ABA Tax Section Virtual Fall Meeting Kicks Off Today

This week's ABA Tax Section 2023 Virtual Fall Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Wednesday on Tax Justice in the Age of Artificial Intelligence: 

The recent and rapid rise of artificial intelligence (AI) technology is positioned to impact all aspects of tax law, including tax practice, administration, ethics, and the tax base itself. As tax law inevitably evolves in response to AI, there will be new opportunities to introduce laws, policies, and practices that make the tax system more equitable. Alternatively, these developments could further entrench inequities that exist under current law. This panel discusses ways that AI might affect tax equity and distributive justice; furthermore, in response to the emergence of this new technology, it will scrutinize the equity implications of proposals to improve tax administration and substantive tax law. In doing so, panelists will have the ambitious threefold agenda: (i) reflect upon tax equity under current law, (ii) consider what AI tells us about values embedded in the tax system, and (iii) explain how tax justice can be advanced in the age of AI.

• Michelle Layser (San Diego; Google Scholar) (moderator) 
• Stephanie Hoffer (Indiana-McKinney; Google Scholar) 
• Jay Soled (Rutgers; Google Scholar) 
• Hilary Escajeda (Mississippi College; Google Scholar) 

Other Tax Profs with speaking roles include:

• Accuracy-Related Penalties: Establishing Reasonable Cause in the Age of Social Media: Kathleen DeLaney Thomas (North Carolina; Google Scholar)
• Estate Planning and Workplace Benefits for LGBTQ+ Taxpayers: Patricia Cain (Santa Clara)
• Exploring Moore: The Intersection of the Transition Tax and Constitutional Law in Moore v. United States: John Brooks (Fordham; Google Scholar) 
• Global Views: Ensuring Inclusivity in International Tax Reform: Itai Grinberg (Georgetown) 
• Tax Literacy: Caroline Bruckner (American; Google Scholar), Annette Nellen (San Jose State; Google Scholar), William McNally (American)
• The Continued Relevance – or the Obsolescence – of Older State Tax Cases: Part 1: Hayes R. Holderness (Richmond)
• The Continued Relevance – or the Obsolescence – of Older State Tax Cases: Part 2: Hayes R. Holderness (Richmond)
• Use of Race in a Post-Affirmative Action World: Evolving Standards and Applications: Philip Hackney (Pittsburgh; Google Scholar)