Introduction I. The Theory And Practice Of Parole A. Historical Origins And Purposes Of Parole B. Parole Release Decision-Making: Contemporary Standards And Policies II. The Effect Of Parole Release Decision-Making Norms On The Innocent A. Parole: An Innocence Option Of Last Resort B. Pressure On Innocent Inmates To "Admit" Guilt III. Admissions Of Guilt And The Parole Release Decision Reconsidered A. The Danger Of Assuming The Litigation Process Accurately Filters The Guilty From The Innocent B. Potholes On The Path To Redemption Through The Parole Process IV. Suggestions For Reform A. Limitations On The Subsequent Use Of Statements From Parole Hearings B. Disentangling Admissions Of Guilt From Expressions Of Empathy C. Altering The Approach Of Parole Boards To Matters Of Guilt Or Inno...
Jody Ann Scharf's fall from a cliff in Englewood Cliffs 19 years ago could not have happened the way her husband described it to police, celebrity forensic pathologist Michael Baden testified Wednesday. In my opinion, her injuries are not consistent with an innocent fall from the [Rockefeller] Lookout," Baden said as he testified in the cold-case murder trial of Stephen Scharf. "She had to have been propelled.
SAVANNAH, Ga. - Sent to death row 20 years ago as a convicted cop killer, Troy Davis was celebrated as "martyr and foot soldier" Saturday by more than 1,000 people who packed the pews at his funeral and pledged to keep fighting the death penalty. Family, activists and supporters who spent years trying to persuade judges and Georgia prison officials that Davis was innocent were unable to prevent his execution Sept. 21. But the crowd that filled Savannah's Jonesville Baptist Church on Saturday seemed less interested in pausing in remorse than showing a resolve to capitalize on the worldwide attention Davis' case brought to capital punishment in the U.S.
Former New Mexico governor and current Republican presidential hopeful Gary E. Johnson said he saw the dangers of the death penalty up close during his two terms in office - and says he is convinced Texas has executed innocent people. In a wide-ranging interview with editors and reporters at The Washington Times this week, Mr. Johnson, who is mounting a long- shot bid for GOP nomination, said his current opposition to the death penalty stems from having once pushed a bill to curtail appeals that he modeled on Texas law, but which, he now says, would have led in at least one case to the execution of innocent persons in a gang-murder case.
Both spouses are usually liable for taxes owed to the IRS on a joint tax return. However, the "innocent spouse doctrine" offers relief to a spouse when it would be inequitable to hold that spouse liable for taxes created by the other spouse. The innocent spouse laws have gone through numerous changes over the years and Congress made a major revision to the law in 1998. The revised law has made it easier to obtain innocent spouse relief when inequitable situations arise. This article traces the development of the innocent spouse provisions in the literature with emphasis on the legislative history. The article then explains the current innocent spouse rules and discusses the implications of Code Section 6015. Finally, the article summarizes new developments in the innocent spouse provisi...
The Internal Revenue Service made a policy change recently that shows an agency many people fear and loathe can also make common- sense decisions. The IRS last month eliminated a ridiculous two-year limit that applied to a certain type of "innocent spouse" relief request. An innocent spouse is a taxpayer who did not know and did not have reason to know that his or her spouse understated or underpaid an income tax liability. The policy change will not only apply to people who file future claims but also to some taxpayers whose claims were rejected in the past.
The Internal Revenue Service has eliminated the two-year limit on taxpayers seeking relief from a spouse's understated or underpaid income tax liability. In recent months, it became clear to me that we need to make significant changes involving innocent spouse relief," said IRS Commissioner Doug Shulman in a statement. "This change is a dramatic step to improve our process to make it fairer for an important group of taxpayers.
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