Mark Gergen

Tax debtors owe state billions but rarely face sanctions

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.”

Mark Gergen Comments on Constitutionality of Internet Use Tax

CNET News, Politics and Law, April 14, 2010 by Declan McCullagh

Mark Gergen, a tax law professor at the UC Berkeley School of Law, says he’s not aware of any previous cases that would resolve whether a state can “impose an information reporting requirement on a foreign merchant if there is insufficient nexus to require the merchant to collect and remit a use tax.” It’s “difficult to predict how a court would come out on the question,” Gergen says.