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Showing 1 through 2 of 2 records.
2011 - The Law and Society Association Words: 84 words || 
1. Goldman, Eric. "In Defense of 47 U.S.C. Section 230" Paper presented at the annual meeting of the The Law and Society Association, Westin St. Francis Hotel, San Francisco, CA, May 30, 2011 <Not Available>. 2019-11-13 <>
Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: 47 U.S.C. §230 is the most important Cyberlaw statute, but it keeps adding new critics. This Essay responds to those critics by analyzing a previously under-explored policy justification for the statute. 230 works because it enables online publishers to obtain non-public information about marketplace offerings and publish that information in ways that help consumers make better decisions. As a result, 230 helps the marketplace’s “invisible hand” work more effectively—a crucial social benefit that we should not jeopardize by modifying the statute.

2006 - The Law and Society Association Words: 186 words || 
2. Pinilis, Russell. "Circular 230 and the KPMG Indictments: A Chilling Effect on Tax Practice" Paper presented at the annual meeting of the The Law and Society Association, Jul 06, 2006 <Not Available>. 2019-11-13 <>
Publication Type: Conference Paper/Unpublished Manuscript
Abstract: The recent finalization of IRS Circular 230, and the criminal indictment of former senior partners of KPMG have made clear to tax practitioners that they may not take lightly their ability to exempt clients from tax penalties through the issuance of written advice. However, this raises the question of whether it is appropriate to have this exemption at all, or whether tax practitioners should simply be responsible to clients if their advice proves to be wrong? The course that the Service and Treasury department have taken have to potential to chill the ability of tax advisors to render meaningful advice without fear or serious repercussions, which in turn can undermine the administration of the tax system as much as giving bad advice. The goal of the government should be for tax advisors to feel free to give honest advice, which may, and often is an aggressive interpretation of the tax law, without fear of serious consequences. However, this must be balanced against the government's concern that advice is often not honest, but rather seeks to avoid tax payments in an unjustifiable way.

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