Alexis Whitley

JA__4070.jpg

Alexis Whitley

$0.00

Alexis is a current Tax LL.M. student at the University of Denver Sturm College of Law.  She graduated in 2024 with her J.D. and a certificate in the Corporate and Commercial Law Program. She is from Tennessee and graduated from The University of Tennessee, Knoxville, with a Bachelor of Science in Accounting and Business Analytics.

Alexis is interested in corporate law generally, with a special interest in bankruptcy, secured transactions, securities, and tax law. During her law school career, she participated in the Low-Income Taxpayer Clinic, ABA Law Student Tax Challenge, Duberstein Bankruptcy Moot Court Competition, Advocate’s Cup Trial Competition, and Crosstown Cup Trial Competition, among other things. In addition to contributing to the blog, Alexis is a research assistant and has written other publications, including for Truth in Accounting and the American Bankruptcy Institute’s Student Column.

Outside of law school, Alexis enjoys hiking, climbing, snowboarding, traveling, and spending time with her friends.

Connect with Alexis on LinkedIn.

Add To Cart
Student and Faculty Blog of University of Denver Sturm College of Law
HISTORIC FUNDING AND ENFORCEMENT EFFORTS: IRS ANNOUNCES USING IRA FUNDS FOR AI

Over the past decade, the Internal Revenue Service’s (“IRS”) budget has been cut, its workforce has been reduced, and audit rates for high-income taxpayers have nosedived. (Center on Budget and Policy Priorities). This has resulted in a large and consistently increasing tax gap (the difference between taxes paid and taxes owed). Id. After years of being underfunded, the IRS was allocated billions of dollars in federal funding via the Inflation Reduction Act of 2022 (“IRA”). (Alan Rappeport, The New York Times). This article reviews the impact of the IRA’s historic funding provided to the IRS, how the IRS is implementing the funding across its operations, and opposition that has arisen in response to the positive impact efforts, specifically surrounding the implementation of artificial intelligence (“AI”) as an enforcement mechanism.

Round Two: Will the SAVE Plan Save Students?

In 2022, the Biden-Harris Administration announced plans to forgive up to $400B in student loans (“forgiveness plan”). (Amy Howe, SCOTUSblog). The Supreme Court struck the plan down in a 6-3 vote, ruling that the Biden-Harris Administration had exceeded its authority. Id. In response, the Administration has posited a new tactic to help student loan borrowers: the Savings on a Valuable Education Plan (“SAVE Plan”). This article analyzes the SAVE Plan, including key details and potential issues, as well as the positive impact it will have on future generations of college applicants.