The Oprah Interview as a Truth Commission

LESLEY WEXLER

Illinois Law professor Lesley Wexler explains how Oprah’s interview with Prince Harry and Meghan Markle might illuminate how a formal truth commission to deal with legacies of racism and colonialism might function in the British empire. Professor Wexler describes the purpose and function of state-operated truth commissions and notes the similarities and differences between those and the interview.

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Meidinger v. United States

Court: US Court of Appeals for the Federal Circuit

Docket: 20-1518

Opinion Date: March 8, 2021

Judge: Per Curiam

Areas of Law: Contracts, Government & Administrative Law, Government Contracts, Tax Law

In 2009, Meidinger submitted whistleblower information to the IRS under 26 U.S.C. 7623, concerning “one million taxpayers in the healthcare industry that are involved in a kickback scheme.” The IRS acknowledged receipt of the information, but did not take action against the accused persons. The IRS notified Meidinger of that determination. Meidinger argued that the IRS created a contract when it confirmed receipt of his Form 211 Application, obligating it to investigate and to pay the statutory award. The Tax Court held that it lacked the authority to order the IRS to act and granted the IRS summary judgment. The D.C. Circuit affirmed that Meidinger was not eligible for a whistleblower award because the information did not result in initiation of an administrative or judicial action or collection of tax proceeds. In 2018, Meidinger filed another Form 211, with the same information as his previous submission. The IRS acknowledged receipt, but advised Meidinger that the information was “speculative” and “did not provide specific or credible information regarding tax underpayments or violations of internal revenue laws.” The Tax Court dismissed his suit for failure to state a claim; the D.C. Circuit affirmed, stating that a breach of contract claim against the IRS is properly filed in the Claims Court under the Tucker Act: 28 U.S.C. 1491(a)(1). The Federal Circuit affirmed the Claims Court’s dismissal, agreeing that the submission of information did not create a contract.

Coachella Valley Water Dist. v. Super. Ct.

Court: California Courts of Appeal

Docket: E074010(Fourth Appellate District)

Opinion Date: March 9, 2021

Judge: Slough

Areas of Law: Government & Administrative Law, Tax Law

The tax at issue in this case related to the State Water Project ("SWP"): California’s vast system of storage and conveyance facilities designed to provide water to its millions of residents and farmers. In 2013, the Coachella Valley Water District (the water district) passed a resolution adopting a two-cent increase to the rate of its ad valorem property tax, which the water district levies annually to satisfy its contractual financial obligations to the SWP. In 2018, Randall Roberts filed a lawsuit against the water district and the County of Riverside, seeking to invalidate the tax under the Burns-Porter Act of 1960, and the California Constitution, and to obtain a refund. The water district demurred, arguing the entire action was time-barred because Roberts was required under the validation statutes to present his claims in a “reverse validation action” no later than 60 days after the water district adopted the tax, which it does annually by resolution. The trial court concluded the validation statutes did not apply to the SWP tax and overruled the demurrer. The Court of Appeal concurred with the water district that the validation statutes applied to the SWP tax by operation of the County Water District Law, which made the validation statutes applicable to any action to determine the validity of a county water district's "assessment" (and defined a property tax as an "assessment").