Mark Gergen quoted in The Bay Citizen, October 16, 2012
Mark Gergen, a professor at the UC Berkeley School of Law who studies federal income tax and tax shelters, questioned the value of publicly humiliating tax debtors when many do not have the means to pay their debt. “I suspect a lot of these companies are beyond despair. Some of them simply can’t pay,” Gergen said. “If somebody goes bankrupt, they are already embarrassed. If you want to have this public disclosure as a way of embarrassing people, you aren’t doing a big service by adding them to this list.”