TaxProf Blog

ABA Tax Section May Meeting

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

• Affiliated & Related Corporations:  Michelle Kwon (Tennessee), Don Leatherman (Tennessee)
• Diversity:  Patricia A. Cain (Santa Clara)
• Employee Benefits Distributions Update:  Kathryn J. Kennedy (John Marshall)
• Exempt Organizations:  Jill S. Manny (NYU)
• Individual & Family Taxation:  David L. Rice (California Polytechnic)
• Pro Bono & Tax Clinics:  Michael Campbell (Villanova), Keith Fogg (Villanova)
• Publications:  Alice Abreu (Temple)
• S Corporations:  Robert K. Morrow (Chapman)
• Sales, Exchanges & Basis:  Bradley T. Borden (Brooklyn), Erik Jensen (Case Western)
• Tax Policy & Simplification:  Itai Grinberg (Georgetown), Roberta F. Mann (Oregon), Erik Jensen (Case Western), Tracy Kaye (Seton Hall)
• Tax Practice Management:  Michael B. Lang (Chapman)
• Teaching Taxation:  Joshua Blank (NYU), Adam S. Chodorow (Arizona State), Deborah A. Geier (Cleveland State), Omri Marian (Florida), Adam Rosenzweig (Washington U.)

Tax Prof Dinner:

2013 Tannenwald Tax Writing Competition

For students who wrote tax seminar papers this semester:  the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2013 Tannenwald Tax Writing Competition:

Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to legal scholarship of the highest quality, the Tannenwald Writing Competition is open to all full- or part-time law school students, undergraduate or graduate. Papers on any federal or state tax-related topic may be submitted in accordance with the Competition Rules.

Prizes:

• 1st Place:  $5,000, free trip to the 2014 ABA Tax Section Mid-Year Meeting and publication in the Florida Tax Review
• 2nd Place:  $2,500
• 3rd Place:  $1,500

Deadline:  July 1, 2013. Mail papers to: Tannenwald Foundation, Ste. 200, 1275 Pennsylvania Ave., N.W., Washington, D.C. 20004, Attn: Melnie Moore.

For more information, contact Nancy Abramowitz.

For a list of participating law schools, see here. For a list of winners from prior years, and their tax faculty sponsors, see here.

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 65, No. 4 (Summer 2012):

• Peter D. Enrich (Northeastern), Federal Courts and State Taxes: Some Jurisdictional Issues, With Special Attention to the Tax Injunction Act, 65 Tax Law. 731 (2012)
• Philip M. Tatarowicz (Georgetown) & William G. Nolan (Ernst & Young (Akron-Cleveland)), Federal Courts and State Taxes: Select Jurisdictional Issues: Standing and Comity, 65 Tax Law. 763 (2012)
• Asishah Hashmi (Corporate Tax Counsel, District of Columbia Office of Tax and Revenue), Is Home Really Where the Heart Is?: State Taxation of Domiciliaries, Statutory Residents, and Nonresidents in the District of Columbia, 65 Tax Law. 797 (2012)
• Richard M. Weber, Jr. (Deloitte Tax (Dallas)), Invalid Excise: Washington's Real Estate Excise Tax Applied to a Change in Control, 65 Tax Law. 845 (2012)
• Raffi Melanson (J.D. 2013, Georgetown), Comment, Sales Tax and the Shadow of Cloud Computing: Searching the Horizon for a Workable, National Solution, 65 Tax Law. 871 (2012)
• Bernadette DiPrisco (J.D. 2013, Georgetown), Note, Whirlpool Properties, Inc. v. Director, Division of Taxation: The Throwout Rule Should be Thrown Out, 65 Tax Law. 897 (2012)

Florida, Georgetown Win 2012 ABA Law Student Tax Challenge

The ABA Tax Section has released the list of winners of the 2012 Law Student Tax Challenge:

J.D. Division:

• 1st Place:  Florida -- Stephanie Malen & Paul D'Alessandro
• 2nd Place:  William & Mary -- Kandyce Korotky & Kate Ward
• 3rd Place:  Florida -- KaLynn Ryker & Sara Heuer
• Best Written Submission:  Harvard -- Tyson Willis & Jonathan Borowsky

LL.M. Division:

• 1st Place:  Georgetown -- Clayton Collins & Logan Kincheloe
• 2nd Place:  Denver -- Justin Byrd & Kyle Johnson
• Best Written Submission:  Georgetown -- Clayton Collins & Logan Kincheloe

ABA Tax Section Names 2013 Nolan Fellows

The ABA Tax Section has announced the recipients of its 2013 Nolan Fellowships:

• Christina M. Crockett (Hunton & Williams, McLean, VA)
• Cynthia Kahl (IRS, San Francisco, CA)
• Sean J. Norton (Pine Tree Legal Assistance, Portland, ME)
• Matthew R. Sontag (KPMG, Washington, D.C.)
• Samuel P. Weiler (Ernst & Young, Columbus, OH)
• Zhanna A. Ziering (Caplin & Drysdale, NY)

Named for the late Jack Nolan, a dedicated and respected Tax Section member, the distinction is awarded to young lawyers who are actively involved in the Section and have shown leadership qualities. Each one-year fellowship includes waived Meeting registration fees and assistance with travel to some Section meetings.

ABA Tax Section Awards Two Public Service Tax Fellowships

The ABA Tax Section today  announced the winners of its two Public Service Tax Fellowships for 2013-2015:

Susanna Birdsong, scheduled to earn her J.D. from the American University College of Law in May 2013, will be working as policy counsel with the National Women’s Law Center in Washington, D.C. She will focus on tax credits available to low-income families at the federal and state level.

Susanna Ratner, a recent graduate of the Yeshiva University’s Benjamin Cardozo School of Law, is working with the SeniorLAW Center in Philadelphia, Pa. to provide direct legal services to low-income seniors with tax issues relating to home ownership.

Death of Christine Brunswick

Christine Ann Brunswick, Executive Director of the ABA Tax Section for over 25 years, died on Monday at the age of 60. She was Vice President and a Member of the Board of Directors of the National Breast Cancer Coalition:

A longtime breast cancer advocate, Chris was part of the National Breast Cancer Coalition since its inception in 1991. She was a leader at every level, and among her many other volunteer efforts for NBCC, she testified before Congress and regulatory agencies, often appeared on television and in print media on behalf of NBCC, represented the coalition on various national committees and panels, and spoke around the world to advocates and researchers. She served on the NBCC Executive Committee and was one of the founders and advocates for NBCC’s international work, participating in various international conferences, including the 4th United Nation’s World Conference on Women in Beijing, China in 1995. Chris acted as a mentor for new NBCC board members and for participants in our Emerging Leaders network. ...

A memorial service will be held for Chris on Friday, March 1, from 12 noon until 3 p.m. at the National Women's Democratic Club, 1526 New Hampshire Ave., NW. The service is open to all ABA Tax Section members. Her family has asked that donations be made to The Chris Brunswick Fund at National Breast Cancer Coalition, 1101 17th Street, NW, Suite 1300, Washington, DC, 20036.

Mark Moreau and Carlton Smith Receive Janet Spragens Pro Bono Award

ABA Tax Section Press Release (Feb. 20, 2013):

The ABA Section of Taxation presented its annual Janet Spragens Pro Bono Award to Mark Moreau, Co-Executive Director, Southeast Louisiana Legal Services in New Orleans, and Carlton Smith, Clinical Associate Professor of Law and Director, Tax Clinic, Benjamin N. Cardozo School of Law at Yeshiva University, during a luncheon on Jan. 26 at the Section’s 2013 Midyear Meeting in Orlando, Fla.

The Janet Spragens Pro Bono Award, named after the late American University Law professor who greatly contributed to ensuring representation for low-income taxpayers, is presented each year to an individual lawyer or law firm that has demonstrated outstanding and sustained commitment to pro bono legal services, particularly with respect to federal and state tax law.

ABA Tax Section Publishes Winter 2013 Issue of News Quarterly

The ABA Tax Section has published 32 News Quarterly No. 2 (Winter 2013):

• Point & Counterpoint: Tax Incentives for Homeownership—A Lincoln–Douglas Debate
• Neil H. Buchanan (George Washington), The Tax System Should Be Neutral with Respect to Homeownership, pp. 1, 14-15
• Dennis J. Ventry, Jr. (UC-Davis), Tax Neutrality for Housing: The MID and Section 121, pp. 15-17
• Steve R. Johnson (Florida State), Don’t Tax Imputed Income from Owner-Occupied Houses, pp. 17-19
• N. Harold Buchanan, We Should Continue to Provide a Tax Break for Gains on the Sale of Owner-Occupied Houses, pp. 20-21
• Section Meeting Calendar, p. 2
• From the Chair, by Rudolph R. Ramelli (Jones, Walker, New Orleans), p. 3
• Interview:  R.J. Ruble (United States Penitentiary; former tax lawyer, Sidley Austin Brown & Wood), by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.), pp. 4-5
• Point to Remember:  Income Tax Deduction and Deferral Strategies for Trial Attorney Contingency Fee Income Part 2—Closely Held Insurance Companies, by Gerald R. Nowotny (Long Gray Line Consulting, Avon, CT), pp. 6-8
• Pro Bono Matters:  “The Hardest Thing in the World to Understand Is the Income Tax.” — Albert Einstein, by Francine J. Lipman (UNLV), p. 9
• Pro Bono Matters:  An Access to Justice Milestone, by T. Keith Fogg (Villanova), p. 10
• Book Review, by Gail Levin Richmond (Nova) (reviewing The Supreme Court, Federal Taxation,
  and the Constitution, by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.), p. 11
• Tax Bites: Tax Bites Serenade, by Robert S. Steinberg (Law Offices of Robert S. Steinberg, Palmetto, FL.), p.12
• A Law Student Perspective on Tax Law, by Tuan Ngo (3L, UC-Hastings), p. 13
• Government Submissions Boxscore, p. 21
• Tax CLE Calendar, p. 24

USC Tax Institute

The USC Gould School of Law Tax Institute continues today with its Partnerships, Individual, and Ethics session. Kathryn Keneally (Assistant Attorney General, Tax Division, U.S. Department of Justice) delivers the keynote address on Tax Issues of Interest to the Department of Justice. Among the other speakers today are:

• Michael D. Fernhoff (Proskauer, New York)
• David L. Friedline (Ernst & Young, New York)
• David B. Goldman (Munger, Tolles & Olson, Los Angeles)
• James M. Lowy (Ernst & Young, San Francisco)
• Blake D. Rubin (McDermott Will & Emery, Washington, D.C.)
• Robert D. Schachat (Ernst & Young, Washington, D.C.)
• Raj Tanden (Mintz, Levin, Cohn, Ferris, Glovsky & Popeo, Los Angeles)
• Larry Varellas (Deloitte Tax, San Francisco)
• Thomas S. Wisialowski (Paul Hastings, Palo Alto)

ABA Tax Section Midyear Meeting

The ABA Tax Section midyear meeting concluded yesterday in Orlando. The full program is here. Tax Profs with speaking roles included:

• Diversity:  Lily Kahng (Seattle)
• Employee Benefits:  Kathryn Kennedy (John Marshall)
• Foreign Activities of U.S. Taxpayers:  Robert Peroni (Texas)
• Individual & Family Taxation and Pro Bono & Tax Clinics:  Stephen Black (Texas Tech), Keith Fogg (Villanova), Francine Lipman (UNLV), Beth Lyon (Villanova), David Rice (California Polytechnic), Kathryn Sedo (Minnesota), Carlton Smith (Cardozo)
• Sales, Exchanges & Basis:  Bradley Borden (Brooklyn), Erik Jensen (Case Western), Steve Johnson (Florida State), Chris Pietruszkiewicz (Stetson)
• Standards of Tax Practice and Tax Practice Management:  Patricia Cain (Santa Clara), Linda Galler (Hofstra), Michael Lang (Chapman), David Rice (California Polytechnic)
• Teaching Taxation:  Adam Chodorow (Arizona State), Elaine Hightower Gagliardi (Montana), Tracy Kaye (Seton Hall), Roberta Mann (Oregon), Henry Ordower (St. Louis), Martin McMahon (Florida), Ira Shepard (Houston)

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

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 65, No. 3 (Spring 2012):

• Harry L. Gutman (KPMG), The Role of the Tax Advisor in the Changing World of Global Tax Administration: The 2012 Erwin N. Griswold Lecture Before the American College of Tax Counsel, 65 Tax Law. 461 (2012)
• William C. Brown (Brown Winick, Des Moines), Judicial Expansion of the Future Interest Exception to the Gift Tax Annual Exclusion—Examination of the Legislative History and Policy Basis for the Future Interest Exception, 65 Tax Law. 477 (2012)
• Guillaume H. Goff (Member, Florida and Minnesota Bars) & Wright H. Schickli (Senior Director, International Tax, eBay), Playing the U.S. Audit Lottery: An Update for Foreign Taxpayers, 65 Tax Law. 511 (2012)
• Daniel Tinkelman (Hofstra), P.V. Viswanath (Pace) & Glen M. Vogel (Hofstra), Sub S Valuation: To Tax Effect, or Not to Tax Effect, Is Not Really the Question, 65 Tax Law. 555 (2012)
• John B. Truskowski (Locke & Lord, Chicago), Cross Species Conversions and Mergers, 65 Tax Law. 591 (2012)
• John Didday (J.D. 2012, Georgetown), Note, Whistling the Same Tune: How Kasper v. Commissioner Mirrors the False Claims Act and Strengthens the Tax Whistleblower System, 65 Tax Law. 665 (2012)
• Danielle Gershowitz (J.D. 2012, Georgetown), Note, Irreconcilable Differences: ESOP Disincentives Created by the Conflicting Demands of Sections 404(k) and 162(k), 65 Tax Law. 679 (2012)
• Michael Hall (J.D. 2012, Georgetown), Notes, From Muffler to Mayo: The Supreme Court’s Decision to Apply Chevron to Treasury Regulations and Its Impact on Taxpayers, 65 Tax Law. 695 (2012)
• Tom King (J.D. 2012, Georgetown), The Tax Court Capsizes a Leveraged Partnership in Canal Corp., 65 Tax Law. 713 (2012)

ABA Tax Section Seeks Nominations for Janet R. Spragens Pro Bono Award

The ABA Tax Section is soliciting nominations for the 2013 Janet Spragens Pro Bono Award. This award was established in 2002 to recognize one or more individuals or law firms for outstanding and sustained achievements in pro bono activities in the tax law. In 2007 the award was renamed in honor of the late Janet R. Spragens, who received the award in 2006 in recognition of her dedication to the development of low income taxpayer clinics throughout the United States. The selection criteria are here. Please submit nominations to Laura Newland by October 29, 2012.

ABA Tax Section Publishes Summer 2012 Issue of News Quarterly

The ABA Tax Section has published 31 News Quarterly No. 4 (Summer 2012):

• Home Concrete: One Case, Two Perspectives, by Steve R. Johnson (Florida State University, College of Law) & William J. Wilkins (Chief Counsel, IRS), pp. 1, 24-27
• Section Meeting Calendar, p. 2
• From the Chair, by William M. Paul (Covington & Burling, Washington, D.C.), p. 3
• From the Chair-Elect, by Rudolph R. Ramelli (Jones, Walker, New Orleans), pp. 4-5
• Interview: Robert R. Di Trolio (Clerk, U.S. Tax Court), by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.), pp. 6-10
• Point to Remember: Income Tax Reduction and Deferral Strategies for Trial Attorney Contingency Fee Income, by Gerald R. Nowonty (Long Gray Line Consulting, Avon, CT), pp. 11-13
• Pro Bono Matters: A Pro Bono Tax Practice Grows in Brooklyn, by Francine J. Lipman (University of Nevada Las Vegas, School of Law), by pp. 14-15 
• Pro Bono Matters: Low-Income Taxpayer Clinicians Meet with Service Representatives, by T. Keith Fogg (Villanova Law School), p. 16
• 2011 Law Student Tax Challenge Bench Briefs, pp. 17-25
• 2012 Distinguished Service Award Recipient -- Phillip L. Mann, by Richard A. Shaw (Higgs, Fletcher & Mack, San Diego), pp. 28-29
• Tax Bites: A Tax Bites Serenade, by Robert S. Steinberg (Robert S. Steinberg PA, Miami), p. 30
• Government Submissions Boxscore, p. 32
• Tax CLE Calendar, p. 33

ABA Tax Section Fall Meeting

The ABA Tax Section fall meeting concludes today in Boston. The full program is here. Tax Profs with speaking roles today include:

• Civil & Criminal Tax Penalties: Flaws in the Façade: The Anti-Injunction Act After NFIB v. Sibelius and Cohen v. United States -- Steve Johnson (Florida State)
• Pro Bono & Tax Clinics: Decisions and Rulings Impacting Low Income Taxpayers -- Keith Fogg (Villanova), Diana Leyden (Connecticut)
• Sales, Exchanges & Basis: Current Non-Section 1031 Developments -- Erik M. Jensen (Case Western)
• Sales, Exchanges & Basis: Is It Treated as a Sale? Something Else? – Part III: Issues Surrounding Tax Ownership of US Residential Mortgage Debt -- Bradley T. Borden (Brooklyn)
• Sales, Exchanges & Basis: Professor Jensen Speaks His Mind on the Supreme Court’s Decision in National Federation -- Erik M. Jensen (Case Western)

ABA Tax Section Fall Meeting

The ABA Tax Section fall meeting continues today in Boston. The full program is here. Today's highlight is the Teaching Taxation program on Taxing Homeownership (Including Imputed Income): A Debate:

This program will consist of a Lincoln-Douglas-style debate between two opposing teams on the question of whether the tax incentives for homeownership should be repealed. The teams will focus on the taxation of imputed income from homeownership as well as the home mortgage interest deduction, the deduction for real property taxes, and section 121. Each side will have the opportunity to present its case and question the opposition. The audience will also be provided an opportunity to submit questions and to vote on a winner at the end of the debate.

• Adam Chodorow (Arizona State) (Chair)
• Anthony Infanti (Pittsburgh) (Moderator)
• Neil Buchanan (George Washington)
• Steve Johnson (Florida State)
• Lily Kahng (Seattle)
• Dennis Ventry Jr. (UC-Davis)

For more on the panel, see Neil Buchanan, Debating Housing Subsidies in the Tax Code -- Against Myself.

Other Tax Profs with speaking roles today include:

• Exempt Organizations:  Election Year Issues for Exempt Organizations -- Ellen Aprill (Loyola-L.A.)
• Individual & Family Taxation:  A Disabled Client and the Tax Code – Some Gems. What Every Tax Practitioner and Controversy Attorney Should Know In Order to Properly Represent Their Clients -- Keith Fogg (Villanova), David Rice (California Polytechnic State University)
• Partnerships & LLCs:  Our Little Tea Party: Tax Reform and Its Legislative Outlook -- Stephen Shay (Harvard)
• Publications:  Alice Abreu (Temple)
• Tax Policy & Simplification:  Tax Platforms of the Presidential Candidates: Does it Make a Difference to Voters? -- Roberta Mann (Oregon), Andrea Louise Campbell (MIT), David Gamage (UC-Berkeley), Darien Shanske (UC-Hastings)
• Tax Practice Management and Estate & Gift Taxes:  Paralegals: Everything You Need to Know About Using Them in Your Practice -- Michael Lang (Chapman)

ABA Tax Section Fall Meeting

The ABA Tax Section fall meeting kicks off today in Boston. The full program is here. 

Legal Aid Society Seeks to Sponsor ABA Tax Section Public Service Fellow

From the Legal Aid Society of New York:

The Legal Aid Society is interested in sponsoring an applicant for the ABA Section of Taxation Public Service Fellowship. The fellow would work with our Low-Income Taxpayer Clinic (LITC) to advocate for low-income taxpayers before the IRS and New York State Department of Taxation and Finance with respect to income tax issues, including but not limited to issues arising in connection with the Affordable Care Act health insurance premium and credit, other refundable credits, collection alternatives, misclassified employees, innocent spouse relief, and identity theft. Individuals who will receive their J.D. or L.L.M. in 2013, or recent graduates with experience in tax law are encouraged to apply. The Legal Aid Society’s LITC has provided assistance to thousands of low-income taxpayers since 2001 and works with other advocates in The Legal Aid Society and throughout New York City to address tax issues which affect low income New Yorkers. ...

Application by email is required and ... must be submitted by September 10, 2012. ... Email a resume and cover letter, fellowship proposal, law school transcript, list of references and writing sample. ... In the subject line of the email, please write “Tax Fellowship”.

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 65, No. 2 (Winter 2012):

• Mark E. Berg (Feingold & Alpert, New York), Bar the Exit (Tax)! Section 877A, the Constitutional Prohibition Against Unapportioned Direct Taxes and the Realization Requirement, 65 Tax Law. 181 (2012)
• David Eckhardt (Ernst & Young, Chicago), ESOP Dividends: Arguments for Section 404(k) Dividend Deductions, 65 Tax Law. 217 (2012)
• Martin J. McMahon, Jr. (Florida), Now You See It, Now You Don’t: The Comings and Goings of Disregarded Entities, 65 Tax Law. 259 (2012)
• David S. Miller & Jean Bertrand (both of Cadwalader, Wickersham & Taft, New York), Federal Income Tax Treatment of Hedge Funds, Their Investors, and Their Managers, 65 Tax Law. 309 (2012)
• Matthew Cline (J.D. 2013, Georgetown), Comment, The Economics and Politics of Tax Loss Carryforwards in the Great Recession: Why GM Gets a $16 Billion Subsidy, 65 Tax Law. 399 (2012)
• Conor F. Larkin (J.D. 2013, Georgetown), Tax Court Wrestles with “Geithner Defense” to Accuracy-Related Penalties, 65 Tax Law. 415 (2012)
• Kirsten S. Linder (J.D. 2013, Georgetown), Hybrid Taxation: The Dual Function and Creditability of the U.K. Windfall Tax, 65 Tax Law. 429 (2012)
• Laura Stake (J.D. 2013, Georgetown), Don’t Look a Gift Tax Exclusion in the Mouth: How Striving for Present Control Resulted in a “Future Interest” in Fisher v. United States, 65 Tax Law. 445 (2012)

ABA Tax Section Seeks to Hire Pro Bono Staff Counsel

The ABA Tax Section is seeking to fill the position of Pro Bono Staff Counsel:

Hiring range: $68,900- $76,900

Manages and oversees pro bono projects of the Section of Taxation which includes Adopt-a-Base Military VITA (Volunteer Income Taxpayer Assistance), Calendar Call program with the U.S. Tax Court and other outreach programs to low income taxpayers. Also acts as staff liaison to Committee on Low Income Taxpayers and Pro Bono. Includes legal writing, research, public policy development and public speaking.

Education:  Doctoral Degree (JD, PhD)

Experience:  JD and admission to the bar in at least one jurisdiction. At least 4 years working in relevant specialized area of law. High level of skills at legal writing and research, oral and written communications, and organizational skill. Substantial experience in policy analysis.

Fall 2012 Law Review Article Submission Guide

Nancy Levit (UMKC) & Allen Rostron (UMKC) have updated their incredibly useful document, which contains two charts for the Fall 2012 submission season covering 202 law reviews.

The first chart (pp. 1-52) contains information gathered from the journals’ websites on:

• Methods for submitting an article (such as by e-mail, ExpressO, or regular mail)
• Any special formatting requirements
• How to request an expedited review
• How to withdraw an article after it has been accepted for publication elsewhere

The second chart (pp. 53-59) contains the ranking of the law reviews and their schools under six measures:

• U.S. News: Overall Rank
• U.S. News: Peer Reputation Rating
• U.S. News: Judge/Lawyer Reputation Rating
• Washington & Lee Citation Ranking
• Washington & Lee Impact Factor
• Washington & Lee Combined Rating

They also have posted a list of links to the submissions information on each law journal’s website.

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 65, No. 1 (Fall 2011):

• In Memoriam: Stuart M. Lewis, 65 Tax Law. 1 (2011)
• Reuven S. Avi-Yonah (Michigan) & Amir C. Chenchinski (Ernst & Young, Israel), The Case for Dividend Deduction, 65 Tax Law. 3 (2011)
• Hendrik Jacobsen (Baden-Württemberg Cooperative State University, Germany), The Taxation of Partnership Terminations in the U.S., the U.K., and Germany—Same Issues, Different Solutions, 65 Tax Law. 15 (2011)
• Rodney P. Mock & Jeffrey Tolin (both of California Polytechnic State University, Orfalea College of Business), I Should Have Been a Rockstar: Deconstructing Section 1221(a)(3), 65 Tax Law. 47 (2011)
• Orly Sulami (SMU), Good News in a Bad Economy: Service Acquiesces on Pro-Taxpayer Application of Passive Activity Loss Rules to Limited Liability Companies, 65 Tax Law. 81 (2011)
• Elaine Ellis (J.D. 2012, Georgetown), Comment, The Cost of Freedom: Tax Treatment of Post-Exoneration Compensation Awards, 65 Tax Law. 119 (2011)
• T. Max O’Neill (J.D. 2012, Georgetown), Note, Good Luck at Sea: How the Anschutz Co. v. Commissioner Transaction Has No Safe Harbor, 65 Tax Law. 137 (2011)
• Ryan McCarthy (J.D. 2012, Georgetown), Note, United States v. Deloitte: The Proper Judicial Approach to Work Product in Light of Broadening Regulatory Requirements Including Schedule UTP, 65 Tax Law. 153 (2011)
• Chelsea Hunt Overhuls (J.D. 2012, Georgetown), Note, West Covina Motors, Inc. v. Commissioner: The Limits of Section 1060’s Fair Market Value Limitations, 65 Tax Law. 167 (2011)

2012 Tannenwald Tax Writing Competition

For students who wrote tax seminar papers last semester:  the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2012 Tannenwald Writing Competition:

Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to legal scholarship of the highest quality, the Tannenwald Writing Competition is open to all full- or part-time law school students, undergraduate or graduate. Papers on any federal or state tax-related topic may be submitted in accordance with the Competition Rules.

Prizes:

• 1st Place:  $5,000, free trip to the 2013 ABA Tax Section Mid-Year Meeting in Orlando, and publication in the Florida Tax Review
• 2nd Place:  $2,500
• 3rd Place:  $1,500

Deadline:  9:00 p.m. EST, July 3, 2012. Mail papers to: Tannenwald Foundation, Ste. 200, 1275 Pennsylvania Ave., N.W., Washington, D.C. 20004, Attn: Melnie Moore.

For more information, contact Nancy Abramowitz.

For a list of participating law schools, see here. For a list of winners from prior years, and their tax faculty sponsors, see here.

Call for Papers: The Tax Lawyer -- The State & Local Tax Edition

From Brandee Tilman, Editor-in-Chief of the State and Local Tax edition of The Tax Lawyer (via Alice Abreu (Temple), incoming Vice Chair, Publication, for the ABA Tax Section):

We are pleased to announce a call for articles for the Summer 2013 Edition of the ABA's The Tax Lawyer - The State and Local Tax Edition (SALTE). The SALTE features legal scholarship devoted to state and local taxation and is distributed to the nearly 18,000 members of the ABA Tax Section as well as other subscribers. Though not limited to academic and/or tax policy articles, this publication provides an excellent venue for these types of articles, while simultaneously providing authors with a wide readership of state and local tax professionals.  

Articles submitted for publication should be at least 40 double-spaced pages (or 10,000 words) plus footnotes, and should be submitted no later than November 15, 2012. The SALTE is a peer-reviewed publication, and publication decisions will be made by the Editor-in-Chief and Managing Editor, both of whom are practicing tax lawyers.  Offers of publication will be issued within 30 days of  receipt of the submission.

To submit an article or if you have any questions or concerns, please email Brandee A. Tilman, Editor-in-Chief (effective 7/1/12), or Jeffrey Reed, Managing Editor (effective 7/1/12).

ABA Tax Section Accepting Nominations for 2013-2015 Public Service Fellowships

The ABA Tax Section is accepting applications for Public Service Fellowships for 2013-2015:

Applications must be received by November 1, 2012 to be considered. Applicants selected for interviews will be invited to attend the Section’s meeting in on January 24-26, 2013, and asked to participate in interviews on January 26, 2013. ...

The Section will award up to two Fellowships for 2013-2015 to recent law school graduates or judicial clerks. Both LLM and JD candidates are eligible to apply. The proposed employment must involve taxation or administration of tax law and must be with a public-interest, non-profit section 501(c)(3) organization (the “Sponsoring Organization”). Each Fellow is expected to serve a two-year term with the Sponsoring Organization. The applicant must identify and secure a position with a Sponsoring Organization before applying for the Fellowship (although the position may be contingent upon award of the Fellowship). The application must be accompanied by a commitment letter from the Sponsoring Organization that describes the proposed employment with the Sponsoring Organization and explains why the Sponsoring Organization considers the applicant to be qualified to perform the work. The Sponsoring Organization must agree to hire the applicant, if the Fellowship is granted, and to fulfill all tax and other reporting obligations with respect to the amounts paid to the Fellow. The Sponsoring Organization must also describe how the applicant will be supervised. The Section does not expect to select an applicant unless the Sponsoring Organization has identified at least one attorney who will supervise the Fellow throughout the two-year period.

The Section provides an unrestricted grant to each Sponsoring Organization equal to the Fellow’s salary, payroll taxes, and benefits, which are formulated to be commensurate with judicial clerkship salaries. In addition, the Section will provide assistance with educational loans for those Fellows who are not covered by a law school low-income-protection plan. The amount of educational loan assistance a Fellow can expect will depend on the amount of debt, the type of loans, and whether the Fellow is eligible for assistance from any other loan-repayment or loan-assistance program. In general, the Section’s objective will be to provide funding sufficient to cover the interest accrued on the applicant’s educational loans during the two-year Fellowship period. The actual amount of the assistance provided will be determined on a case-by-case basis and may be subject to an overall limitation to be determined by the Section, in its sole discretion.

The Section will provide each Fellow with access to one or more mentors from the Section’s membership. The Section expects Fellows to join the Section and participate in Section activities during the Fellowship period. The Section will pay for, or waive, the Fellow’s ABA and Section dues for the duration of the Fellowship. Each Fellow will be expected to attend at least two of the three Section meetings per year. The Section will pay travel and meeting expenses associated with each meeting in accordance with ABA and Section reimbursement policies. The Fellows are encouraged strongly to participate in the activities of the Section’s public service oriented committees, such as the Pro Bono Committee and the Low Income Taxpayers Committee.

ABA Tax Section Publishes Spring 2012 Issue of News Quarterly

The ABA Tax Section has published 31 News Quarterly No. 3 (Spring 2012):

• Points to Remember: Strengthening the John Doe Summons: Where Government Must Turn to Overcome Limited Resources, by Scott M. Klein (Ernst & Young, Boca Raton, FL), pp. 1, 16-17
• Section Meeting Calendar, p. 2
• From the Chair, by William M. Paul (Covington & Burling, Washington, D.C.), pp. 3-4
• Government Submissions Boxscore, p. 4
• Interview: The Principals in Pollock v. Farmers’ Loan, by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.) & Alan J.J. Swirski (Skadden, Washington, D.C.), pp. 5-7
• Opinion Point: Internal Revenue Service Collection — Service or Enforcement?, by Scott A. Schumacher (University of Washington School of Law), pp. 8-10
• Opinion Point: The IRS Is Not Adequately Funded to Serve Taxpayers and Collect Taxes, by Christopher M. Pietruszkiewicz (Dean, Stetson University College of Law), pp. 10-12
• Pro Bono Matters: Pro Bono Is Every Lawyer’s Professional Responsibility, by Francine J. Lipman (Chapman University School of Law), pp. 13-14
• Report of the Nominating Committee, p. 15
• Tax Bites: Meeting Justice Sotomayor: Or a Lesson in Email Etiquette?, by Ann Murphy (Gonzaga University School of Law), p. 18
• News Briefs, p. 19
• Law Student Tax Challenge Winners, p. 20
• CLE Calendar, p. 21

ABA Tax Section May Meeting

The ABA Tax Section May meeting concludes today in Washington, D.C. The full program here. Today's highlight is the presentation of the 2012 Distinguished Service Award to Phillip Mann (Miller & Chevalier, Washington, D.C.):

Mann is a former Chair of the ABA Tax Section. ... Under the administrations of Presidents Nixon and Ford, Mann served at the Treasury Department as Deputy Tax Legislative Counsel and Tax Legislative Counsel. ... A graduate of the University of Texas, Mann received both his B.B.A. and LL.B in 1962.

Tax Profs with speaking roles today include:

• Pro Bono: Update On Pro Bono Matters -- Cynthia Lepow (Loyola-New Orleans), Francine J. Lipman (UNLV)
• Sales, Exchanges & Basis: Is It Treated as a Sale? Lease? Financing? -- Bradley Borden (Brooklyn)
• Section Program: Eliminating Tax Debt Through Offer in Compromise or Bankruptcy -- Keith Fogg (Villanova), Willard Timm (Georgia State)
• Tax Practice Management: Avoiding Malpractice -- Michael Lang (Chapman)

ABA Tax Section May Meeting

The ABA Tax Section May meeting continues today in Washington, D.C.. The full program here. Today's highlight is the Teaching Taxation program on Thinking Outside the Box, While Inside a Tank:

This program will examine how think tanks and advocacy groups influence tax policy. The panelists will discuss the ways in which their respective organizations select research topics and causes, obtain financial support to achieve their objectives, interact with members of Congress and measure their success in influencing the tax legislative process. The panelists will also address how their organizations work with academics and others from educational institutions and experts from other outside groups.

• Brian Galle (Boston College) (moderator)
• J.D. Foster (Heritage Foundation)
• Diane Lim Rogers (Concord Coalition)
• Donald Marron (Urban Institute)

Other Tax Profs with speaking roles today include:

• Bankruptcy & Workouts: Acquisition of Troubled Corporations -- Don Leatherman (Tennessee)
• Diversity: The Road Less Traveled: Exploring Niche Tax Practices -- Janet Milne (Vermont)
• Employee Benefits Distributions Update -- Kathryn Kennedy (John Marshall)
• Indian Tribal Tax: States vs. Tribes: The Tobacco Tax Controversies -- Richard Pomp (Connecticut)
• Partnerships & LLCs: Is there Alchemy when Debt Disappears in Partnership Contribution/Distribution Transactions? -- Don Leatherman (Tennessee)
• Task Force on Patenting Tax Strategies -- Ellen Aprill (Loyola-L.A.)
• Tax Policy and Simplification: Perspectives on Tax Reform: Restoring the Middle Class -- Roberta Mann (Oregon), Ajay Mehrotra (Indiana)

ABA Tax Section May Meeting

The ABA Tax Section May meeting kicks off today in Washington, D.C. The full program here. Today's highlight is the annual Woodworth Memorial Lecture by Heather Maloy (Commissioner, IRS Large Business & International Division), Where the Rubber Meets the Road – A View of the Tax System from a Tax Administrator’s Perspective.  Tax Profs with speaking roles today include:

• The Bridge to Practice: Deciphering the US Supreme Court’s Tax Jurisprudence -- Linda Beale (Wayne State)
• The Bridge to Practice: How to Become a Tax Rock Star: What You Must Know About Tax Law Practice -- Keith Blair (District of Columbia)
• Low Income Taxpayers Representation Workshop: Timely Administrative Refunds -- Robert Nassau (Syracuse)
• Low Income Taxpayers Representation Workshop: Timely Assessments -- Leslie Book (Villanova), Shelley Coe (American)
• Low Income Taxpayers Representation Workshop: Timely Collection Action -- Keith Fogg (Villanova)
• Low Income Taxpayers Representation Workshop: Timely Judicial Suits -- Carlton Smith (Cardozo), Willard Trimm (Georgia State)

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 64, No. 4 (Summer 2011), The State & Local Tax Edition:

• Mark F. Sommer, Mark A. Loyd & Jennifer Y. Barber (all of Bingham Greenebaum Doll, Louisville, KY), O Preemption, Where Art Thou?: ERISA's Lost State and Local Tax Preemption, 64 Tax Law. 783 (2011)
• H. Beau Baez (Charlotte School of Law), Taxing Internet Sales: Trying to Make a Two-Thousand-Year-Old Jurisdiction Test Work in the Dot-Com Economy, 64 Tax Law. 807 (2011)
• William Joel Kolarik II (Ernst & Young, Washington, D.C.), Untangling Substantial Nexus, 64 Tax Law. 851 (2011)
• Kathleen K. Wright (California State University, Fullerton), The Unintended Consequences of Gross Receipts Taxes, 64 Tax Law. 901 (2011)
• Vikram Agarwal (Skadden, Washington, D.C.), Does the California Governor’s Enterprise Zone Proposal Pass Constitutional Muster: An In-Depth Look at Federal Due Process Restrictions on State Enacted Legislation that Eliminates Carryforward Tax Credits, 64 Tax Law. 939 (2011)
• Steven Pahuskin (J.D. 2012, Georgetown), Comment, Heads Up! Recent Federal and State Attempts to Address Nonresident Income Taxation Perpetuate Selective Enforcement and Unfairness of the Jock Tax, 64 Tax Law. 961 (2011)
• James W. Hahn (J.D. 2012, Georgetown), Note, Virginia Historic Tax Credit Fund 2001 LP v. Commissioner: Virginia Is for Partners?, 64 Tax Law. 975 (2011)
• Stuart R. Harding (J.D. 2012, Georgetown), Note, The Scoop on the Unitary Business Principle: How Blue Bell’s Corporate Restructuring Increased the Scope of Out-of-State Taxation in Blue Bell Creameries, LP v. Roberts, 64 Tax Law. 989 (2011)
• Geoff Ward (J.D. 2012, Georgetown), Note, Clear, Voluntary, and Made in Good Faith: An Alternative to the Supreme Court’s Incorrect Approach to Resolving Conflicts Between Common Law Waivers and ERISA Plan Documents in Kennedy v. Plan Administrator for DuPont Savings and Investment Plan, 64 Tax Law. 1003 (2011)

ABA, NYSBA Propose Estate & Gift Tax Reforms

The ABA Tax Section has submitted estate, gift, and generation-skipping transfer tax reform ideas (55 pages) to the House Ways & Means Committee and Senate Finance Committee in the following ten categories:

1. Need for Predictability and Stability in Federal Transfer Tax System
2. Unification of the Federal Estate and Gift Tax Exclusion Amounts
3. Portability of the Exemptions
4. Section 6166
5. Valuation of Interests in Closely Held Entities
6. "Clawback" or "Recapture" of Transfer Tax on Gifts Protected by Gift Tax Unified Credit
7. Annual Exclusion
8. Generation-Skipping Transfer Tax Provisions
9. Inter Vivos QTIP Elections
10. Marital Deduction and Charitable Giving

The New York State Bar Association Tax Section has released Report on Portability of the Estate Tax Exemption (13 pages)

Unless extended, portability of the estate tax exclusion will sunset on December 31, 2012. In this report, we have recommended several changes to the existing statute that we believe better serve the basic policy objectives of the current portability rules, all based on the assumption that it is extended beyond 2012. Specifically, we recommended that (i) any revised statute retain rather than modify the current definition of DSUEA, (ii) Example 3 from the 2010 JCT Explanation be revised to conform to the unmodified definition of DSUEA, and (iii) any revised statute clarify that taxable gifts on which gift tax was paid by the last deceased spouse are excluded from the Section 2010(c)(4)(B)(ii) amount. We have also recommended that any revised statute clarify certain issues a surviving spouse would face concerning the amount and use of the DSUEA if he or she were to remarry after a valid portability election is in effect.

2012 Tannenwald Tax Writing Competition

For students writing tax seminar papers this semester (or having completed a tax paper last semester):  the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2012 Tannenwald Writing Competition:

Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to legal scholarship of the highest quality, the Tannenwald Writing Competition is open to all full- or part-time law school students, undergraduate or graduate. Papers on any federal or state tax-related topic may be submitted in accordance with the Competition Rules.

Prizes:

• 1st Place:  $5,000, free trip to the 2013 ABA Tax Section Mid-Year Meeting in Orlando, and publication in the Florida Tax Review
• 2nd Place:  $2,500
• 3rd Place:  $1,500

Deadline:  9:00 p.m. EST, July 3, 2012. Mail papers to: Tannenwald Foundation, Ste. 200, 1275 Pennsylvania Ave., N.W., Washington, D.C. 20004, Attn: Melnie Moore.

For more information, contact Nancy Abramowitz.

For a list of participating law schools, see here. For a list of winners from prior years, and their tax faculty sponsors, see here.

Vanderbilt, Northwestern Win 2011 ABA Law Student Tax Challenge

The ABA Tax Section has released the list of winners of the 2011 Law Student Tax Challenge:

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.

J.D. Division:

• 1st Place:  Vanderbilt -- Emily Klick & Joshua Rabon (Herwig Schlunk, faculty coach)
• 2nd Place:  W. New England -- Nicole Dunk & Joseph Horvath (Frederick Royal, faculty coach)
• 3rd Place:  Oklahoma -- Jessica Cory & Brandee Raney (Jonathan Forman, faculty coach)
• Best Written Submission:  Vanderbilt -- Emily Klick & Joshua Rabon (Herwig Schlunk, faculty coach)
• Semi-finalist #1:  Cleveland State -- Benjamin Heidinger & C. Timothy Murphy (John Plecnik, faculty coach)
• Semi-finalist #2:  Chapman -- Aaron Waites & Morgan Windbiel (Peter van Zante, faculty coach)
• Semi-finalist #3:  Florida -- Stephanie Malen & B. Caitlin Foster (Steven Willis, faculty coach)

LL.M. Division:

• 1st Place:  Northwestern -- Julie Green & Genevieve Tokic (Philip Postlewaite,  faculty coach)
• 2nd Place:  Northwestern -- Andrew Oppenheimer & John Barron (Charlotte Crane, faculty coach)
• Best Written Submission:  Northwestern -- Ena Patel & Joel Boussert (Herbert Beller, faculty coach)
• Finalist #1:  Denver -- Samantha Karr & John McGuire (Alicia Buckingham, faculty coach)
• Finalist #2:  Northwestern -- Ena Patel & Joel Boussert (Herbert Beller, faculty coach)

ABA Tax Section Midyear Meeting

The ABA Tax Section midyear meeting continues today in San Diego. The full program is here. Tax Profs with speaking roles today include:

• Administrative Practice:  The Administrative Procedure Act and Tax Administration: How Does it Apply? What Is the Debate? What Do Tax Professionals Need to Know? -- Kristin Hickman (Minnesota)
• Bankruptcy & Workouts: Acquisition of Troubled Corporations -- Don Leatherman (Tennessee)
• Diversity: Could 9-9-9 Ever Really Work? Considering Alternative Taxation Structures on the Road to a Fairer, Simpler Tax System -- Linda Beale (Wayne State), Julie Manasfi (Whittier)
• Employee Benefits:  Employee Benefits Distributions Update -- Kathryn J. Kennedy (John Marshall)
• Exempt Organizations:  The Future of the Charitable Deduction -- Ellen P. Aprill (Loyola-L.A.)
• Foreign Activities of US Taxpayers: Foreign Tax Credits -- Mark S. Hoose (San Diego)
• Insurance Companies: DOMA vs. the States, with Tax Rules in the Middle -- Patricia Cain (Santa Clara)
• Partnerships & LLCs:  Hola, Ni Hao, Shalom, Say Hello to Your Foreign Partner -- Noel P. Brock, (West Virginia)

ABA Tax Section Names 2012 Nolan Fellows

The ABA Tax Section has announced the recipients of its 2012 Nolan Fellowships at ts midyear meeting in San Diego:

• Erica L. Brady (The Ferraro Law Firm, Washington, D.C.)
• Matthew J. Eickman (Utz, Miller & Eickman, Overland Park, KS)
• Jon Finkelstein (McDermott, Will & Emery, Washington, D.C.)
• Cathy Fung (IRS Office of Chief Counsel. Washington, D.C.)
• Ivan H. Golden (Schiff Hardin, Chicago)
• Rachel L. Partain (Caplin & Drysdale, New York)

Named for the late Jack Nolan, a dedicated and respected Tax Section member, the distinction is awarded to young lawyers who are actively involved in the Section and have shown leadership qualities. Each one-year fellowship includes waived Meeting registration fees and assistance with travel to some Section meetings.

ABA Tax Section Midyear Meeting

The ABA Tax Section midyear meeting kicks off today in San Diego. With the opening of the meeting came news of the death of Stuart Lewis (Buchanan Ingersoll & Rooney, Washington, D.C.), Chair of the ABA Tax Section in 2009-10. Mr. Lewis (B.A. 1967, Virginia; J.D. 1970, Virginia), was an Adjunct Professor in Georgetown's Graduate Tax Program; Fellow of the  American Bar Foundation and American College of Tax Counsel; and Member of the Board of Advisors of the Virginia Tax Review and NYU Law School. From the memorandum released to Section Members:

Stuart contributed greatly to the work of the Section and to the administration of the tax system. He had a witty, dry sense of humor and even through trying times had a twinkle in his eye. He cared about the next generation of tax lawyers and was always willing to lend a helping hand. We admire his courage and we extend our condolences to his wife, Bronwen, and his family. In keeping with Stuart's wishes, his immediate family plans to spread his ashes on the family farm in Culpeper, Virginia. A funeral service will not be held.

In place lieu of flowers, the family requests that those who wish to make donations please support the following:

• ALS Association (DC/MD/VA Chapter)
• Lake Sunapee Region VNA & Hospice

(Hat Tip: Francine Lipman.)

ABA Tax Section Publishes Winter 2012 Issue of News Quarterly

The ABA Tax Section has published 31 News Quarterly No. 2 (Winter 2012):

• Pro Bono Matters: Still Fighting the War on Poverty, by Francine Lipman (Chapman), pp. 1, 23-24
• From the Chair, by William M. Paul (Covington & Burling, Washington, D.C.), p. 3
• Interview: Douglas L. Lindholm, by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.) & Alan J.J. Swirski (Skadden, Washington, D.C.), pp. 4-8
• Points to Remember: Protecting Yourself and Your Client in a Joint Defense Arrangement, by Rachel L. Partain (Caplin & Drysdale, New York), pp. 9-10
• Points to Remember: The New Voluntary Classification Settlement Program, by Robb A. Longman (McMillan Metro, Rockville, MD), pp. 11-12
• Points to Remember: Recent Developments Affecting Employee Benefit Plans, by David Pratt (Albany), pp. 12-13
• Points to Remember: Don’t Forget to Review the Interest, by T. Angie Napier (KPMG, Atlanta), pp. 13-14
• Opinion Point: Will Section 199 Stand the Test of Time?, by Vlad Frants (New York), pp. 15-16
• Special Report: Social Security Benefits 101: The Windfall Elimination Provision, by Francine J. Lipman (Chapman) & James E. Williamson (San Diego State), pp. 17-22
• Tax Bites Revisits the 1986 Act Era, by Gail L. Richmond (Nova), p. 25
• Government Submissions Boxscore, p. 26
• Career Resources, p. 27
• CLE Calendar, p. 30

ABA Submits Comment Letter on Tax Reform and Partnerships

The ABA Tax Section has submitted a comment letter to the House Ways & Means Committee and Senate Finance Committee, Options for Tax Reform Relating to Partnerships (18 pages), on these topics:

1. Partners as Employees
2. Income from Self-Employment of Limited Partners
3. Hot Assets Under Section 751(b)
4. Section 465 At-Risk Rules
5. Section 708(b)(1)(B) Technical Termination
6. Section 197(f)(9) Antu-CHurning Rules
7. Expand section 108(e)(6) to Cover Partnerships

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 64, No. 3 (Spring 2011):

• Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC), Circular Cash Flows and the Federal Income Tax, 64 Tax Law. 535 (2011)
• Charles I. Kingson (NYU), Risk, Ownership, Equity: 2011 Erwin N. Griswold Lecture, 64 Tax Law. 635 (2011)
• Mark Leeds (Greenberg Traurig, New York), A Riff on Cliff: Calloway and Anschutz Expand Tax Ownership Authorities from Debt to Equities, 64 Tax Law. 657 (2011)
• Anisa Afshar (J.D. 2012, Georgetown), Comment, The Statute of Limitations for the TEFRA Partnership Proceedings: The Interplay Between Section 6229 and Section 6501, 64 Tax Law. 701 (2011)
• Megan Newman (J.D. 2012, Georgetown), Comment, The Low-Income Tax Gap: The Hybrid Nature of the Earned Income Tax Credit Leads to Its Exclusion from Due Process Protection, 64 Tax Law. 719 (2011)
• Danielle Gill (J.D. 2012, Georgetown), Note, Something Rotten in the Netherlands: The Case of X and Passenheim-van Schoot and the Demise of EU Taxpayer Rights Under the EU Treaty, 64 Tax Law. 747 (2011)
• Shannon Tucker (J.D. 2012, Georgetown), Note, Recognizing Roth IRAs as S Corporation Shareholders: A Critique of Taproot v. Commissioner, 64 Tax Law. 765 (2011)

ABA Tax Section Publishes Fall 2011 Issue of News Quarterly

The ABA Tax Section has published 31 News Quarterly No. 1 (Fall 2011):

• Points to Remember: The Service Abandons Two-Year Limit to File for Equitable Innocent Spouse Relief, by Carlton M. Smith (Cardozo), pp. 1, 10-12
• From the Chair, by William M. Paul (Covington & Burling, Washington, D.C.), p. 3
• Interview: N. Jerold Cohen, by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.) & Alan J.J. Swirski (Skadden, Washington, D.C.), pp. 4-6
• Pro Bono Matters: A Chain Is Only As Strong As Its Weakest Link, by Francine Lipman (Chapman), pp. 7-8
• Book Review: A Practitioner’s Guide to Innocent Spouse Relief: Proven Strategies for Winning Section 6015 Tax Cases (by Robert B. Nadler), reviewed by Mark Westlake (Gullett Sanford Robinson & Martin, Nashville, TN), p. 9
• Points to Remember: Cohen: Hard Case Makes (Semi) Bad Law, by Steve R. Johnson (Florida State), pp. 12-14
• Points to Remember: More Mayo Please? Temporary Regulations After Mayo Foundation v. United States, by Leandra Lederman (Indiana) & Michael M. Mazza (Kansas), pp. 15-16
• Identity Theft in Tax Administration, pp. 17-19
• CLE Calendar, p. 20
• Tax Bites Sings Again, pp. 21-22
• Government Submissions Boxscore, p. 22

As part of National Pro Bono Celebration Week, the ABA Tax Section is offering three webcasts this week:

Tax Court Controversy: The Nuts and Bolts of Pro Bono Representation (Oct. 25) Providing pro bono assistance to low income taxpayers is a valuable service to the community and a rewarding experience. Many tax practitioners are surprised at how transferable tax controversy skills are to their daily tax practice, whether that is transactional work or litigation. However, it can seem overwhelming to get a handle on the basics of a tax controversy case if one has limited experience with the US Tax Court or the IRS. This webcast provides the basics of handling a pro bono tax controversy matter from initial client contact through the various types of cases (audits, appeals, litigation, collections, investigations, etc.). Panelists Caroline D. Ciraolo, Rosenberg | Martin | Greenberg (Baltimore) James Leith, Local Taxpayer Advocate for Maryland (Baltimore) Catherine B. Engell, DLA Piper (New York)

U.S. Tax Court Pro Bono Programs (Oct. 26) Tax clinics and Bar-related pro bono programs provide important advice and assistance to many low-income, otherwise unrepresented taxpayers who have disputes with the Internal Revenue Service. This webcast provides information on how these pro bono programs work from varying perspectives of all the key players. In addition, attorneys will receive information on how to get involved or coordinate a United States Tax Court Pro Bono Program in their area. Panelists Hon. Peter J. Panuthos (U.S. Tax Court) Nancy C. Carver (IRS, SB/SE) Stephen C. Lessard (Orrick, Herrington & Sutcliffe, New York) Frank Agostino (Agostino & Associates, Hackensack, NJ)

Federal Income Tax Issues Facing Unauthorized Workers and Their Families (Oct. 27) This webcast will provide a primer on federal income tax substantive and compliance issues facing unauthorized workers residing in America today. The complexity of the federal income tax issues facing these workers and their families is staggering given the intersection of traditional low-income tax matters (e.g., filing status, child tax credits, dependency exemption issues), immigration status, and the challenges of compliance where the taxpayers are not able to obtain a Social Security number. Panelist Francine J. Lipman (Visiting Professor, UNLV)

ABA Tax Section Midyear Meeting

The ABA Tax Section Fall meeting concludes today in Denver. The full program is here. Tax Profs with speaking roles today include:

• Employee Benefits and Employee Benefits Group: Ethics Issues in Employee Benefits -- Andrew M. Perlman (Suffolk)
• Low Income Taxpayers: Benefits and Pitfalls of Advanced Pre-Refund Compliance Checks -- Keith Fogg (Villanova), Scott Schumacher (U. Washington)
• Pro Bono: Identity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia’s Translation and Tax Services in Greeley, CO -- Francine J. Lipman (UNLV)
• Pro Bono: Update on Pro Bono Matters -- Francine J. Lipman (UNLV)
• Sales, Exchanges & Basis: Check-the-Box Bramblett -- Bradley T. Borden (Brooklyn)
• Sales, Exchanges & Basis: Non-§1031 Current Developments -- Erik M. Jensen (Case Western)
• Section Program: Next Generation Disputes in the Family Business: Navigating the Remedial, Ethical and Tax Quagmires -- A Case Study -- Mark J. Loewenstein (Colorado)
• Section Program: Representing Your Client Before the Tax Court -- Keith Blair (District of Columbia), Jack Snyder (Baltimore)

ABA Tax Section Midyear Meeting

The ABA Tax Section Fall meeting continues today in Denver. The full program is here. Tax Profs with speaking roles today include:

• Administrative Practice: Taxpayer Reliance on “Formal” and “Informal” IRS Guidance -- Kristin Hickman (Minnesota)
• Affiliated & Related Corporations: Consolidated Section 382 and the SR LY Rules: Can They Be Refined and Simplified? -- Don Leatherman (Tennessee)
• Court Procedure & Practice: Common Evidentiary Issues in Tax Cases -- Joni Larson (Thomas Cooley)
• Employee Benefits Distributions Update -- Kathryn J. Kennedy (John Marshall)
• Exempt Organizations and Charitable Planning & Organizations: Gift Tax on Transfers to Section 501(c)(4) Organizations -- Ellen P. Aprill (Loyola-L.A.)
• Individual & Family Taxation: IRS Collection -- Is the Pendulum in the Right Place? -- Scott A. Schumacher (U. Washington)
• Standards of Tax Practice: Recent Amendments to Circular 230 and Their Potential Impact on Practitioner Disciplinary Proceedings -- Linda M. Beale (Wayne State)
• Task Force on Patenting Tax Strategies -- Ellen P. Aprill (Loyola-L.A.)
• Tax Practice Management: Ethics in Estate Planning -- Michael B. Lang (Chapman)
• Teaching Taxation: Three Views of Supreme Court Tax Jurisprudence -- Adam S. Chodorow (Arizona State), Charlotte Crane (Northwestern), Nancy Staudt (USC)
• Young Lawyers Forum & Diversity: Critical Tax Theory: The Impact of the Tax Code on Traditionally Subordinated Groups -- Anthony C. Infanti (Pittsburgh), Francine J. Lipman (UNLV)

Mason Presents Federal-State Tax Base Conformity Today at Loyola-L.A.

Ruth Mason (Connecticut) presents Delegating Up: Federal-State Tax Base Conformity at Loyola-L.A. today as part of its Tax Policy Colloquium Series:

Congress uses the income tax to regulate. Because states impose their own income taxes on the federally-defined income tax base, rather than on separately determined state tax bases, states automatically import federal policies into their own tax systems. But federal tax policies reflect national, not local, political choices. This Article calls attention to the practice of tax base conformity and to its advantages and drawbacks. Conformity conserves legislative, administrative, and judicial resources, and it reduces taxpayers’ compliance burdens. At the same time, however, conforming states cede tax autonomy to the federal government, thereby exposing themselves to revenue volatility stemming from the ever-changing federal tax law. Additionally, conformity jeopardizes the values served by federalism, including regulatory competition, diffusion of power, promotion of local values and policy preferences, and policy experimentation. Conformity also imports the defects of the federal tax base into state tax law. While the significant administrative and compliance advantages of federal-state tax base conformity suggest that it is here to stay, this Article makes recommendations for reducing its adverse impacts and for further study.

Kirk J. Stark (UCLA) is the commentator.

ABA Tax Section Accepting Nominations for 2012-14 Public Service Fellowships

The ABA Tax Section is accepting applications for Public Service Fellowships for 2012-2014:

Applications must be received by November 1, 2011 to be considered. Applicants selected for interviews will be invited to attend the Section’s meeting in on February 16-18, 2012, and asked to participate in interviews on February 18, 2012.

The Public Service Fellowship program, which began in 2008, reflects the Section’s desire to advance public service efforts in tax law, and to foster a more fair and equitable tax system. Public service has been an integral part of the Section’s activities for many years. The Section actively encourages member participation in various public service efforts, holds numerous training sessions to that end, and devotes many of its resources to providing legal services to those in need. The Section recognizes the need for funding and fostering recent law school graduates or judicial clerks who wish to dedicate some portion of their professional careers to public service in tax.

 

The Section will award up to two Fellowships for 2012-2014 to recent law school graduates or judicial clerks. Both LLM and JD candidates are eligible to apply. The proposed employment must involve taxation or administration of tax law and must be with a public-interest, non-profit section 501(c)(3) organization (the “Sponsoring Organization”). Each Fellow is expected to serve a two-year term with the Sponsoring Organization. The applicant must identify and secure a position with a Sponsoring Organization before applying for the Fellowship (although the position may be contingent upon award of the Fellowship). The application must be accompanied by a commitment letter from the Sponsoring Organization that describes the proposed employment with the Sponsoring Organization and explains why the Sponsoring Organization considers the applicant to be qualified to perform the work. The Sponsoring Organization must agree to hire the applicant, if the Fellowship is granted, and to fulfill all tax and other reporting obligations with respect to the amounts paid to the Fellow. The Sponsoring Organization must also describe how the applicant will be supervised. The Section does not expect to select an applicant unless the Sponsoring Organization has identified at least one attorney who will supervise the Fellow throughout the two-year period.

 

The Section provides an unrestricted grant to each Sponsoring Organization equal to the Fellow’s salary, payroll taxes, and benefits, which are formulated to be commensurate with judicial clerkship salaries. In addition, the Section will provide assistance with educational loans for those Fellows who are not covered by a law school low-income-protection plan. The amount of educational loan assistance a Fellow can expect will depend on the amount of debt, the type of loans, and whether the Fellow is eligible for assistance from any other loan-repayment or loan-assistance program. In general, the Section’s objective will be to provide funding sufficient to cover the interest accrued on the applicant’s educational loans during the two-year Fellowship period. The actual amount of the assistance provided will be determined on a case-by-case basis and may be subject to an overall limitation to be determined by the Section, in its sole discretion.

 

The Section will provide each Fellow with access to one or more mentors from the Section’s membership. The Section expects Fellows to join the Section and participate in Section activities during the Fellowship period. The Section will pay for, or waive, the Fellow’s ABA and Section dues for the duration of the Fellowship. Each Fellow will be expected to attend at least two of the three Section meetings per year. The Section will pay travel and meeting expenses associated with each meeting in accordance with ABA and Section reimbursement policies. The Fellows are encouraged strongly to participate in the activities of the Section’s public service oriented committees, such as the Pro Bono Committee and the Low Income Taxpayers Committee.

ABA Tax Section Seeks Nominations for Janet R. Spragens Pro Bono Award

The ABA Tax Section is soliciting nominations for the 2012 Janet Spragens Pro Bono Award to be presented at the January 2012 Midyear Meeting in San Diego. The award recognizes one or more individuals or law firms that have provided meritorious pro bono service in the representation of low-income taxpayers:

The award may be based upon any of the following criteria:

• Handling a significant number of tax controversies for low-income taxpayers on a pro bono basis over an extended period of time, or intensive involvement over a limited time with significant impact
• Voluntarily forming, operating or participating in organizations, such as low-income taxpayer clinics (LITCs) devoted to representation of low-income taxpayers, particularly if such participation is over an extended period
• Formation, supervision and participation in programs to assist tax controversies, including “attorney of the day” programs for the Tax Court
• Mentoring law students and other individuals who work for LITCs
• Preparation of resource materials for LITCs and other low-income programs
• Providing pro bono legal assistance to tax-exempt organizations, especially those formed to help low-income taxpayers

Please submit nominations on the online nomination form by November 14, 2011.

ABA Tax Section Pro Bono Committee Launches New Website

The ABA Tax Section Pro Bono Committee has launched a new website:

Vice Chairs Catherine B. Engell (DLA Piper LLP, NY, NY) and Brian David Yacker (Long Beach, CA) join me in welcoming you to the Pro Bono Committee Website!

As the new Chair of the Pro Bono Committee I am hopeful that we can make this website "the go to link" for all of your tax Pro Bono matters, concerns, issues, thoughts, dreams and goals. Toward that goal I hope you will send any and all of your relevant materials to me for posting and broad distribution.

As you know the ABA - Section of Taxation is over 20,000 strong!! Therefore, we have an amazing team, network of deep and broad resources that can make a difference in the lives of everyday people across America. I have volunteered to serve in this role, because I know that it is an enormous privilege and pleasure to give to others especially something as extraordinary as our tax training and skills. As a law professor I bear witness almost every day to the steep learning curve and complexity inherent in our tax systems. This committee is a bridge between the haves and the have nots. I welcome and encourage your participation in any capacity. So please send me any and all of your suggestions, ideas, problems and solutions via email at Francine.Lipman@UNLV.edu

Warmest regards,

Francine J. Lipman

 

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 64, No. 2 (Winter 2011):

• Bradley T. Borden (Brooklyn) & Douglas L. Longhofer (Martin Pringle, Wichita, KS), The Liability-Offset Theory of Peracchi, 64 Tax Law. 237 (2011)
• Douglas A. Kahn (Michigan), The Taxation of a Gift or Inheritance from an Employer, 64 Tax Law. 273 (2011)
• Robert P. Rothman (Akin Gump, New York), Tax Opinion Practice, 64 Tax Law. 301 (2011)
• Andrew Walker (Milbank, New York), The Submerged Logic of “Doing Business” and Attribution: Diving Below the Surface of the Offshore Lending “GLAM”, 64 Tax Law. 405 (2011)
• Brea E. L’Heureux (J.D. 2011, Georgetown), Note, Why Common Law Calculus Failed: An Analysis of the Economic Substance Doctrine in Klamath Strategic Investment Fund v. United States, 64 Tax Law. 471 (2011)
• Joseph McCain (J.D. 2011, Georgetown), Note, United States v. Fletcher: Through the Lens of Section 83 Applied to Restricted Stock Accounts, 64 Tax Law. 489 (2011)
• Michael Pih (J.D. 2011, Georgetown), Note, A (Federal) Civil Action: When the Tax Injunction Act and Comity Bar Federal Court Jurisdiction, 64 Tax Law. 503 (2011)
• John O. Sawyko (J.D. 2011, Georgetown), Note, The Tax Practitioner–Client Privilege: Valero’s Shortcomings and a Better Approach, 64 Tax Law. 519 (2011)

ABA Tax Section Publishes Summer 2011 Issue of News Quarterly

The ABA Tax Section has published 30 News Quarterly No. 4 (Summer 2011):

• Points to Remember: How Pro Bono Tax Professionals Can Help Low Income Taxpayers Claim the Earned Income Tax Credit, by Kate Leifeld (Staff Attorney, Pine Tree Legal Assistance Low-Income Taxpayer Clinic, Bangor, ME), pp. 1, 21-23
• Section Meeting Calendar, p. 2
• From the Chair, by Charles H. Egerton (Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, Orlando), pp. 3-4
• From the Chair-Elect, by William M. Paul (Covington & Burling, Washington, D.C.), pp. 5-6
• Letter to the Editor by Sen. Charles Grassley, p. 6
• Interview with Kees van Raad, by  Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.) & Alan J.J. Swirski (Skadden, Washington, D.C.), pp. 7-9
• Opinion Point: Are Criminal Fines "Collected Proceeds"?, by Erica L. Brady (The Ferraro Law Firm, Washington, D.C.), pp. 10-11
• 2011 Distinguished Serive Award Recipient: Jerold N. Cohen, by Stanley L. Blend (Oppenheimer, Blend, Harrison & Tate, San Antonio, TX), pp. 12-13
• 2010 Law Student Tax Challenge Bench Briefs, pp. 14-18
• Pro Bono Matters: Access to Justice for Underserved Taxpayers, by Peter A. Lowy (Shell Oil Co., Houston, TX), pp. 19-21
• Point to Remember: An EITC Case Study, by Rodney A. Lake (Eaton Peabody, Bangor, ME), pp. 23-24
• Tax Bites: Sing Along With Tax Bites, p. 25
• Government Submissions Boxscore, p. 26
• CLE Calendar, p. 26