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.
Burden of Proof in State Tax Cases: What Happens When the Legislature Changes It?
By Christi Mondrik, Mondrik & Associates, Austin, TX
Understanding the burden of proof can make or break a state tax case. “The taxpayer failed to meet its burden of proof” is perhaps the most frequently written phrase in state tax opinions, particularly at the administrative level. Knowing the burden of proof and which party bears that burden for each element of a case is critical to effective trial preparation.
Wayfair, Quill & The Physical Presence Test: Bright-Line Standard Or Diminished Relevance Paradox
By Jeffrey Krasney, Attorney at Law, Pennsylvania and Washington, DC
On April 17, 2018, the U.S. Supreme Court heard oral arguments in the Wayfair case. The case addresses the taxation of online sales—that is, the physical presence nexus test or the manner in which sales taxes are applied to online retail activity.
PRO BONO MATTERS
The Taxpayer Bill of Rights: A Primer and Thoughts on Things to Come
By Andrew R. Roberson, McDermott Will & Emery LLP, Chicago, IL
In 2015, Congress enacted the Taxpayer Bill of Rights (TBOR) in section 7803(a)(3) of the Internal Revenue Code to ensure that each and every taxpayer has fundamental rights in dealing with the Internal Revenue Service (IRS). The codification of these fundamental rights was an important accomplishment and reflects years of hard work and dedication by National Taxpayer Advocate Nina Olson.
PATHS IN TAX
A Conversation with Kathy Keneally
Kathy Keneally, a partner at Jones Day in New York, New York, is the former Assistant Attorney General, U.S. Department of Justice, Tax Division and a former Vice Chair of the Section of Taxation. This interview is derived from the Tax Bridge to Practice series “A Conversation with…” presented at the 2018 Midyear Meeting in San Diego, California.
YOUNG LAWYERS CORNER
The BEAT and Bilateral Tax Treaties: Where Might the Tension Lead?
By Troy Ware, Associate, KPMG LLP M&A Tax, New York, NY
Since the enactment of the 2017 tax reform legislation and passage of a new section 59A, the base erosion and anti-avoidance tax (BEAT) provision, commentators have differed on whether the BEAT runs afoul of U.S. bilateral tax treaties, more specifically the non-discrimination articles of those treaties.
Kicking the Can Down the Road
By Robert S. Steinberg, Law Offices of Robert S. Steinberg, Palmetto Bay, FL
To the tune of “Raindrops Keep Falling on My Head,” by Burt Bacharach and Hal David, from the 1969 movie, “Butch Cassidy and the Sundance Kid.”
NEWS & ANNOUNCEMENTS
2018 Distinguished Service Award Recipient: Susan P. Serota
By Richard M. Lipton, Baker McKenzie, Chicago, IL, and Armando Gomez, Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC
The 2018 recipient of this award—Susan P. Serota—is a trailblazer who has been a leader in her law firm, in the field of employee benefits, and in the organized bar. Readers also may view or read Susan’s acceptance remarks here.
2018–2020 Christine A. Brunswick Public Service Fellows
The Section of Taxation is pleased to announce the 2018-2020 Christine A. Brunswick Public Service Fellowship class.
Government Submissions Boxscore
Government submissions are a key component of the Section's government relations activities. The full archive is available to the public on our website.
Free Webinar Recording – New Federal Tax Cuts and Jobs Act: Increasing U.S. Income and Wealth Inequality
Access a free video presentation and materials from the ABA Section of Civil Rights and Social Justice, Section of Taxation, and Section of State and Local Government Law.
Free Webinar Recording – Nuts & Bolts Collections Workshop: A Guide to Assisting Pro Bono Clients with Collection Matters
On March 7, 2018, the ABA Section of Section of Taxation hosted a free CLE webinar designed as a practical training for pro bono attorneys with minimal experience representing low-income taxpayers in collection cases.
TaxIQ: 2018 May Meeting Materials Available
Did you know that Tax Section members have access to thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings?
Update Your Tax Law Library
Take a look at the Section of Taxation's catalog of bestselling publications and newest releases.
The Tax Lawyer – Spring 2018 Issue Coming Soon
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 – 2017 Tax Act Articles Available
The Winter and Spring 2018 issues of The Practical Tax Lawyer feature a number of articles on the 2017 Tax Act, the following of which are available for download without a subscription.
Get Involved in ATT
ABA Tax Times (ATT) is looking for volunteers to join its ranks as associate editors to assist in writing and acquiring articles for publication.