ABA Tax Section Publishes Fall 2012 Issue of News Quarterly

The ABA Tax Section has published 32 News Quarterly No. 1 (Fall 2012):

• Thinking About Tax Malpractice, by Michael B. Lang (Chapman), pp. 1, 27-29
• Section Meeting Calendar, p. 2
• From the Chair, by Rudolph R. Ramelli (Jones, Walker, New Orleans), p. 3
• Interview: Mark Prater (Minority Chief Tax Counsel, Senate Finance Committee), by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.), pp. 4-7
• Aftermath of NFIB v. Sebelius:  Health Insurance Tax (Penalty) Upheld, by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.), pp. 8-12
• Aftermath of NFIB v. Sebelius:  It's Not a Tax (Statutorily), but It Is a Tax (Constitutionally), by Steve R. Johnson (Florida State), pp. 13-14
• Aftermath of NFIB v. Sebelius:  The Supreme Court Has Spoken: Now What Should Employers Do About Their Group Health Plans?, by David Pratt (Albany), pp. 15, 25
• Opinion Point:  Diagnosis of and Proposed Remedies for Structural Problems in the Federal Tax System, by Jarvis J. Lagman (New York, NY), pp.16-19
• Point to Remember:  The Postman (Usually) Rings Twice: Resolving State Tax Liabilities After a Federal Tax Adjustment, by Jay Maschas (Assistant Manager, Comptroller of Maryland), pp. 20-21
• Point to Remember:  Validity of Guidance Questioned by the Courts, by Adam C. Silva (KPMG, Boston), pp. 21-23
• Point to Remember: Entergy v. Commissioner: The “Untenable” Circuit Split, by Matthew R. Sontag (KPMG, Washington, D.C.), pp. 23-25
• Book Review:  The ABA Property Tax Deskbook, by Walter Hellerstein (Georgia), p. 26
• Government Submissions Boxscore, p. 32
• TAX CLE Calendar, p. 33