March 8, 1999
Contact: Carey Hoffman


Cincinnati -- It's an annual ritual few look forward to - the tedious drudgery of preparing a tax return. But a new book by a researcher from UC's Marx Law Library might make the process a little less agonizing.

Mariano Morales-Lebron has written "How to Avoid Federal Income Tax Complications," a reference volume designed to tell readers where they can find answers to their most troubling tax questions.

"What 'How to Avoid Federal Income Tax Complications' does is provide something for everyone by gathering basic tax information in one place where it is quickly accessible," writes former UC law professor Beverly A. Moran in a review of the book. Moran is now at the University of Wisconsin-Madison Law School.

Moran suggests the book would have value to academics, tax professionals and taxpayers working on their own. "In other words, anyone interested in the federal tax system can find something worth knowing in this text," she writes.

The book is not intended as a guide to tell individuals how to prepare their taxes. Rather, Morales, who is the head of reference at the Marx Law Library, has used his experience to compile a publication that provides basic background and referrals to source materials. Among the many topics covered are:

  • a description of the Internal Revenue Service from national office to service centers, and its administrative law procedures and practices
  • more than 100 pages devoted to computer-assisted research and use of the World Wide Web to obtain everything from free forms to statistical information
  • right of access to government information, which includes a list of relevant statutes with citations and a description of the federal depository library system
  • descriptions of the various statutory sources, including explanations of the differences between conventions and treaties and several official and unofficial sources for texts in English and other languages.
  • The book was published by the UC College of Law, with all of the work including research, manuscript preparation and layout done within the college.

    "This book is my contribution," says Morales of his newest work. "I wanted to produce a book that assists with legal research and can serve as a reference book in this area. My goal was to explain the U.S. tax system in a non-complex way."

    Even before its publication in 1998, Morales' efforts on "How to Avoid Federal Income Tax Complications" earned the book the Award for Excellence in Legal Research at the First International Book and Cybernetics Fair in San Juan, Puerto Rico in 1997.

    This is the second book published by Morales, a native of Puerto Rico who has been at UC for 10 years. He previously published "Diccionario Juridico Segun la Jurisprudencia del Tribunal Supremo de Puerto Rico," a legal reference to decisions from the Puerto Rican judicial system that has been cited in both federal and state courts in the United States.

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