Document Type
Article
Publication Date
Winter 2018
Publication Citation
93 Indiana Law Journal 1161 (2018)
Abstract
INTRODUCTION
I. THE PAST AND FUTURE OF THE IRS AS A CYBERATTACK TARGET
A. IRS AS A CYBERATTACK TARGET
B. THE FUTURE OF THE IRS AS A CYBERATTACK TARGET1. INFORMATION TECHNOLOGY
2. TAX INFORMATION
3. TYPES OF FUTURE ATTACKS
II. THE IRSWILL FAIL TO IMPLEMENT ADEQUATE CYBERSECURITY
A. VERY POOR HISTORY OF IMPROVING TECHNOLOGY
B. INADEQUATE FUNDING
C. INABILITY TO RECRUIT AND RETAIN EXPERTS
D. TOOMANY USERS
E. CYBERSECURITY IS DIFFICULT
III. BETTER DIGITAL TECHNOLOGY IS NOT THE GOAL
A. SLOWING THE USE OF DIGITAL TECHNOLOGY
B. CYBERSECURITY AND TAX REFORM
1. PAY-AS-YOU-EARN (PAYE)
2. SIMPLIFIED INCOME TAX
3. PURIFIED INCOME TAX
4. ELITE INCOME TAX
5. FEDERAL SALES TAX
6. VALUE-ADDED TAX (VAT)
7. COMPARISON OF PROPOSALS
CONCLUSION
Recommended Citation
Hatfield, Michael
(2018)
"Cybersecurity and Tax Reform,"
Indiana Law Journal: Vol. 93:
Iss.
4, Article 6.
Available at:
https://www.repository.law.indiana.edu/ilj/vol93/iss4/6