Passive Loss Rules for Real Estate Professionals, L.A. Law. (Jan. 1996).

Francine J. Lipman, Improving the Principal Residence Disaster Relief Provisions, Tax Notes (February 6, 1995).

Francine J. Lipman and James E. Williamson, Recent Proposals to Redesign the EITC: A Reply to an Economist’s Response, Tax Notes (February 28, 1994).

Francine J. Lipman and James E. Williamson, Interest on Estate Taxes: A Comment, Prob., Tr. & Est. (August 1993).

Francine J. Lipman and James E. Williamson, The Earned Income Tax Credit: Too Difficult for the Targeted Taxpayers?, Tax Notes (November 9, 1992).

Francine J. Lipman and James E. Williamson, Tracing the Concept of Stewardship to English Antecedents, 23 British Accounting Review 355 (1991).

Francine J. Lipman on the Scholarly Commons