TaxProf Blog

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

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):

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.

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.

Transferee Liability for Unpaid Employer Taxes: Kardash v. Commissioner
By Kevin A. Diehl (Western Illinois)
Kardash v. Commissioner provides an essential 11th Circuit reminder on the extensiveness of transferee liability for unpaid employer taxes. This article reviews the facts and opinion and then discusses planning tips.

Employment Cases and Planning Implications
By Adam Abrahams (Meyers Hurvitz Abrahams, Rockville MD), Sabrina Strand (Law Offices of Joseph H. Thibodeau, Denver, CO) & Kevin Bender (McGuireWoods, Richmond, VA)
The self-employment tax issue for closely held businesses has become more important in light of a number of self-employment tax cases decided by the Tax Court in the last year. This article, based on a panel at the Joint Fall meeting in Austin, Texas, looks at the statutory provisions and the impact of three of these cases: Fleischer v. CommissionerCastigliola v. Commissioner; and Hardy v. Commissioner.

Let's (Not) Get Physical: States Challenge Physical Presence Sales Tax Nexus Law
By Cody J. Edwards (Dickinson, Mackaman, Tyler & Hagen, Des Moines, IA)
To help understand the current and future sales tax nexus landscape, this article will briefly revisit the history of sales tax nexus under Quill and Direct Marketing Association. It will then examine the statutes or rules (referred to as economic nexus laws) that states have enacted in response to Direct Marketing Association in an attempt to overturn the nexus law under Quill. Finally, this article will explore competing congressional proposals that attempt to resolve sales tax nexus issues at the federal level.

Tax Impacts of Natural Disasters
By Andrew R. Roberson (McDermott Will & Emery, Chicago, IL)
Natural disasters, such as the recent Hurricanes Harvey, Irma, Jose, and Maria (all Category 3 or higher), can wreak havoc on critical infrastructure, the economy, and the livelihood of scores of individuals. In the wake of such disasters, people from all over the world donate time, money, and services to assist those impacted. While the immediate thoughts are often on providing food, shelter, and medical care, the consequences of a natural disaster can continue for several years and affect individuals in many different areas. One such area relates to taxes.

Accepting Nominations for the 2018 Janet Spragens Pro Bono Award
The Section of Taxation Pro Bono Award Committee is seeking nominations for the 2018 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 tax law.

Tax Cuts Now
By Robert S. Steinberg (Law Offices of Robert S. Steinberg, Palmetto Bay, FL)
To the tune of "But Not for Me," by George Gershwin and Ira Gershwin.

Call for Book Reviews
ATT welcomes the submission of book and article reviews on tax topics that may be of interest to our members.

Government Submissions Boxscore
Government submissions are a key component of the Section's government relations activities. Click the link above to view our most recent submissions. The full archive is available to the public on the website.

Accepting Nominations for the 2018 Nolan Fellowships
Named for the late Jack Nolan, a dedicated and respected Tax Section member, the Nolan Fellow distinction is awarded to young lawyers who are actively involved in the Section and have shown leadership qualities.

The Tax Lawyer - Summer 2017 Issue Is Available
The Tax Lawyer, the nation's premier tax law journal, is published quarterly as a service to members of the Tax Section.

The Practical Tax Lawyer - Fall 2017 Issue Is Available
Produced in cooperation with the Tax Section and published by ALI-CLE, The Practical Tax Lawyer offers concise, practice-oriented articles to assist lawyers with all aspects of tax law.

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