Controlling Forum Choice and Controlling Policy: Congress,Courts and the IRS

Considerable scholarly attention has been paid to litigation and its influence on social and bureaucratic policy. One area of research has focused on interest group litigation. Another area of scholarship has shown that Congress encourages individual use of the courts to monitor and control bureaucratic behavior. In several areas of law, litigants have a choice of forum by deliberate legislative design, which is sometimes derided as “forum shopping.” Little attention has been paid to the dominant national political coalition's ability to encourage forum shopping through legislation and the appointment process. One area of law that the coalition can encourage forum shopping is in challenging tax audits. It can do so through implict legislative signals and the appointment process to influence litigants to sue the Internal Revenue Service in the forum that offers the litigant the greatest chance of success. Given the prominent role of courts in setting and determining policy and given the particular prominence of taxes and tax policy over the past three decades, whether and where tax litigants choose to sue is critically important to understanding the dynamics of both tax policy and tax enforcement, as well as public policy creation and change. To demonstrate the influence of political forces on tax forum choice, I compare tax and district court filings from 1994 through to 2000. I find that as the Tax Court and national political coalition become more conservative, more taxpayers sue in the Tax Court and this “forum shopping” choice is supported by the national political coalition.     

Estranging Ireland: The underground self of the Irish free state in Joseph O’Neill’s Land Under England

Land Under England is an out of print, rarely-cited Irish science fiction novel by the author Joseph O’Neill. Written at a time of crisis in Irish society in the 1930s, the novel has been relatively ignored in studies of the literature of the period. Although critics of science fiction tend to situate the novel as a purely anti-fascist work, taking its cues from events happening in Europe, this article places the novel firmly within its postcolonial Irish context, opening up the text to alternative readings based on the writings of Irish historians, as well as Marxist, cultural materialist and postcolonial critics. The article also utilises documents such as work written by O’Neill in his capacity as a civil servant, letters to the author from the controversial author Francis Stuart, and reviews contemporary to the publication of the novel.     

Excavations at MR11 on Marawah Island (Abu Dhabi,UAE): new insight into the architecture and planning of Arabian Neolithic settlements and early evidence for pearling

In 1992, an archaeological survey of Marawah Island conducted by the Abu Dhabi Islands Archaeological Survey identified two significant Neolithic settlements known as MR1 and MR11. Both sites are constructed on prominent rocky platforms located towards the western end of the island. In 2000 and 2003, small-scale excavations took place at MR11, with the first full excavation taking place in 2004. Excavations continued at MR11 between 2014 up to 2019. Radiocarbon dating demonstrates that the site was occupied between the earliest part of the sixth millennium to the mid-fifth millennium BC. Three areas have been so far examined. Area A—a tripartite house (2004 and 2014–2017 excavation seasons); Area B—a partial structure (in 2003 and 2017–2018); and Area C—a series of at least five rooms (in 2017–2019). The results provide a valuable new insight into the architecture and planning of Arabian Neolithic settlements in the region, as well as the earliest known evidence for pearling.     

On Narco‐coyotaje: Illicit Regimes and Their Impacts on the US–Mexico Border

Many have debated whether or not human smugglers, known as coyotes, are involved with drug trafficking organizations. Scholars have largely rejected so‐called “narcocoyotaje”, however; we hope to problematize this narrative by adding a new theoretical layer to the discussion. Namely, we explore the ways in which different criminal activities produce hierarchies and control illicit activities within the clandestine geography of the US–Mexico border. These “illicit regimes” operate against the State, creating a hierarchy that dominates other illicit activities in order to maximize profit, avoid detection and consolidate power. While other studies have explored the relationships between the State and illicit practices this article takes the relationship between two illicit industries as its object of study. Doing so will help us move past the simply binary question about whether or not coyotes are involved with drug cartels, and allows us to understand what is being produced by this relationship, and its consequences for everyone involved.