Roger Lirely

Publications

• Unveiling Injustice: An Analysis of IRC Section 7430 and the Quest for Fairness in Taxpayer Administrative and Judicial Proceedings with the IRS
  90 BROOK. L. REV. 473 (2025) · Brooklyn Law Review · 2025
• Unauthorized Disclosure of Tax Return Information: When Is the United States Liable for Actions of the IRS?
  15 WM. & MARY BUS. L. REV. 51 (2023) · William & Mary Business Law Review · 2023

• Striking Back at the IRS: Using Internal Revenue Code Provisions to Redress Unauthorized Disclosures of Tax Returns or Return Information
  23 SETON HALL L. REV. (1993) · Seton Hall Law Review · 1993