Paul L. Caron

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:

  • Affiliated & Related Corporations:  Don Leatherman (Tennessee) 
  • Diversity:  Amy Hess (Tennessee), William LaPiana (New York Law School), Sonya Miller (UNLV), Lee-ford Tritt (Florida) 
  • Employee Benefits:  Kathryn Kennedy (John Marshall)
  • Exempt Organizations:  Ellen Aprill (Loyola-L.A.),  Elaine Wilson (West Virginia) 
  • Individual & Family Taxation:  Leslie Book (Villanova), Fred Murray (Florida)
  • Tax Policy & Simplification:  David Gamage (Indiana), David Hyman (Georgetown), Michael Lang (Chapman), Leandra Lederman (Indiana),  Amy Monahan (Minnesota), Susannah Tahk (Wisconsin)
  • U.S. Activities of Foreigners & Tax Treaties:  Alan Appel (New York Law School)
  • Young Lawyers Forum:  Susan Morse (Texas)

ABA Tax Section, Tax, Tax Conferences | Permalink