Among the earliest adopters of the Model Penal Code, Illinois codified its entire General Part, including the provisions on accountability, legislatively altering numerous common law positions that required change.  Thus, as of 1961, its accountability statute predicated accomplice liability on one’s purposefully giving aid to the principal actor.  Unfortunately, those changes were resisted by the…

This is an invited response piece to the Walker & Hoffer article, The Death of Tax Court Exceptionalism. Our special thanks to Professor Lederman for penning this excellent response.