TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Thursday, July 7, 2016

ABA Tax Section Publishes Spring 2016 Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 35 Tax Times No. 3 (Spring 2016):

FROM THE CHAIR
Assisting the IRS
The IRS now more than ever needs the help of the Section and its members. This column describes some of the ways that the Section is providing assistance to the IRS.

PEOPLE IN TAX
The Tax Ghosts of Christmas Past, Christmas Present, and Christmas Yet to Come
In this issue of ATT, People in Tax deviates from its traditional interview format to present the remarks of Terence F. (Terry) Cuff, which he delivered at the Real Estate and Partnerships & LLCs Luncheon on January 29 at the 2016 Midyear Meeting in Los Angeles.

AT COURT
Missing Scalia?

Speculation abounds on the impact on pending cases and major issues, such as abortion and the Second Amendment, of Justice Scalia’s departure from the Supreme Court. Some have tried to focus that speculation on tax issues, but that effort faces two hurdles.

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July 7, 2016 in ABA Tax Section, Tax | Permalink | Comments (0)

Thursday, June 30, 2016

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 69, No. 3 (Spring 2016):

2016 Erwin N. Griswold Lecture Before the American College of Tax Counsel

Selected Papers From the Inaugural International Taxpayer Rights Conference

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June 30, 2016 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Monday, June 6, 2016

Death Of Phil Mann

MannPhillip L. Mann (Miller & Chevalier, Washington, D.C.) passed away over the weekend at the age of 76.  From his 2012 ABA Tax Section Distinguished Service Award:

This year’s tribute is made to honor the extraordinary contribution of Phil Mann through his commitment to sound tax law and policy, to fair and effective administration of the tax system, and to the importance of the role of the Tax Section.

Phil was born and raised in the town of Alva, a dot on Oklahoma’s western panhandle. Phil initially attended the University of Oklahoma and upon transferring to the University of Texas after a year, he proceeded to graduate in five years, obtaining both a Bachelor of Business Administration degree and his LL.B. in 1962, at the age of 22. At UT, Phil converted to become a lifelong Texan, especially relishing the successes of the Darrell Royal football teams during his college days.

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June 6, 2016 in ABA Tax Section, Tax | Permalink | Comments (1)

Thursday, May 19, 2016

Book:  Bureaucratic Oppression And The Tax System

ABA Tax LawyerLeslie Book (Villanova), Bureaucratic Oppression and the Tax System, 69 Tax Law. ___ (2016):

Observers of the Internal Revenue Service’s administration of the earned income tax credit (EITC) have leveled one main criticism, that the Service has been unable to reduce stubbornly high error rates. Congress has generally focused attention on this problem with many legislative initiatives, including unprecedented (for the tax system) penalties for improper claims, special due diligence rules for preparers submitting returns with EITC claims, and a lessening of pre-assessment right to judicial review of Service rejections of EITC claims.

In this Article I wish to shift attention to the Service’s poor service to EITC claimants. In particular, I wish to broaden the inquiry to reflect the insights of nontax scholars who have looked at the ways that administrative agencies interact with low-income individuals who rely on benefits that agencies administer.

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May 19, 2016 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Saturday, May 7, 2016

ABA Tax Section May Meeting

The ABA Tax Section May meeting concludes today in Washington, D.C.  The full program is here.  Today's highlights are:

SedoPro Bono & Tax Clinics, Reflecting on Low Income Tax Clinics and Celebrating Professor Kathryn Sedo

This program will look back at low income tax clinics since their inception with a particular focus on retiring clinic Professor Kathryn Sedo of the University of Minnesota. Professor Sedo has been a part of the low income taxpayer community as one of the founders of one of the oldest clinics in the country. As she retires from her current position, we have the opportunity to look at the changes in the tax system as it relates to low income taxpayers over the course of her career and to look forward.

  • Frank DiPietro (Minnesota) (moderator)
  • Leslie Book (Villanova)
  • Keith Fogg (Harvard)
  • Peter Panuthos (Chief Special Trial Judge, U.S. Tax Court)

GideonPosthumous Presentation, 2016 Distinguished Service Award Recipient Ken Gideon

The Section of Taxation is pleased to honor Kenneth W. (“Ken”) Gideon as the recipient of its 2016 Distinguished Service Award in recognition for his distinguished career in recognition of his service to the profession, service to the government, and service to the Section. 

The Distinguished Service Award is the highest honor awarded by the Section of Taxation. The Award is given to individuals who have had a distinguished career in taxation and “who have provided an aspirational standard for all tax lawyers to emulate.” In the fall of last year, the Distinguished Service Award Committee unanimously selected Ken to be this year’s recipient. As is the custom of the Committee, the plan was to inform Ken of the Award at the Council Dinner during the January meeting in Los Angeles. Ken passed away unexpectedly on January 10, 2016, two weeks before the Los Angeles meeting. [See Michael Graetz, Farewell To Ken Gideon.]

Other Tax Profs with speaking roles today include:

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May 7, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, May 6, 2016

ABA Tax Section May Meeting

ABA Tax SectionThe ABA Tax Section May meeting continues today in Washington, D.C.  The full program is here.  Yesterday's highlight was the annual Laurence Neal Woodworth Memorial Lecture in Federal Tax Law and Policy on What Has the Tax Court Been Doing? An Update delivered by Senior Tax Court Judge James S. Halpern. Today's highlights are the two Teaching Taxation programs:

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May 6, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Wednesday, April 27, 2016

ABA Teleconference Today On The Tax Code And Income Inequality

LogoThe ABA Section of Civil Rights and Social Justice and the ABA Tax Section are offering a free teleconference today at 3:30 - 5:00 EST on The Tax Code and Income Inequality: Limitations and Political Opportunities:

“Welfare” has become “workfare,” delivered through the Tax Code, e.g., the Earned Income Tax Credit and Child Tax Credit. How well is that really working for low and middle income Americans, much less those in poverty? At the same time, tax deductions, credits—and avoidance/evasion schemes—are increasingly benefitting wealthy individuals and big corporations, which increasingly pay a smaller portion of federal tax revenue—revenue that could fund government programs, bolster economic growth and benefit the bottom 99% by providing jobs and increase skills of lower income American. Panelists will discuss how changes to the Tax Code can address income inequality in the U.S. and political opportunities for reform.

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April 27, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Monday, April 18, 2016

ABA Tax Section Announces 2016-18 Public Service Fellows

ABA Tax Section Logo (2012)The 2016-2018 Christine A. Brunswick Public Service Fellowship Class:

  • Laura LaPrade, a recent graduate of the University of the District of Columbia David A. Clarke School of Law, will be working with Community Tax Aid, Inc., in Washington, DC.
  • Catherine Strouse, who earned her J.D. from Gonzaga University School of Law and an LL.M. in Taxation from the University of San Diego School of Law, will be working with the Legal Aid Society of San Diego.

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April 18, 2016 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Wednesday, April 6, 2016

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 69, No. 2 (Winter 2016):

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April 6, 2016 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Thursday, March 3, 2016

ABA Tax Section Publishes Winter 2016 Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 35 Tax Times No. 2 (Feb. 2016):

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March 3, 2016 in ABA Tax Section, Tax | Permalink | Comments (0)

Wednesday, March 2, 2016

ABA Tax Section Publishes Fall 2015 Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 35 Tax Times No. 1 (Oct. 2015):

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March 2, 2016 in ABA Tax Section, Tax | Permalink | Comments (0)

Tuesday, March 1, 2016

Winners Of The 15th Annual Law Student Tax Challenge

15th LSTCABA Tax Section, Winners of the 15th Annual Law Student Tax Challenge:

The Section is pleased to announce the winners of the 15th Annual Law Student Tax Challenge, a contest designed to give students an opportunity to research, write about, and present their analyses of a real-life tax planning problem. The competition is open to both J.D. and LL.M. law students. The teams presented oral arguments before a panel of distinguished tax lawyers and tax court judges attending the Section of Taxation 2016 Midyear Meeting in Los Angeles, CA, with the winners honored at a reception during the meeting.

The awardees from this year's competition include:

J.D. Division

1st Place:
Scott Woody and Frank Cardoza
University of New Mexico School of Law
Coach: Mary Pareja

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March 1, 2016 in ABA Tax Section, Tax, Teaching | Permalink | Comments (0)

Thursday, February 4, 2016

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 69, No. 1 (Fall 2015):

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February 4, 2016 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Tuesday, February 2, 2016

Tax Prof Tour And Dinner At ABA Tax Section Midyear Meeting In Los Angeles

Here is a photo of Tax Profs at the Frank Gehry Tour of Loyola-L.A. Law School and Dinner on January 29 (during the  ABA Tax Section Midyear meeting in Los Angeles):

LLS_TaxProfs_012916
(Photo credit: Brian Costello)

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February 2, 2016 in ABA Tax Section, Tax | Permalink | Comments (0)

Saturday, January 30, 2016

ABA Tax Section Midyear Meeting

ABA LAThe ABA Tax Section Midyear meeting concludes today in Los Angeles. The full program is here. Today's highlight is the Keynote Address by Edward Kleinbard (USC), Fiscal Policy in an Age of Inequality:

Politicians of all persuasions are fixated on tax policy during this primary season, but this is the wrong question to debate. What we should care about is fiscal policy -- the net economic and social impacts of government taxing and spending, taken together. Government is not in the business of taxing us for sport, but rather of spending our money on public goods. Taxation is just how we finance the government we want.

A more muscular U.S. fiscal policy — not a further retrenchment — in fact responds to America's three great economic quandaries: (1) the surge in top-end inequality, where the income and wealth of the most affluent Americans have grown at rates that far outstrip the gains of the rest of America; (2) the stagnant incomes of the middle class; and (3) long-term growth. But we cannot see why this is true or how we can do better unless we look at the entirety of the opportunities for welfare-enhancing government investment and insurance, net of the cost of financing those programs through taxation. This outline presentation draws in part on my book, We Are Better Than This, to suggest why more government investment and insurance programs would lead to a happier and wealthier society. As in the book, the outline presentation benchmarks the United States against other countries to remind readers that we are unique in the world, and not always in a good way: we are a low-tax, small government, large and rich country that tolerates more poverty and much greater income inequality within our midst than do our peers.

Other Tax Profs with speaking roles today include:

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January 30, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, January 29, 2016

ABA Tax Section Midyear Meeting

ABA LAThe ABA Tax Section Midyear meeting continues today in Los Angeles. The full program is here. Today's highlight is the Teaching Taxation Program:

Inequality and Taxation. The debate over the nature of inequality and social mobility in the United States, and the corresponding role of taxation, continues to be at the center of public discourse. Potential tax reform will remain a major topic in political conversations in the coming year. Panelists will debate and discuss both the underlying issues and possible responses from the tax system, including redistribution and taxation, wealth concentration and estate and gift taxation, creative tax reform, and the legal and practical limits on a tax response to inequality.

  • Chair:  Anthony Infanti (Pittsburgh)
  • Moderator:  Kerry Ryan (St. Louis)
  • Panelists:  Neil Buchanan (George Washington), Goldburn Maynard, Jr. (Louisville), Miranda Fleischer (San Diego)

Other Tax Profs with speaking roles today include:

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January 29, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Monday, January 25, 2016

SoCal Law Students Invited To ABA Tax Section Careers In Tax Law Dinner On Jan. 28

ABAThe ABA Tax Section invites all Southern California area law students to attend a Careers in Tax Law Dinner this Thursday, Jan. 28, at the J.W. Marriott L.A. Live at 7:00 p.m.:

The ABA Section of Taxation cordially invites you to the Careers in Tax Law Dinner at the 2016 Midyear Meeting. A dynamic panel of tax practitioners will speak about the nature of their jobs, what they do, and how students might best prepare for and pursue careers in this field. Dinner will be provided.

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January 25, 2016 in ABA Tax Section, Law School Rankings, Tax | Permalink | Comments (0)

Monday, January 4, 2016

Loyola To Host Tax Prof Dinner At ABA Tax Section Midyear Meeting In Los Angeles

ABA Tax Section Logo (2012)Tax Professors attending the ABA Tax Section Midyear Meeting in Los Angeles are invited to a dinner at Loyola Law School on Friday, Jan. 29 from 6:00-8:00 p.m.  If you would like to attend, please RSVP to Jennifer Kowal.

On a related note, please let me know if would like to break away and see the many wonders of Malibu (a 35 minute drive from the conference hotel).  I'd be happy to get together for breakfast, lunch, dinner, or drinks at one of the many beachfront spots here, or show you around America's most beautiful campus:

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January 4, 2016 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Tuesday, September 22, 2015

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 68, No. 4 (Summer 2015) (State and Local Tax Edition):

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September 22, 2015 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Sunday, September 20, 2015

ABA Tax Section Fall CLE Meeting

ABA Tax Section Logo (2012)The ABA Tax Section concluded its three-day joint Fall CLE Meeting with the ABA Real Property, Trust and Estate Law Section yesterday in Chicago.  The full program is here.  Tax Profs with speaking roles included:

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September 20, 2015 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Tuesday, August 25, 2015

ABA Tax Section Accepting Nominations For 2016-2018 Public Service Fellowships


ABA Tax Section Logo (2012)The ABA Tax Section is accepting applications for Public Service Fellowships for 2016-2018:

The American Bar Association Section of Taxation is pleased to announce that it is now accepting applications for its Christine A. Brunswick Public Service Fellowship program class of 2016-2018. ...

The Christine A. Brunswick Public Service Fellowships provide funding for the Fellows’ salaries and benefits, as well as law school debt assistance, by means of charitable contributions to the sponsoring organization. The Section plans to award two fellowships each year.

Applications must be received by November 13, 2015, to be considered. Interviews will be conducted during the Section’s Midyear Meeting in Los Angeles, CA, on January 28-30, 2016. The Section will cover the cost of travel and accommodations for applicants selected for interviews.

To apply for the Christine A. Brunswick Public Service Fellowships, see here

August 25, 2015 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Tuesday, July 21, 2015

ABA Tax Section Publishes Summer 2015 Issue Of News Quarterly

ABA News QuarterlyThe ABA Tax Section has published 34 News Quarterly No. 4 (Summer 2015):

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July 21, 2015 in ABA Tax Section, Tax | Permalink | Comments (0)

Tuesday, June 30, 2015

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 68, No. 3 (Spring 2015):

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June 30, 2015 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Monday, June 15, 2015

Call For Review Essays: ABA Tax Section NewsQuarterly

ABA News QuarterlyFrom Linda Beale (Wayne State):

The ABA Tax Section’s NewsQuarterly is transitioning to an all-digital format. One new feature to be introduced in connection with the move to digital is reviews of books and articles on topics of interest to tax practitioners. Reviews serve the purpose of informing readers of recent publications pertaining to tax policy and emerging issues, as well as broader concerns about the interrelationship between tax policies and economic growth. Reviews may be of single books or articles or they may be review essays that discuss and compare two or more books and articles addressing the same topic, similar to such review essays in the New York Review of Books. Reviews will be considered for publication in each quarterly issue, with the first review appearing in the Winter 2016 issue.

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June 15, 2015 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Saturday, May 9, 2015

ABA Tax Section May Meeting

ABA Tax Section Logo (2012)The ABA Tax Section May meeting concludes today in Washington, D.C. The full program is here. Tax Profs with speaking roles today include:

  • Employee Benefits:  Kathryn Kennedy (John Marshall)
  • Pro Bono & Tax Clinics:  Scott Schumaker (U. Washington)
  • Sales, Exchanges & Basis:  Brad Borden (Brooklyn), Danshera Cords (Albany), Erik Jensen (Case Western), Calvin Johnson (Texas), Roberta Mann (Oregon)

May 9, 2015 in ABA Tax Section, Tax | Permalink | Comments (0)

Friday, May 8, 2015

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 68, No. 2 (Winter 2015):

Continue reading

May 8, 2015 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

ABA Tax Section May Meeting

ABA Tax Section Logo (2012)The ABA Tax Section May meeting continues today in Washington, D.C. The full program is here. Tax Profs with speaking roles today include:

  • Bankruptcy & Workouts:  Don Leatherman (Tennessee)
  • Diversity:  Allen Madison (South Dakota)
  • Foreign Activities of U.S. Taxpayers:  Robert Peroni (Texas)
  • Foreign Activities of U.S. Taxpayers, Foreign Lawyers Forum, Transfer Pricing & U.S. Activities of Foreigners and Tax Treaties:  Karen Brown (George Washington)

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May 8, 2015 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Thursday, May 7, 2015

ABA Tax Section May Meeting

LectureThe ABA Tax Section May meeting kicks off today in Washington, D.C. The full program is here. Today's highlight is the annual Laurence Neal Woodworth Memorial Lecture in Federal Tax Law and Policy on Prospects for Tax Reform delivered by Dave Camp (Senior Policy Advisor, PricewaterhouseCoopers; Former Chair, House Ways & Means Committee).  Tax Profs with speaking roles today include:

  • Low Income Taxpayers Representation Workshop:  Keith Fogg (Villanova), Robert Nassau (Syracuse)

May 7, 2015 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Tuesday, May 5, 2015

ABA Tax Section Publishes Spring 2015 Issue Of News Quarterly

ABA News QuarterlyThe ABA Tax Section has published 34 News Quarterly No. 3 (Spring 2015):

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May 5, 2015 in ABA Tax Section, Tax | Permalink | Comments (0)

Thursday, March 26, 2015

Taxation of Entertainers, Athletes, and Artists

ABALionel Sobel, Taxation of Entertainers, Athletes, and Artists (ABA Press, 2015):

As entertainers, athletes, and artists are often treated differently by the public, tax law also distinguishes between them and people who earn their living in more traditional ways. Their unique forms and sources of income; where the income is earned; and the sometimes uncertain ways that it is compensated require careful understanding and special handling

Taxation of Entertainers, Athletes, and Artists discusses the complex issues affecting the income taxation of these professionals. In this clearly written book, author Lionel S. Sobel provides numerous examples, calculations, charts and graphs to illustrate the material. He explains how taxation affects them in two sections:

Part I: U.S. domestic taxation policies and procedures, addressing how the United States taxes income earned in the United States by entertainers, athletes and artists who are United States citizens and resident aliens.

Part II: International taxation, covering the way that the United States taxes income earned in the U.S. by entertainers, athletes, and artists who are nonresident aliens, and how other countries tax income in those countries when these performers and artists are U.S. citizens and U.S.-resident aliens. This part also considers how the U.S. has provided some tax relief for those of its citizens and resident aliens who pay tax in other countries.

March 26, 2015 in ABA Tax Section, Book Club, Scholarship, Tax | Permalink | Comments (0)

Monday, March 23, 2015

Fogg Receives 2015 Janet Spragens Pro Bono Award

FoggABA Tax Section Press Release (Mar. 20, 2015):

The American Bar Association Section of Taxation presented its annual Janet Spragens Pro Bono Award to Professor T. Keith Fogg, Professor of Law and Director of the Federal Tax Clinic at Villianova University School of Law, during the Section’s Plenary luncheon on January 31, 2015.

We are truly grateful for Keith’s ongoing commitment to serve low-income taxpayers,” Armando Gomez, Section Chair said. “As Director of the Federal Tax Clinic at Villanova Law School, Keith has trained and mentored a new generation of volunteers. His work as editor of Effectively Representing Your Client Before the IRS and his contributions to Procedurally Taxing, a blog he co-founded, have served as valuable resources for pro bono tax practitioners nationwide.”

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March 23, 2015 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (1)

Thursday, February 12, 2015

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 68, No. 1 (Fall 2014):

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February 12, 2015 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Wednesday, February 4, 2015

ABA Tax Section Publishes Winter 2015 Issue of News Quarterly

ABA News QuarterlyThe ABA Tax Section has published 34 News Quarterly No. 2 (Winter 2015):

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February 4, 2015 in ABA Tax Section, Tax | Permalink | Comments (0)

Tuesday, February 3, 2015

ABA Tax Section Midyear Meeting

ABA Tax Section Logo (2012)Tax Prof speakers at last week's ABA Tax Section Midyear Meeting in Houston (full program here):

  • Linda Beale (Wayne State), Standards of Tax Practice
  • Brad Borden (Brooklyn), Danshera Cords (Albany), Elaine Gagliardi (Montana), Michael Lang (Chapman), Charlene Luke (Florida), Roberta Mann (Oregon), Bruce McGovern (South Texas), Marty McMahon (Florida), Teaching Taxation 

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February 3, 2015 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, November 7, 2014

Today is Deadline for ABA Law Student Tax Challenge

Lstc-14thToday is the deadline for student submissions in the 14th Annual Law Student Tax Challenge (J.D. Problem (rules; entry form); LL.M. Problem (rules; entry form))

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip (including airfare and accommodations for two nights) to the Section of Taxation 2015 Midyear Meeting, January 29-31 in Houston, TX, where each team will defend its submission before a panel of judges consisting of the country’s top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community. On average, more than 60 teams compete in the J.D. Division and more than 40 teams compete in the LL .M. Division. For examples of the "Best Written" winners from past competitions, please click here.

IMPORTANT DATES

  1. Submission Deadline: November 7, 2014
  2. Notification of Semifinalists and Finalists: December 19, 2014
  3. Semifinal and Final Oral Defense Rounds: January 30, 2015 in Houston, TX

November 7, 2014 in ABA Tax Section, Tax | Permalink | Comments (0)

Wednesday, October 22, 2014

ABA Tax Section Publishes Fall 2014 Issue of News Quarterly

ABA News QuarterlyThe ABA Tax Section has published 34 News Quarterly No. 1 (Fall 2014):

October 22, 2014 in ABA Tax Section, Tax | Permalink | Comments (0)

Wednesday, October 8, 2014

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 67, No. 4 (Summer 2014):

October 8, 2014 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Sunday, September 21, 2014

ABA Tax Section Fall CLE Meeting

ABA Tax Section (2014-2)The ABA Tax Section concludes its three-day Joint Fall CLE Meeting with the ABA Real Property, Trust and Estate Law Section today in Denver. The full program is here.  Tax Profs with speaking roles include:

  • Diversity:  Anthony Infanti (Pittsburgh)
  • Employee Benefits:  Jon Forman (Oklahoma), Kathryn Kennedy (John Marshall)
  • Exempt Organizations:  Nancy McLaughlin (Utah), Elaine Wilson (West Virginia)
  • Federal Income Tax Rules Affecting “Legal” Marijuana Businesses:  Edward Roche (Denver)
  • Individual & Family Taxation:  Lee-Ford Tritt (Florida)
  • Partnerships & LLCs:  Karen Burke (Florida)
  • Pro Bono & Tax Clinics:  Diana Leyden (Connecticut)
  • Sales, Exchanges & Basis:  Brad Borden (Brooklyn), Fred Brown (Baltimore), Erik Jensen (Case Western), Roberta Mann (Oregon)
  • Standards of Tax Practice:  Linda Beale (Wayne State), Steve Johnson (Florida State)
  • Tax Policy & Simplification:  Alice Abreu (Temple), Jon Forman (Oklahoma), Richard Lavoie (Akron), John Plecnik (Cleveland-Marshall)
  • Tax Practice Management:  Mike Lang (Chapman)
  • Teaching Taxation:  Danshera Cords (Albany), Adam Chodorow (Arizona State), Omri Marian (Florida), Diane Ring (Boston College), Kerry Ryan (St. Louis)

September 21, 2014 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Wednesday, September 10, 2014

ABA Tax Section Releases 2014-15 Law Student Tax Challenge Problem

Lstc-14thThe ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 14th Annual Law Student Tax Challenge (2014-2015):

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip (including airfare and accommodations for two nights) to the Section of Taxation 2015 Midyear Meeting, January 29-31 in Houston, TX, where each team will defend its submission before a panel of judges consisting of the country’s top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community. On average, more than 60 teams compete in the J.D. Division and more than 40 teams compete in the LL .M. Division. For examples of the "Best Written" winners from past competitions, please click here.

IMPORTANT DATES

  1. Submission Deadline: November 7, 2014
  2. Notification of Semifinalists and Finalists: December 19, 2014
  3. Semifinal and Final Oral Defense Rounds: January 30, 2015 in Houston, TX

September 10, 2014 in ABA Tax Section, Legal Education, Tax, Tax Analysts, Teaching | Permalink | Comments (0)

Monday, September 8, 2014

ABA Tax Section Accepting Nominations for 2015-2017 Public Service Fellowships


ABA Tax Section (2014)The ABA Tax Section is accepting applications for Public Service Fellowships for 2015-2017:

The Christine A. Brunswick Public Service Fellowships provide salaries and benefits, as well as law school debt assistance, by means of charitable contributions to the sponsoring organizations to fellows selected. The Section plans to award two fellowships each year.

Applications must be received by November 14, 2014, to be considered. Interviews will be conducted during the Section’s Midyear Meeting in Houston on January 29-31, 2015. The Section will cover the cost of travel and accommodations for applicants selected for interviews.

To apply for the ABA Tax Section Public Service Fellowships, please click here.

The 2014-2016 Christine A. Brunswick Public Service Fellowship class:

September 8, 2014 in ABA Tax Section, Tax | Permalink | Comments (0)

Wednesday, August 20, 2014

ABA Tax Section Publishes Summer 2014 Issue of News Quarterly

ABA News QuarterlyThe ABA Tax Section has published 33 News Quarterly No. 4 (Summer 2014):

August 20, 2014 in ABA Tax Section, Tax | Permalink | Comments (0)

Friday, August 8, 2014

Council of the ABA Section on Legal Education Meets Today

ABA Logo 2The Council of the ABA Section on Legal Education and Admission to the Bar meets today in Boston:

Open Session Agenda

A. June 2014 Open Session Minutes

B. Review and Approve Revised Internal Operating Practices (IOPs)
1.  Revised IOPs
2.  Explanation of Revisions

C. Report on Standards Transition Plan

D.  Budget
1.  Consider revised budget, based on ABA budget outcome, hiring, revision to travel budget, technology and set school fees

E. Affiliate Reports
1.  AALL
2.  ALWD
3.  CLEA
4.  LSAC
5.  NALP Update
6.  NALP Class of 2013 Selected Findings
7.  NCBE
8.  SALT

F. Data Policy Committee Report (Strickman)
1. Minor adjustments to AQ
2. Beta testing of employment outcomes protocol

G. Rport on Student Loans Forgiveness Work Group

H. Committee Reports
1.  BOG Liaison
2.  Law Student Division
3.  Young Lawyers
4.  House of Delegates
5.  Managing Director
6.  Chairperson

August 8, 2014 in ABA Tax Section, Legal Education | Permalink | Comments (0)

Tuesday, August 5, 2014

ABA Tax Section Seeks Pro Bono Tax Counsel

The ABA Tax Section seeks a Pro Bono Tax Counsel:

ABA Tax Section Logo (2012)The Pro Bono Counsel works closely with Tax Section members and staff to develop and grow pro bono programs for the Tax Section. Responsibilities include program development and management, advertising, writing and editing, and recruitment.

The Pro Bono Counsel also administers the Christine A. Brunswick Public Service Fellowship through the Public Service Fellowship Committee as well as the Janet Spragens Pro Bono Award through the Pro Bono Award Committee. The Pro Bono Counsel will cultivate relationships with the Tax Court, Armed Forces, IRS, the low income taxpayer community, Tax Section members, and other ABA entities.

Does substantive legal work and may manage a grant funded project or provide substantive support to an ABA entity. May manage that entity. May be supervised by another attorney and frequently supervises more junior attorneys and/or other staff. Includes legal research, writing, speaking, provision of technical assistance, and may include grant development and/or fundraising.

August 5, 2014 in ABA Tax Section, Tax, Tax Prof Jobs | Permalink | Comments (0)

Wednesday, July 23, 2014

7th Circuit: ABA Retirement Fund Denied Tax-Exempt Because It Did Not Work to Improve Conditions of Legal Profession

ABA Retirement Funds v. United States, No. 13‐2332 (7th Cir. July 21, 2014):

ABA Logo 2ABA Retirement, appeals the district court’s denial of its request for tax‐exempt status for the years 2000 through 2002. Agreeing with the Internal Revenue Service, the district court found that ABA Retirement was not a tax-exempt “business league” under 26 U.S.C. § 501(c)(6) during the relevant period. We agree with that assessment and affirm. ...

This is not a close case; save for the fact that it is a nonprofit corporation, ABA Retirement fails every necessary condition for business league status. Because the district court’s opinion is thorough, here we focus on just two of the reasons why ABA Retirement is not a business league: (1) its activities are not directed to the improvement of business conditions for the legal field generally; and (2) it engages in a business ordinarily conducted for profit.

July 23, 2014 in ABA Tax Section, Tax | Permalink | Comments (2)

Tuesday, June 17, 2014

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 67, No. 3 (Spring 2014):

June 17, 2014 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 10, 2014

ABA: Law Schools Can Admit 10% of Students Without LSAT, Must Do Annual Audit of Placement Data, Can't Give Academic Credit for Paid Externships

ABA Journal, Legal Ed Section’s Council Wraps Standards Review, Keeps Ban on Academic Credit For Paid Externships:

ABA Logo 2The governing council of the ABA Section of Legal Education and Admissions to the Bar has wrapped up its comprehensive review of the law school accreditation standards.

The council, which met Friday in Cleveland, approved five of the six remaining proposed changes in the standards, including one that would permit schools to admit up to 10 percent of their entering class with students who haven’t taken the LSAT and one that would limit the number of transfer credits a school can grant for prior law study not taken as a JD-degree student at an ABA-approved school.

It also approved new rules of procedure, a new set of definitions, a new protocol for auditing reported law school employment outcomes beginning with the graduating class of 2015, and the deletion of a chapter of standards whose provisions have been moved elsewhere in the standards.

In fact, the only proposed change in the standards the council didn’t approve was one that would have eliminated the current prohibition against granting academic credit to a student for participating in a field placement program for which the student receives compensation. ...

All of the proposed changes in the standards—along with a host of others approved by the council in March—will be reviewed by the ABA House of Delegates at the association’s 2014 annual meeting in Boston in August.

Update:  National Law Journal, ABA Council Says No to Paid Law Student Externships

June 10, 2014 in ABA Tax Section, Legal Education | Permalink | Comments (8)

Tuesday, May 20, 2014

ABA Tax Section Publishes Spring 2014 Issue of News Quarterly

ABA News QuarterlyThe ABA Tax Section has published 33 News Quarterly No. 3 (Spring 2014):

May 20, 2014 in ABA Tax Section, Tax | Permalink | Comments (0)

Saturday, May 10, 2014

ABA Tax Section May Meeting

ABA Tax Section Logo (2012)The ABA Tax Section May meeting concludes today in Washington, D.C. The full program is here. Tax Profs with speaking roles today include:

  • Employee Benefits:  Jonathan Forman (Oklahoma), Kathryn Kennedy (John Marshall)
  • Pro Bono & Tax Clinics:  Bryan Camp (Texas Tech), Keith Fogg (Villanova), Steve Johnson (Florida State), Tuan Samahon (Villanova), George Willis (Chapman)
  • Tax Practice Management:  Michael Lang (Chapman)

May 10, 2014 in ABA Tax Section, Tax | Permalink | Comments (0)

Friday, May 9, 2014

ABA Tax Section May Meeting

ABA Tax Section Logo (2012)The ABA Tax Section May meeting continues today in Washington, D.C. The full program is here. Tax Profs with speaking roles today include:

  • Employee Benefits Update:  Jonathan Forman (Oklahoma)
  • Exempt Organizations:  Ellen Aprill (Loyola-L.A.)
  • Tax Policy and Simplification:  Mihir Desai (Harvard), Jonathan Forman (Oklahoma), Itai Grinberg (Georgetown), Dick Harvey (Villanova), Edmund Outslay (Michigan State), Stephen Shay (Harvard)
  • Teaching Taxation:  Leslie Book (Villanova), Adam Chodorow (Arizona State), Danshera Cords (Albany), G. Ellis Duncan (Georgetown), Kerry Ryan (St. Louis), Sara Sternberg Greene (Duke)
  • Transfer Pricing:  Peter Barnes (Duke)

May 9, 2014 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Thursday, May 8, 2014

ABA Tax Section May Meeting

ABA Tax Section Logo (2012)The ABA Tax Section May meeting kicks off today in Washington, D.C. The full program is here. Today's highlight is the annual Laurence Neal Woodworth Memorial Lecture in Federal Tax Law and Policy delivered by former IRS Commissioner Douglas H. Shulman (Senior Advisor, McKinsey & Co.; Senior Fellow, Harvard Kennedy School Center for Business and Government). Tax Profs with speaking roles today include:

  • Low Income Taxpayers Representation Workshop:  Diana Leyden (Connecticut), Miriam Marton (Connecticut), Kathryn Sedo (Minnesota), Jack Snyder (Baltimore), George Willis (Chapman)

May 8, 2014 in ABA Tax Section, Tax | Permalink | Comments (0)