Paul L. Caron

Thursday, February 9, 2023

ABA Tax Section Mid-Year Meeting Kicks Off Today In San Diego

This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Friday on New Directions in Tax Information Reporting and Withholding:

ABATax information reporting and withholding rules play critically important roles in the United States tax system. When income is subject to mandatory tax information reporting—where third parties and/or taxpayers disclose information regarding certain transactions and activities to the IRS—the individual tax compliance rate is very high. When income is subject to both tax information reporting and withholding, it is even higher. While tax information reporting and withholding rules are among the government’s essential tax enforcement and administration tools, under current law, these rules do not apply equally to all taxpayers and transactions. Gaps in these rules lead not only to the potential spread of tax noncompliance, but they also raise important fairness concerns. Further, these rules often receive less attention from tax policymakers and tax law scholars than other aspects of the substantive tax law. This panel will consider new policy directions for tax information reporting and withholding rules in a variety of contexts, including taxpayers engaged in the gig economy, incarcerated taxpayers, and high-income and wealthy taxpayers.

  • Michelle Layser (San Diego; Google Scholar) (moderator)
  • Joshua Blank (UC-Irvine)
  • Jessica Jeane (Vice President for Tax Policy, Western CPE)
  • Katherine Pratt (Loyola-L.A.)

Other Tax Profs with speaking roles include:

  • Combating Tax Misinformation from Social Media: Tim Weninger (Notre Dame; Google Scholar)
  • Gender, Race, Age, and Income/Wealth Inequities in Our Tax Systems: Annette Nellen (San Jose State; Google Scholar) (moderator), Michelle Layser (San Diego; Google Scholar), Goldburn Maynard, Jr. (Indiana-Kelley; Google Scholar)
  • Identifying and Confronting Unconscious Bias: Moving Beyond Diversity, Equity, and Inclusion: Alice Thomas (Howard)
  • Let’s Get Digital: Tax Accounting Issues for Digital Assets & Cryptocurrency: Annette Nellen (San Jose State; Google Scholar)
  • The Wild Life of Transfer Pricing Disputes: William Byrnes (Texas A&M; Google Scholar)

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