In 2004 more than 60 percent of all taxpayers used paid tax preparers. The percentage of taxpayers using paid preparers increased to about 73 percent for taxpayers claiming the Earned Income Tax Credit ("EITC") in 2006. Because most taxpayers use paid tax preparers there should be some means by...

Trusts emerge regularly in relationship property disputes and they are generally well understood to take priority whenever there is a competition between the trust and a claim that the trust property otherwise falls within the pool of relationship assets available for division. Nevertheless,...

On death there is an inevitable tension in succession law between property and family, between testamentary freedom and the deceased's duty to provide for family members. This paper considers the relationship property rights of a surviving spouse (or partner) in common law jurisdictions. The...

The breakdown of a marriage, civil union, or de facto relationship inevitably affects children of the relationship. The question this paper addresses is whether the interests of children should be taken into account in the division of property between their parents and, if so, how those...

An increasing number of children are being cared for exclusively by grandparents or extended family. The majority of these caregivers are raising children outside of the foster care system without a formal legal status. In fact, kinship diversion, placing children whose parents cannot or will...

Citizenship status is often discussed in terms of both its benefits and its obligations. A recently enacted Federal statute (the FAST Act), which denies U.S. passports to certain citizens who owe significant unpaid taxes, provides an opportunity to examine the linkage between citizenship...

This paper examines the effect of economic incentives generated by U.S. divorce and custody law on a range of child health and human capital measures. State laws vary widely in the treatment of child support under joint custody. While some states require no child support in joint custody cases,...

For nearly two decades, trauma-informed practice has been an increasingly prevalent approach to child welfare practice which has influenced children and youth agency casework, legal representation of children and parents, and judicial style. Acknowledging that many families who come to the...