TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, September 12, 2018

ABA Tax Section Releases 18th Annual Law Student Tax Challenge Problem

LSTCThe ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 18th Annual 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. 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 2019 Midyear Meeting, January 17-19, 2019 in New Orleans, 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 50 teams compete in the J.D. Division and more than 30 teams compete in the LL .M. Division.

IMPORTANT DATES

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September 12, 2018 in ABA Tax Section, Tax, Teaching | Permalink | Comments (1)

Saturday, September 1, 2018

Section 355 Revisited: Time For A Major Overhaul?

ABA Tax LawyerHerbert N. Beller (Northwestern), Section 355 Revisited: Time for a Major Overhaul?, 71 Tax Law. ___ (2018):

Section 355 of the Internal Revenue Code permits a corporation that conducts multiple active businesses to distribute controlling stock ownership interests in one or more of such businesses to all or some of its shareholders on a tax-free basis, provided that various statutory and non-statutory requirements are met. Commonly known as “spin-offs”, “split-offs” and “split-ups”, qualifying section 355 distributions are often preceded by a transfer of assets (and sometimes liabilities) into the distributed controlled corporation, as part of an overall type “D” divisive “reorganization” described in section 368(a)(1)(D). Non-recognition treatment for at least some forms of corporate separations dates back to the Revenue Act of 1918. The 1954 Code iteration of section 355, which continues to provide the basic statutory framework for tax-free treatment, has been amended several times in order to tighten various qualification requirements and, in certain instances, to impose a corporate level tax on the distributing corporation (via sections 355(d) and (e)) even through the transaction still generates tax–free treatment at the shareholder level. In general, however, the primary distinguishing tax feature of section 355 transactions is that they permit tax-free treatment at both the shareholder and corporate levels, thus constituting the principal exception to the statutory repeal of the so-called General Utilities doctrine during the mid-1980s. The main premise of this article is that section 355 is due for a major overhaul.

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September 1, 2018 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Friday, August 10, 2018

ABA Tax Section Publishes New Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 37 Tax Times No. 4 (August 2018):

FROM THE CHAIR
A Time to Reflect
By Karen L. Hawkins (Hawkins Law, Yachats, OR)
A year serving as Chair of this Section seemed like a long time in August of 2017. Now as I approach August of 2018, I feel there is so much I won’t have time to finish (or start). That’s why succession is so important. Building on the positive legacies of those who came before you ensures those coming behind you will do the same.

FROM THE CHAIR-ELECT
The Coming Year
By Eric Solomon (Ernst & Young, Washington, D.C.)
It is an honor for me to be the next Chair of the Tax Section, and a privilege to have the opportunity to serve our members, the tax community, and the public.

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August 10, 2018 in ABA Tax Section, Tax | Permalink | Comments (0)

Tuesday, July 10, 2018

Brown: Proposing A Single, Simpler Test For Cash Equivalency

ABA Tax LawyerFred B. Brown (Baltimore), Proposing a Single, Simpler Test for Cash Equivalency, 71 Tax Law. 543 (2018):

Under the cash method of accounting, generally taxpayers include income items that are received in the form of cash, checks, and property, in the year in which they are received. Under the cash equivalency doctrine, a promise to pay an amount in the future, even though it is a property right, generally will be included upon receipt only if the promise to pay constitutes a cash equivalent.

Whether an obligation is a cash equivalent is generally determined based on common law standards developed by the courts with some assistance from the Service. As a consequence, the current approach to cash equivalency suffers from the lack of a uniform standard. There is also uncertainty in applying the particular tests, given the fact-intensive, imprecise inquiry that is required. In addition, the current standards for cash equivalency may also present liquidity difficulties for taxpayers.

To address these problems, this article proposes a single test for determining whether an obligation calling for future payments is a cash equivalent.

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July 10, 2018 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Friday, June 29, 2018

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 71, No. 3 (Winter 2018):

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June 29, 2018 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Thursday, June 14, 2018

ABA Tax Section Awards

June 14, 2018 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Wednesday, June 6, 2018

McGovern & Brewer: 2017 Federal Income Tax Developments

ABA Tax LawyerBruce A. McGovern (South Texas) & Cassady V. Brewer (Georgia State), Recent Developments in Federal Income Taxation: The Year 2017, 71 Tax Law. ___ (2018) (139 pages):

These materials discuss as well as provide context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Service and Treasury during 2017. Amendments to the Code generally are not discussed except to the extent that they are of major significance, they have led to administrative rulings and regulations, or they have affected previously issued rulings and regulations otherwise covered by these materials. These materials focus primarily on topics of broad general interest — income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties.

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June 6, 2018 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Friday, June 1, 2018

ABA Tax Section Publishes New Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 37 Tax Times No. 3 (May 2018):

FROM THE CHAIR
May Meeting Recap
By Karen L. Hawkins, Hawkins Law, Yachats, OR
The Section enjoyed another successful meeting in Washington, D.C. Nearly 2,000 were in attendance at the Grand Hyatt to hear from the experts about recent tax legislation, including predictions for future guidance.

PEOPLE IN TAX
Interview with Dana Trier
By Thomas D. Greenaway, KPMG LLP, Boston, MA
Dana Trier, long-time active ABA Tax Section member and former Corporate Tax Committee chair, most recently served as Deputy Assistant Secretary for Tax Policy in the U.S. Treasury Department. In this interview, he explains how he came into tax, how he helped develop the tax practices at several firms, his role in tax reform, and other topics.

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June 1, 2018 in ABA Tax Section, Tax | Permalink | Comments (0)

Saturday, May 26, 2018

This Week's Ten Most Popular TaxProf Blog Posts

Friday, May 18, 2018

Ring: The Stages Of International Tax Reform

Diane Ring (Boston College), The Stages of International Tax Reform:

Since December 2017, tax conferences in the United States have focused substantially on the H.R. 1 tax reform legislation. No surprise there — the 2017 changes are among the most significant in the past thirty years. But over the past five months, through attending numerous tax conferences featuring international tax practitioners, I’ve observed some interesting developments in the nature of the discussions and debates at these conferences. These changes are pretty revealing about the process of absorbing the true impact of the new tax law, particularly in international tax. This weekend’s ABA May Tax Section Meeting in Washington, D.C. highlighted some of these trends.

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May 18, 2018 in ABA Tax Section, Conferences, News, Shuyi Oei, Tax | Permalink | Comments (0)

Sunday, May 13, 2018

ABA Tax Section May Meeting

Tax SectionTax Prof speakers at the ABA Tax Section May Meeting in Washington, D.C. (program):

  • Alice Abreu (Temple)
  • Ellen Aprill (Loyola-L.A.)
  • Leslie Book (Villanova)
  • Bradley Borden (Brooklyn)
  • David Brennen (Dean, Kentucky)

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May 13, 2018 in ABA Tax Section, Tax | Permalink | Comments (0)

Wednesday, April 4, 2018

The Tax Lawyer Publishes New Issue

Thursday, March 15, 2018

Kleinbard: Perversion Of The Tax Policymaking Process

Tuesday, March 13, 2018

ABA Tax Section Publishes New Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 37 Tax Times No. 2 (Mar. 2018 2017):

FROM THE CHAIR
Midyear Wrap-Up and a Look Ahead
By Karen L. Hawkins, Hawkins Law, Yachats, OR
The Section’s Midyear Meeting in San Diego was a resounding success. The committees once again provided timely and top-notch continuing education presentations and materials on myriad aspects of the new tax law.

AT COURT
Estate Portability: Sowers Reap Unexpected Harvest in Estate of Sower v. Commissioner
By James Lynch, Sobel & Co., LLC, Livingston, NJ
In 2010, Congress introduced into the tax code the concept of portability for certain estates. Each estate has an applicable exclusion amount. Under portability, the executor of the estate of a deceased spouse may elect to give the surviving spouse that deceased spouse’s unused applicable exclusion amount (DSUE). In the recent case of Estate of Sower v. Commissioner, the Tax Court provided some guidance on the audit of the return of the first deceased spouse.

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March 13, 2018 in ABA Tax Section, Tax | Permalink | Comments (0)

Monday, March 5, 2018

McMahon: Tax Policy Elegy

ABA Tax LawyerMartin J. McMahon, Jr. (Florida), 2018 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Tax Policy Elegy, 71 Tax Law. ___ (2018):

For over four decades there have been unrelenting calls to make the tax code “fair, simple, and efficient.” But despite nine major tax acts between 1969 and 2003, along with many less extensive tax acts, the refrain for a “fair, simple, and efficient” tax code has continued to be heard. This continuing plea is not surprising, because over the decades the tax system has evolved to ask the highest income earners to pay less in taxes, become ever more complex, and eschewed “efficiency” in favor of the allowance of an ever-increasing number of tax preferences. Tax act after tax act failed to produce a fair, simple, and efficient tax code. The recently enacted Tax Cuts and Jobs Act is simply another failure to enact tax reform that provides a fair, simple, and efficient tax code. The call for a “fair, simple, and efficient” tax code has become a mere trope. True “tax reform” entails revising the tax code better to meet normative tax policy criteria.

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March 5, 2018 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (1)

Thursday, February 22, 2018

2017 Tannenwald Tax Writing Competition Winners

Tannenwald (2016)The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2017 tax writing competition:

First Prize ($5,000):
David Berke (Yale), Reworking the Revolution: Treasury Rulemaking & Administrative Law
Faculty Sponsor:  Anne L. Alstott

Second Prize ($2,500):
Daniel W. Blum (NYU), Treaty Shopping and its Prevention in a Post-BEPS World Limitation-on-Benefits, Beneficial Ownership and the Principal Purpose Test: Evolution, Underlying Rationales and Interrelation
Faculty Sponsor:  H. David Rosenbloom

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February 22, 2018 in ABA Tax Section, Legal Education, Scholarship, Tax, Teaching | Permalink | Comments (0)

Saturday, February 10, 2018

ABA Tax Section Midyear Meeting

ABAThe ABA Tax Section Midyear Meeting is taking place this weekend in San Diego.  Two of the highlights are:

Luncheon Plenary Address:  Edward Kleinbard (USC), Perversion of the Tax Policymaking Process:
The Tax Cuts and Jobs Act can be criticized on many substantive grounds, and for its effect on deficits. But the legislative process also revealed important shortcomings beyond its haste. Traditional tax policy metrics — conventional revenue estimates, dynamic estimates and distributional analyses — yield misleading results in a tax framework that loses over one trillion dollars. The result is that the legislation has even more deleterious welfare implications than these standard metrics suggest.

Teaching Taxation ProgramEvolving Constraints on Tax Administration:
The IRS and Treasury Department have faced increasing budget and legal constraints over the past few years. Treasury is also experiencing limits on its rulemaking, both from the current Presidential Administration and from courts applying administrative law, such as with respect to the anti-inversion regulations. IRS budget constraints and workforce decreases started around 2011, and the IRS’s image has suffered following a 2013 report from the Treasury Inspector General for Tax Administration (TIGTA) on the IRS’s review of applications for determination of tax-exempt status. A 2017 TIGTA report revisited that issue in a balanced way, but where does it leave the IRS? This panel will look at how we got here, what it means, and what the ideal environment for tax administration looks like. The panelists will discuss the recent cases of Altera and Chamber of Commerce and assess how the IRS, taxpayers, and counsel should proceed given the ever-evolving constraints on tax administration.
Philip Hackney (LSU), Kristin Hickman (Minnesota), Leandra Lederman (Indiana), Kerry Ryan (St. Louis)

The full program is here. Other Tax Profs with speaking roles include:

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February 10, 2018 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Thursday, February 8, 2018

Northwestern Offers 6-8 Graduate Tax Program Tuition Scholarships ($64k) To Serve As Student Editors Of The Tax Lawyer

Northwestern Tax LawyerFollowing up on last week's post, After 50 Years, ABA Tax Section Shifts Publication Of The Tax Lawyer From Georgetown To Northwestern:  Philip Postlewaite (Director, Northwestern's Graduate Tax Program):

Along with Karen Hawkins, the current Chair of the ABA Tax Section, I am proud to announce that The Tax Lawyer, the flagship journal of the ABA’s Tax Section, will be moving to Northwestern in the fall of 2018. We look forward to the beginning of a close and engaging relationship with the Editorial Board and the Council of the ABA Tax Section. David Cameron will become the Faculty Editor, supervising student and faculty involvement in the publication process.

In order to assist in the publication of The Tax Lawyer, Northwestern will select a six-to-eight member Student Editorial Board from among the admitted students in each of our future LLM classes. In order to encourage highly-qualified applicants to apply to, and matriculate at, Northwestern and to serve as student editors, we have created The Northwestern Pritzker Dean’s Scholarship Fund. Importantly, Dean’s Scholars will receive scholarships equal to the cost of tuition [$63,558] at Northwestern.

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February 8, 2018 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Tuesday, January 30, 2018

After 50 Years, ABA Tax Section Shifts Publication Of The Tax Lawyer From Georgetown To Northwestern

ABA Tax LawyerKaren L. Hawkins (Chair, ABA Tax Section), The Tax Lawyer Enters a New Era:

I am pleased to report that the negotiations first reported in my fall column of ABA Tax Times are complete. The Tax Section has finalized an agreement with the Northwestern University Pritzker School of Law to engage students from its full-time Tax LL.M. Program as student editors of our flagship journal, The Tax Lawyer. We believe this new relationship offers enhanced opportunities for the Section, and a new vision for The Tax Lawyer that will serve our members for years to come.

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January 30, 2018 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Tuesday, January 9, 2018

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 71, No. 1 (Fall 2017):

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January 9, 2018 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Saturday, December 9, 2017

This Week's Ten Most Popular TaxProf Blog Posts

Monday, November 20, 2017

ABA Tax Section Publishes New Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 37 Tax Times No. 1 (Nov. 2017):

FROM THE CHAIR
So Much To Do, So Little Time
By Karen L. Hawkins (Hawkins Law, Yachats, OR)
Notwithstanding the challenges of going forward with a meeting in Austin, Texas, in the midst of one of the worst hurricane seasons in recent history, the committees did their usual stellar jobs in providing top-notch continuing education presentations and materials for the attendees.

AT COURT
Gaylor v. Mnuchin - A Step Toward Greater Clarity on Clergy Tax Exemptions?
By Adam Chodorow (Arizona State)
On October 6, 2017, the U.S. District Court for the Western District of Wisconsin declared section 107(2) of the Internal Revenue Code unconstitutional. The provision permits "ministers of the gospel" to exclude from income compensation designated as a housing allowance, thus giving churches and other religious organizations the ability to provide tax-free housing to their ordained ministers. The government foregoes around $800 million in revenue per year as a result of this provision, and, if the decision stands, it could have a significant impact on churches and other religious institutions.

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November 20, 2017 in ABA Tax Section, Tax | Permalink | Comments (0)

Thursday, November 16, 2017

Herzfeld: A History Of The ABA Tax Section

ABA Tax Section (2017)Mindy Herzfeld (Florida), How Lawyers Dominate: A History of the ABA Tax Section:

The story of how tax attorneys came to dominate the fields of tax policy and sophisticated tax practice is the success story of an organized professional association. The prominence of the role of attorneys in the development and practice of the tax law was not a foregone prerequisite of the U.S. federal income tax system. Rather, the professional organization of attorneys into a specialized group within bar associations has played a significant role in making lawyers the central players in tax policy and tax practice in the U.S.

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November 16, 2017 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 2, 2017

The Tax Implications Of Game Of Thrones

GOTIn a recent post of mine I referenced Game of Thrones (“GOT”), which is an HBO TV series based on the book collection “A Song of Ice and Fire” by George R.R. Martin. A commentator asked “Would it surprise you to know that some of your readers don't have the faintest idea of what your reference to "Game of Thrones" means?”

For such readers, I regret that you have not read this incredible fantasy adventure series. Not only because it’s good, but because references such as mine abound. Me nem nesa. A particularly amusing and creative spin comes from the otherwise staid ABA Section on Taxation. Each year the Tax Section puts out a “Tax Challenge” for both J.D. students and LL.M. students. This year’s Tax Challenge looks at some tax implications from GOT. Here’s how it starts:

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November 2, 2017 in ABA Tax Section, Bryan Camp, Celebrity Tax Lore, Tax | Permalink | Comments (2)

Wednesday, October 11, 2017

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 70, No. 4 (Summer 2017) (State and Local Tax Edition):

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October 11, 2017 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Monday, October 9, 2017

ABA Tax Section Chair Explains Reduced Travel Support For Academics

ABA Tax Section (2017)Following up on my previous posts:

To:      ABA Taxation Section Teaching Taxation Committee members
From: Karen L. Hawkins, Chair, Taxation Section
Re:     Reimbursement for Academic leaders and speakers

As all of you are aware by now, during the business meeting of the Taxation Section Council, difficult financial decisions were made. These types of difficult belt-tightening decisions have had to be made over the past two years, and will continue to be required to reach, and maintain, a revenue neutral budget. If the Section is to maintain its stated commitments to provide services to its membership; tax assistance to vulnerable taxpayers; and leadership in support of a workable tax system, it is imperative that we continue to cut expenses while also seeking additional ways to increase income.

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October 9, 2017 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Thursday, October 5, 2017

Lederman: The ABA Tax Section’s Reduced Travel Support For Academics

ABA Tax Section (2017)Leandra Lederman (Indiana-Bloomington), Analysis of the ABA Tax Section’s Reduced Travel Support for Academics:

A hot topic among professors at the recent ABA Tax Section meeting in Austin was the reduction in travel support for academics scheduled to take effect with the upcoming meeting in San Diego. As Prof. Bryan Camp wrote on TaxProf blog, the background is that, for years, and through the most recent meeting, full-time professors who have a leadership role in the section (Chair or Vice-Chair of a committee, or higher positions) have received a travel subsidy.

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October 5, 2017 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Wednesday, September 27, 2017

Follow Up On § 7434 Suits For Filing False Information Returns

ABA Tax Section (2017)I previously blogged about a great panel presentation I attended at the Fall ABA Tax Section Meeting in Austin. The presentation was about how to sue someone under § 7434 for filing a false information return.

This past week one of the panelists, Stephen Olson, has blogged more about this subject here and here.  The blogs are worth calling to your attention. He dives a bit deeper into this subject to look at whether an Information Return that states the correct payment amount but is otherwise false and misleading, is sufficient to support suit under § 7434.

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September 27, 2017 in ABA Tax Section, Bryan Camp, Tax, Tax Practice And Procedure | Permalink | Comments (0)

Thursday, September 21, 2017

Suing Someone for a False Information Return

ABA Tax Section (2017)Last week I went to the ABA Tax Section Meeting in Austin and really enjoyed attending a terrific panel on Section 7434.  The moderator was Professor Leslie Book, of Villanova School of Law and the presenters were Stephen Olsen, of Gawthrop Greenwood, PC; and Mandi Matlock, of Texas RioGrande Legal Aid Inc., Austin, TX.  

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September 21, 2017 in ABA Tax Section, Bryan Camp, Tax, Tax Practice And Procedure | Permalink | Comments (2)

Wednesday, September 20, 2017

It's Bigger Than Bitcoins: The Matrix Is Here

ABA Tax Section meetings are fun!  Last week I attended a fascinating panel presentation at the Austin meeting titled "Beyond Bitcoin: Blockchain and the Tax System."  The panel was moderated by Stow Lovejoy, of Kostelanetz & Fink, LLP and included Amanda Wilkie, CIO of Withum Smith & Brown; Tony Tuths, of KMPG in Short Hills; and Lisa Zarlenga, of Steptoe & Johnson.

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September 20, 2017 in ABA Tax Section, Bryan Camp, Conferences, Miscellaneous, Tax | Permalink | Comments (0)

Tuesday, September 19, 2017

ABA Tax Section Reduces Support For Tax Profs

ABA Tax Section (2017)I was sad to learn that at the Austin meeting the ABA Tax Section Council voted to significantly reduce the academic speaker and academic leadership reimbursement policy, retaining it only for academics who meet the Tax Section's definition of "young lawyer" (under 40 or less than 5 years in practice). I believe this is a penny-wise, pound-foolish policy change and can serve only to damage the historically salutary close ties between tax practitioners and tax academics. I think my personal involvement with the ABA Tax Section would likely be much less had those reimbursements not been available to me. I explain more below the fold.

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September 19, 2017 in ABA Tax Section, Bryan Camp, Conferences, Legal Education, Tax, Tax Profs | Permalink | Comments (6)

Saturday, September 16, 2017

ABA Tax Section Fall CLE Meeting

CLE 2The ABA Tax Section concludes its three-day joint Fall CLE meeting with the ABA Real Property, Trust and Estate Law Section today in Austin, TX.  The full program is here.  Today's highlight is the keynote luncheqon address by  Michael J. Graetz (Columbia). Other Tax Profs with speaking roles include:

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September 16, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, September 15, 2017

ABA Tax Section Fall CLE Meeting

CLE 2The ABA Tax Section continues its three-day joint Fall CLE meeting with the ABA Real Property, Trust and Estate Law Section today in Austin, TX.  The full program is here.  Today's highlight is the Teaching Taxation program on Best Practices in Drafting and Interpreting IRS Guidance:

Tax regulators communicate with taxpayers and their advisors through various means including regulations, notices, rulings, publications, and the IRS website. Not surprisingly, taxpayers and their advisors parse these communications in order to understand the applicable law and conduct their affairs accordingly. This panel will critically analyze two high profile modes of communication: examples in Treasury regulations and IRS public pronouncements. One key question taxpayers and their advisors face is how regulation examples should be interpreted, and how new legal content in examples should be reconciled with the broader regulatory and statutory scheme. Another major debate regarding IRS guidance concerns the trend and pressure for the IRS to use plain language in written communications with the public. Although “plain language” sounds compelling, there are downsides to this drafting approach. Panelists will discuss the benefits and risks associated with plain language explanations of tax law in these communications.

  • Terri Helge (Texas A&M) (moderator)
  • Joshua Blank (NYU)
  • Nina E. Olson (National Taxpayer Advocate)
  • Susan Morse (Texas)
  • Kerry Ryan (St. Louis)
  • Eric Solomon (EY, Washington, D.C.)

Other Tax Profs with speaking roles include:

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September 15, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Thursday, September 14, 2017

ABA Tax Section Fall CLE Meeting

CLE 2The ABA Tax Section kicks off its three-day joint Fall CLE meeting with the ABA Real Property, Trust and Estate Law Section today in Austin, TX.  The full program is here.  Tax Profs with speaking roles include:

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September 14, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Wednesday, September 13, 2017

Privatizing Tax Collection: The Idiocy Continues

Congress seems to be on an unceasing quest to undermine effective tax collection (for why I choose those words see my rant here).  In what can only be described as yet another boneheaded move,  Congress included a provision in the Fixing America’s Surface Transportation (FAST) Act in 2015 that required the Service to out-source collection work to private collection agencies (PCA's).

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September 13, 2017 in ABA Tax Section, Bryan Camp, Tax, Tax Practice And Procedure | Permalink | Comments (0)

Reforming Tax Administration

The current discussion about tax reform is focused on reforming substantive tax law and not tax administration.  Last April, however, a group of tax practitioner organizations put out a paper calling for tax administration reform.  You can find the proposal on the AICPA website here.

The nine practitioner organizations include the AICPA, the National Association of Enrolled Agents, and the National Association of Tax Professionals.  Notably absent from the list of practitioner groups are the main tax lawyer organization, the ABA Section on Taxation.

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September 13, 2017 in ABA Tax Section, Bryan Camp, IRS News, Tax, Tax Practice And Procedure | Permalink | Comments (1)

Saturday, September 9, 2017

ABA Tax Section Releases 17th Annual Law Student Tax Challenge Problem

ABAThe ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 17th Annual 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. 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 2018 Midyear Meeting, February 8-10, 2018 in San Diego, CA, 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 50 teams compete in the J.D. Division and more than 30 teams compete in the LL .M. Division.

IMPORTANT DATES

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September 9, 2017 in ABA Tax Section, Legal Education, Tax, Teaching | Permalink | Comments (0)

Thursday, August 31, 2017

Karen Hawkins Named Chair Of ABA Tax Section

HawkinsNews Release, Former IRS Official Karen L. Hawkins to Chair ABA Section of Taxation:

Karen L. Hawkins of Yachats, Ore., has been selected to chair the American Bar Association’s Section of Taxation, the nation’s largest organization of tax lawyers. Hawkins will serve a one-year term, to be succeeded by Eric Solomon, of Washington, D.C., who will serve this year as chair-elect.

Hawkins served as the director of the IRS Office of Professional Responsibility (OPR), where she oversaw the standards of practice for tax professionals. Prior to government service, she was a partner in the San Francisco law firm of Taggart & Hawkins PC, where she specialized in civil and criminal tax controversy. ...

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August 31, 2017 in ABA Tax Section, IRS News, Tax | Permalink | Comments (2)

Thursday, August 17, 2017

ABA Tax Section Publishes New Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 36 Tax Times No. 4 (Aug. 2017):

FROM THE CHAIR
It Was a Very Good Year
By William H. Caudill, Norton Rose Fulbright LLP, Houston, TX
It has been my honor to serve as Chair of the Tax Section for 2016-2017. The year seems to have passed too quickly. There were many good times and some disappointments, but I am proud to have had the opportunity to lead and carry out the best job in the Section.

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August 17, 2017 in ABA Tax Section, Tax | Permalink | Comments (1)

Wednesday, June 28, 2017

ABA Tax Section Publishes New Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 36 Tax Times No. 3 (June 2017):

FROM THE CHAIR
Tax Reform Discussions and Other Developments
By William H. Caudill, Norton Rose Fulbright LLP, Houston, TX
We are now heading into the last part of this 2016-2017 Tax Section year, having most recently completed the Section’s May Meeting in Washington—the third and largest meeting in our annual cycle of Section meetings. We have made good progress on many tasks, not least of which is the vital role of educating and informing our members and the public at large about tax reform.

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June 28, 2017 in ABA Tax Section, Tax | Permalink | Comments (0)

Monday, June 26, 2017

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 70, No. 3 (Spring 2017):

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June 26, 2017 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 11, 2017

ABA Tax Section May Meeting

ABAThe ABA Tax Section May Meeting kicks off today in Washington, D.C. The full program is here. Tax Profs with speaking roles include:

  • Diversity: Anthony Infanti (Pittsburgh),  Jacqueline Lainez (UDC), Francine Lipman (UNLV)
  • Employee Benefits:  Jon Forman (Oklahoma), Kathryn Kennedy (John Marshall)
  • Fiduciary Income Tax:  Jerome Hesch (Miami)
  • Financial Transactions:  Itai Grinberg (Georgetown)

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May 11, 2017 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Thursday, April 27, 2017

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 70, No. 2 (Winter 2017):

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April 27, 2017 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Wednesday, February 22, 2017

ABA Tax Section Publishes New Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 36 Tax Times No. 2 (Feb. 2017):

FROM THE CHAIR
Interesting Times
By William H. Caudill, Norton Rose Fulbright LLP, Houston, TX
As I write this column, we are well into the Tax Section’s 2016–2017 year. I am pleased that we have made good progress on many tasks, but there is much that remains to be accomplished, not least of which is how we as tax lawyers will prepare for the tax reforms that will likely come our way as a result of this last election cycle and how the Section can contribute to the process.

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February 22, 2017 in ABA Tax Section, Tax | Permalink | Comments (0)

Wednesday, February 15, 2017

The Tax Lawyer Publishes New Issue

The Tax Lawyer (2013)The Tax Lawyer has published Vol. 70, No. 1 (Fall 2016):

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February 15, 2017 in ABA Tax Section, Scholarship, Tax | Permalink | Comments (0)

Friday, February 10, 2017

Winners Of The 16th Annual Law Student Tax Challenge

LST 2ABA Tax Section, Winners in J.D. and LL.M. Divisions of Law Student Tax Challenge Chosen:

J.D. Division
1st Place:  Tyler Johnson & Anna Peckjian (Northwestern)
2nd Place:  Joshua Jacobson & George Gray (Florida)
3rd Place:  Nicholas Bjornson & Brian Lynn (Kansas)
Best Written Submission:  Joshua Jacobson & George Gray (Florida)

LL.M. Division

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February 10, 2017 in ABA Tax Section, Tax | Permalink | Comments (1)

Tuesday, February 7, 2017

ABA Tax Section Names 2017 Nolan Fellows

ABA Tax Section (2017)The ABA Tax Section announced the recipients of its 2017 Nolan Fellowships at its midyear meeting in Orlando:

  • Elizabeth K. Blickley (Washington, D.C.)
  • Matthew Cooper (Ernst & Young, Washington, D.C.)
  • Nikki J. Hasselbarth (Venable, Baltimore)
  • Vanessa C. Lafleur (Louisiana Department of Revenue, Baton Rouge)
  • Rafi W. Mottahedeh (Jenner & Block, Chicago)
  • Susanna W. Ratner (SeniorLAW Center, Philadelphia)

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February 7, 2017 in ABA Tax Section, Tax | Permalink | Comments (0)

Tuesday, January 31, 2017

2017 ABA Tax Section Janet Spragens Pro Bono Award

HallPress Release,  Wells Hall Receives 2017 ABA Section of Taxation Janet Spragens Pro Bono Award:

The American Bar Association Section of Taxation presented its annual Janet Spragens Pro Bono Award to C. Wells Hall III of Nelson Mullins Riley & Scarborough, during the Section’s Plenary Luncheon on January 21, 2017. ...

Wells served as Section Vice-Chair, Pro Bono and Outreach, from 2013 to 2016. During his tenure in that position, Wells championed programs to increase pro bono participation among Section membership and to increase access to tax assistance for low-income and underserved populations.

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January 31, 2017 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (0)

Saturday, January 21, 2017

ABA Tax Section Midyear Meeting

ABAThe ABA Tax Section Midyear meeting concludes today in Orlando. The full program is here.  Tax Profs with speaking roles include:

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January 21, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Wednesday, November 16, 2016

ABA Tax Section Publishes November 2016 Issue Of Tax Times

ABA Tax Times (2016)The ABA Tax Section has published 36 Tax Times No. 1 (Nov. 2016):

FROM THE CHAIR
Boston Meeting Successes, and More to Come
We had a great joint meeting in Boston with the Real Property, Trust and Estate Law Section at the end of September. There were approximately 1,100 in attendance, and I was inspired by the enthusiasm about the activities of the Tax Section for the coming year. We have a lot of work to do, and we are going to have a good time doing it.

PEOPLE IN TAX
Interview with Anne-Marie Rábago
By Tom Greenaway, KPMG LLP, Boston, MA
Anne-Marie Rábago recently joined the State Bar of Texas as Director of the Texas Opportunity & Justice Incubator in Austin. We interviewed her at the Joint Fall Meeting in Boston to talk about the incubator movement and the access to justice gap.

AT COURT
Implications of Bitcoin Not Being Actual Currency: The Espinoza Case
By Joni Larson, Professor, Indiana Tech Law School, Fort Wayne, IN
Bitcoin is not the first virtual currency. It has, however, garnered significant attention by being embroiled in several scandals. Through the lens of the Espinoza case, this article examinations the tax implications of selling bitcoin.

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November 16, 2016 in ABA Tax Section, Tax | Permalink | Comments (0)