Paul L. Caron
Dean




Wednesday, June 22, 2022

Free Webinar Today On Job Opportunities In The Office Of Tax Policy (U.S. Treasury Department)

The ABA Tax Section is hosting a free webinar today at 1:00 PM ET on Opportunities to Influence Change: Legal Jobs in the Office of Tax Policy (register here):

ABA Tax SectionThe Office of Tax Policy at the Treasury Department is responsible for developing and implementing the tax policies and programs of the United States, drafting tax regulations, negotiating tax treaties, and providing legal analysis of tax policy decisions. But what does all of that really mean? Please join members of the Office of Tax Policy to learn about the day-to-day experience of working as an attorney-advisor, and to discover potential career opportunities that let you be on the forefront of developments in tax law, all while serving the public interest.

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June 22, 2022 in ABA Tax Section, IRS News, Legal Education, Tax | Permalink

Tuesday, June 14, 2022

Practical Considerations In Starting And Operating An Academic Low-Income Taxpayer Clinic

Amy Spivey (UC-Hastings) & Manoj Viswanathan (UC-Hastings; Google Scholar), Practical Considerations in Starting and Operating an Academic Low-Income Taxpayer Clinic, 76 Tax Law. __ (2022):

ABA Tax Lawyer (2022)Low-income taxpayer clinics (“LITCs”) provide legal assistance to underserved clients with active federal tax controversies, conduct educational outreach to low-income and English-as-a-second-language taxpayers, and work to ensure the fairness and integrity of the tax system. Despite the availability of IRS grant funding for LITCs and the alignment of LITC goals with the core values that underlie clinical legal education, a relatively small percentage of U.S. law schools currently operates an LITC. Moreover, many law school LITCs have closed within the past ten years, demonstrating that even if started, academic LITCs are challenging to sustain.

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June 14, 2022 in ABA Tax Section, Legal Ed Scholarship, Legal Education, Scholarship, Tax, Tax Scholarship | Permalink

Monday, May 16, 2022

Two Tax Court Paid Internship Programs: Diversity, Case Processing

The U.S. Tax Court offers two paid internship programs:  

ABA Tax Section (2021)Diversity in Government Internship Program
The DiG Tax program is separate from the Court’s legal internship program, and you need not be a law student to apply.  DiG Tax interns may assist on projects with departments throughout the Court, including Case Services, Facilities, Finance, Human Resources, Library, Information Technology, and Public Affairs.  For more information, see here.

Case Processing Legal Student Intern

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May 16, 2022 in ABA Tax Section, Legal Education, Tax | Permalink

Thursday, May 12, 2022

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 75, No. 3 (Spring 2022):

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May 12, 2022 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

ABA Tax Section Hybrid 2022 May Meeting

This week's ABA Tax Section hybrid 2022 May Meeting (program) kicks off today. One of the highlight of the meeting is Saturday's luncheon and plenary session:

ABA Tax SectionKeynote Speaker: Lily Batchelder, Assistant Secretary for Tax Policy, U.S. Department of the Treasury
Roundtable: Tax Data Transparency: Changes Coming to a Post-Pandemic Tax Code? On January 20, 2021, President Biden signed Executive Order 13985, which, inter alia, established an Interagency Working Group on Equitable Data prompted by a growing recognition that the absence of demographic data in federal datasets, including tax data, results in inequities across federal programs. In addition, Treasury is undertaking a comprehensive research initiative to study the relationship between the U.S. tax code and racial inequities, in response to research identifying inequities in tax enforcement. Congress, too, is making demands for more transparency in tax data, with Senate Finance Chair Ron Wyden (D-OR) calling for the IRS to “collect and disclose more information relating to the effect of the tax code on different demographics [because] it makes no sense to blind lawmakers to the key data that would illuminate injustice in our tax laws.” This roundtable will provide new insight on the tax policy implications of greater tax data transparency in a post-Pandemic tax code. Discussion will focus on the role of tax data transparency in tax expenditure oversight; the implications of the absence of demographic data on current tax administration and policy; and how tax expenditures included in Pandemic- related legislation have created an opportunities for new data.

Moderator: Caroline Bruckner, Sr. Professorial Lecturer & Managing Director of the Kogod Tax Policy Center, American University Kogod School of Business

Panelists: Steven Dean, Professor of Law, Co-Director of the Dennis J. Block Center for the Study of International Business Law, Brooklyn Law School; Mark Mazur; Danny Yagan

Other Tax Profs with speaking roles include:

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May 12, 2022 in ABA Tax Section, Conferences, Tax | Permalink

Monday, April 11, 2022

ABA Tax Section Hosts Pathways To Careers In Tax Law Today


Pathwaystocareerintaxlaw
The ABA Tax Section hosts a new series on Pathways To Careers In Tax Law today at 12:00 PM EST (register here): 

Please join us for the launch of a new Tax Section series: Pathways to Careers in Tax Law! Seasoned practitioners and active members of the Tax Section will provide a substantive overview of different areas of tax through unique presentations colored by engaging tales from their careers. You will not only gain an understanding of the area of tax law, but will be entertained, inspired and challenged to envision how your own career path can lead you to fulfilling work.

The launch of the Pathways series will also be the Tax Section’s first hybrid event at the new home of our upcoming Hybrid 2022 May Tax Meeting, the Marriott Marquis Washington, DC. You can choose to join in-person for the sessions, lunch and a networking reception, or tune in from your home or office. All attendance is free in exchange for your patience as we explore a new method of delivering content to an at-home and in-person audience simultaneously.

Agenda: These sessions will provide you with the tax law experience from both macro and micro perspectives.

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April 11, 2022 in ABA Tax Section, Legal Education, Tax | Permalink

Thursday, March 17, 2022

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 75, No. 2 (Winter 2022):

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March 17, 2022 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Tuesday, March 15, 2022

ABA Tax Section Is Accepting Applications For The Inaugural Loretta Collins Argrett Fellowship

The ABA Tax Section is accepting applications for the inaugural Loretta Collins Argrett Fellowship, due on Sunday, April 3rd, 2022. 

ABA Tax Section (2021)The Loretta Collins Argrett Fellowship seeks to identify, engage, and infuse historically underrepresented individuals into the Tax Section, create a more accessible, equitable, and inclusive pathway into Tax Section leadership, support the expansion, diversification, and inclusiveness of the tax profession, and create a sense of belonging for members looking to become involved with the Section.

The Loretta Collins Argrett Fellowship is a three-year program open to any individual with a diverse background and/or a demonstrated commitment to promoting diversity, equity, and inclusion in the tax bar. The Tax Section aspires to award up to five (5) three-year Fellowships each fiscal year. The Fellowships provide the following benefits:

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March 15, 2022 in ABA Tax Section, Fellowships & VAPs, Legal Education, Tax | Permalink

Friday, February 4, 2022

ABA Tax Section Virtual 2022 Midyear Meeting

This week's ABA Tax Section virtual 2022 Midyear Meeting (program) concludes today. Tax Profs with speaking roles included:

  • ABA LogoConsequences of Americans for Prosperity Foundation v. Bonta:  Ellen Aprill (Loyola-L.A.), Lloyd Mayer (Notre Dame)
  • ESG and Tax Policy – Responsible Tax Policies for a Better Future:  Susan Gary (Oregon), Janet Milne (Vermont)
  • Increases in Math Error Notices:  Leslie Book (Villanova)
  • Low-Income SALT – Advocating for Low-Income Taxpayers in State Tax Matters:  Caleb Smith (Minnesota)
  • Riding the Tax Reform Wave in Real Time:  Paul Caron (Pepperdine), Susan Morse (Texas)

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February 4, 2022 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Wednesday, February 2, 2022

ABA Teaching Taxation Panel Today On Riding The Tax Reform Wave In Real Time

I am looking forward to moderating the Teaching Taxation Section panel on Riding the Tax Reform Wave in Real Time at today's ABA Tax Section Virtual 2022 Mid-Year Meeting at 12:30-2:00 PM ET:

ABA Teaching Taxation Social MediaWhat are the different ways in which law faculty and practitioners keep up with tax reform proposals, legislative changes, and administrative guidance in the rapidly changing world of tax law? As professionals, we need to be aware of conversations around legislative proposals and any resulting changes that would impact our audience, whether that is law students or clients. What are the best processes and sources of information for staying abreast of pending changes to the tax law? How do we juggle uncertainty as proposals unfold, whether we are teaching students or advising clients? How do we get up to speed as quickly as possible once changes are implemented and guidance follows? The panel – consisting of a tax law professor, law librarian, journalist, and practitioner – will discuss the best practices with simulations.

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February 2, 2022 in ABA Tax Section, Conferences, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences | Permalink

Monday, January 10, 2022

ABA Tax Section Seeks Nominations For Janet Spragens Pro Bono Award

The ABA Tax Section is soliciting nominations for the 2022 Janet Spragens Pro Bono Award:

ABA Tax Section (2021)The Tax Section pleased to announce that we are accepting nominations for the 2022 Janet Spragens Pro Bono Award given to an individual or law firm for sustained and outstanding achievements in pro bono activities in the tax law. Find the nomination form here.

The criteria for selection of an individual recipient of the award are that (i) the individual be a tax lawyer, whether living or deceased; (ii) the individual is or was a member of the Section of Taxation; and (iii) the individual has, through years of service, demonstrated an ongoing commitment to pro bono activities, particularly in the areas of federal and state taxation.

The criteria for selection of a law firm recipient are that (i) the law firm includes members of the Section of Taxation; and (ii) the law firm has, through years of service of its attorneys, demonstrated an ongoing commitment to pro bono activities, particularly in the areas of federal and state taxation.

January 10, 2022 in ABA Tax Section, Tax, Tax News | Permalink

Tuesday, December 28, 2021

Help Create An Inclusive, Diverse, And Equitable ABA Tax Section

Julie Divola (Chair, ABA Tax Section), Help Create an Inclusive, Diverse, and Equitable Tax Section:

ArgrettI am delighted to announce the launch of the Loretta Collins Argrett Fellowship and the creation of the Justice, Diversity, Equity, and Inclusion (JDEI) endowment fund.

The Loretta Collins Argrett Fellowship seeks to identify, engage, and infuse historically underrepresented individuals into the Tax Section, create a more accessible, equitable, and inclusive pathway into Tax Section leadership, support the expansion, diversification, and inclusiveness of the tax profession, and create a sense of belonging for members looking to become involved with the Section.

The Loretta Collins Argrett Fellowship is a three-year program open to any individual with a diverse background and/or a demonstrated commitment to promoting diversity, equity, and inclusion in the tax bar. The Section aspires to award up to five (5) three-year Fellowships each fiscal year. Applications for the inaugural class of Fellows are due by Sunday, April 3, 2022. Please help us by sharing information about the Fellowship with your networks and colleagues. And please let me know if you have connections or partners who can help us spread the word.

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December 28, 2021 in ABA Tax Section, Legal Education, Tax | Permalink

Tuesday, December 14, 2021

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 75, No. 1 (Fall 2021):

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December 14, 2021 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Tuesday, December 7, 2021

2021 Tannenwald Tax Writing Competition Winners

Tannenwald (2016)The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2021 tax writing competition:

First Prize ($5,000):
Mohanad Salaimi (Michigan), Corporate Inversions: Getting on the Tax Reform Train Before It Leaves the Station
Faculty Sponsor: Reuven S. Avi-Yonah

Second Prize ($2,500):
Alexander Pettingell (NYU), A Machine Learning Approach to the Debt-Equity Multifactor Test
Faculty Sponsor: Mitchell Kane

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December 7, 2021 in ABA Tax Section, Legal Education, Scholarship, Tax, Tax Scholarship, Teaching | Permalink

Tuesday, November 23, 2021

Call For Articles: The Tax Lawyer

ABA Tax Lawyer (2021)The Tax Lawyer is currently accepting submissions for its 2022 Spring and Summer issues. Submit your work by early December to be considered for the Spring issue.

Why publish in The Tax Lawyer?

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November 23, 2021 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Wednesday, November 10, 2021

Pratt: Learning To Live Without Form 1040

Katherine Pratt (Loyola-L.A.), Learning to Live Without Form 1040, 75 Tax Law.__ (2022):

ABA Tax Lawyer (2022)A prominent tax reform proposal made by Michael Graetz in 2008 would replace much of the federal income tax with a Value Added Tax (VAT), a new consumption tax. If enacted, low-income and middle-income Americans would file 120 million fewer federal income tax returns annually. The Plan would convert the mass income tax into a narrow “class” income tax on high-income Americans. Adoption of the Graetz Plan would promote economic growth and reduce the compliance and administrative costs of the federal tax system. Defenders of the mass income tax nonetheless oppose adoption of the Graetz Plan. This Article argues that the Graetz Plan, modified as proposed in this Article, could overcome two major impediments to adoption of the Plan: (1) the difficulty of reconciling the Graetz Plan and existing multipurpose refundable income tax credits administered by the Internal Revenue Service; and (2) the potential loss of beneficial functions that the mass income tax may serve.

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November 10, 2021 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Friday, October 29, 2021

ABA Tax Section Women's Tax Forum Hosts Women In Tax Law Student Outreach Panel

Women in Tax

ABA Tax Section Women's Tax Forum: Women In Tax Law Student Outreach Panel:

Join the Women in Tax Forum today at 3:00 pm ET (free registration here) for a panel as they provide insight into their careers, advice for how to pursue a career in tax, and share ideas on ways of making tax more inclusive.

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October 29, 2021 in ABA Tax Section, Legal Education, Tax | Permalink

Thursday, October 7, 2021

Northwestern Offers 4-6 Graduate Tax Program Tuition Scholarships ($69k) To Serve As Student Editors Of The Tax Lawyer

From Philip Postlewaite (Harry R. Horrow Professor in International Law and Director, Northwestern's Graduate Tax Program):

Northwestern Tax Lawyer (2021)As you know, the Tax Program at Northwestern is the educational affiliate of the ABA’s Tax Section. Each year, four to six LLM-Tax students are selected to serve as editors of The Tax Lawyer, the Tax Section’s flagship journal. In order to encourage highly qualified applicants to apply to, and matriculate at, Northwestern, each student editor receives a Dean’s Scholarship, which is equal to the cost of tuition [$69,350].

We are seeking your assistance in identifying top candidates for these positions. Please inform interested students of this excellent opportunity.

The application deadline for students who are interested in being considered for a position on the editorial board is January 15, 2022.

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October 7, 2021 in ABA Tax Section, Legal Education, Tax | Permalink

Wednesday, September 29, 2021

U.S. Tax Court's Tax Trailblazers: Judge Juan F. Vasquez

U.S. Tax Court's Diversity & Inclusion Series, Tax Trailblazers: Mentoring the Next Generation:

Juan-f-vasquezPlease join the United States Tax Court in honoring National Hispanic American Heritage Month. September's webinar will focus on Tax Court Judge Juan F. Vasquez and his path to and success in-the field of tax law. Today at 7:00-8:15 PM EST (register here).

Judge Juan F. Vasquez was born in San Antonio, Texas and graduated from Fox Tech High School and San Antonio Junior College with an Associate's Degree in Data Processing. He received a B.B.A. in Accounting from the University of Texas, Austin, and a J.D. from the University of Houston Law Center. He received his LL.M. in Taxation from New York University School of Law. In addition to being a member of the legal bar, Judge Vasquez is a Certified Public Accountant.

Originally appointed for a 15-year term by President Clinton, Judge Vasquez was reappointed by President Obama for a second 15-year term. Judge Vasquez assumed senior status in 2018 and continues to perform judicial duties on recall.

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September 29, 2021 in ABA Tax Section, Legal Ed News, Legal Education, Tax, Tax News | Permalink

Monday, September 20, 2021

ABA Tax Section Virtual 2021 Fall Meeting

This week's ABA Tax Section virtual 2021 Fall Meeting (program) kicks off today. The highlight is:

ABA Fall Meeting CoverTeaching Taxation: Promoting Diversity, Equity, and Inclusion in Tax: Ideas and Resources for Mentoring Diverse Students and Leading Discussions of DEI in Tax (Wednesday, 12:30 - 2:00 PM ET):

This panel will document the need for greater diversity in the field of tax law − in practice and in Academia – and share ideas to promote this goal, with a focus on law students and recent law school graduates. The panelists will (1) provide information about existing programs to promote DEI in the tax profession, (2) discuss ways to build the tax profession pipeline, to recruit and retain diverse tax attorneys, and to provide strong platforms for professional success, and (3) solicit audience participation and ideas for new initiatives. 

  • Alice Abreu (Temple)
  • Caroline Ciraolo (Kostelanetz & Fink; Inaugural Vice Chair, Membership, Diversity, and Inclusion, Tax Section Council, ABA)
  • Steven Dean (Brooklyn)
  • Katie Pratt (Loyola-L.A.) (moderator)
  • Juan Vasquez (Judge, U.S. Tax Court)
  • Lany Villalobos (Kirkland & Ellis; Assistant Secretary, Tax Section Council, ABA; Immediate Past-Chair, ABA Tax Section Diversity Committee

Other Tax Profs with speaking roles include:

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September 20, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Tuesday, September 7, 2021

ABA Tax Section Releases 21st Annual Law Student Tax Challenge Problem

The ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 21st Annual Law Student Tax Challenge:

ABA Tax Section Law Student Tax Challenge (2021-22)An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Form. The LSTC asks two-person teams of students to solve a complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip to the Section’s Midyear Meeting, where each team presents its submission before a panel of judges consisting of the country’s top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community.

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September 7, 2021 in ABA Tax Section, Legal Education, Tax, Teaching | Permalink

Wednesday, August 18, 2021

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 74, No. 4 (Summer 2021):

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August 18, 2021 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Friday, July 16, 2021

ABA Tax Section Women's Tax Forum Hosts Zoom Tea Today With Patricia Gimbel Lewis

The ABA Tax Section Women's Tax Forum is hosting a Zoom Tea today with Patricia Gimbel Lewis (Caplin & Drysdale) at 4:30 PM ET:

Aba-tax-section-women-in-tax-forumYou're invited to join the next Women in Tax Forum Zoom Tea! Take a 45-minute tea break with us as we chat on Zoom video with leading women tax lawyers from a variety of fields who share stories of success and struggle as we explore individual paths to professional and personal fulfillment.

We're honored to announce that Pat Lewis is joining us in July! With 50 years of experience as a tax attorney, Pat is a true pioneer for women in tax. Pat's practice at Caplin & Drysdale has long focused on transfer pricing issues, competent authority matters, and other aspects of international tax planning and controversy. She has been an advocate for transfer pricing "safe harbors" and other tax simplification approaches. 

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July 16, 2021 in ABA Tax Section, Legal Education, Tax | Permalink

Tuesday, July 6, 2021

Call For Articles: The Tax Lawyer

ABA Tax Lawyer (2021)Why Publish in The Tax Lawyer?:

“As an author, I always welcome the opportunity to publish with The Tax Lawyer, the outstanding peer-reviewed tax journal that reaches the widest possible audience of academics, practitioners, and government officials. The Tax Lawyer editors and staff are dedicated to ensuring publication in a timely manner of the highest quality articles, consistent with the publication’s commitment to serve the wider tax community and deepen understanding of significant tax issues.” —Karen Burke, University of Florida Levin College of Law

The Tax Lawyer is unique among tax journals for its focus on cutting-edge practical long-form scholarship. It is the only publication whose editorial board consists both of deeply experienced practitioners and academics, and whose audience reflects the diversity of practice one finds in the ABA Tax Section.” —Bryan Camp, Texas Tech University School of Law

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July 6, 2021 in ABA Tax Section, Legal Education, Scholarship, Tax, Tax Scholarship | Permalink

Wednesday, June 30, 2021

U.S. Tax Court's Tax Trailblazers: Judges Joseph Gale And Albert Lauber

U.S. Tax Court's Diversity & Inclusion Series, Tax Trailblazers: Mentoring the Next Generation:

Judges-gale-and-lauberPlease join the United States Tax Court for the next in its series of monthly programs celebrating diversity and inclusion in tax law.

Moderated by Judge Tamara W. Ashford, June’s webinar celebrates LGBTQ+ Pride Month with its focus on Tax Court Judges Joseph H. Gale and Albert G. Lauber. Today at 7:00-8:15 PM EST (register here).

Judge Joseph H. Gale holds an A.B. in Philosophy from Princeton University and a J.D from the University of Virginia School of Law. He practiced law as an Associate Attorney with Dewey Ballantine and with Dickstein, Shapiro and Morin before working on Capitol Hill. He served as Tax Legislative Counsel for Senator Daniel Patrick Moynihan, and in several positions, including Chief Tax Counsel and minority Staff Director and Chief Counsel for the Senate Finance Committee, before being appointed to the Tax Court for his initial term by President Clinton. Judge Gale was reappointed by President Obama for a term ending in 2026.

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June 30, 2021 in ABA Tax Section, Tax, Tax News | Permalink

Thursday, June 17, 2021

The Tax Lawyer Transitions Editorial Leadership

ABA, The Tax Lawyer Transitions Editorial Leadership:

ABA Tax Lawyer (2019)Longtime member of The Tax Lawyer editorial team William H. Lyons ends his service as Associate Editor-in-Chief with the journal’s summer 2021 issue. As an editor for the journal since 2007, Lyons has reviewed submissions and edited articles accepted for publication other than the articles reviewed and edited by the journal’s State and Local Tax team. Lyons is the Richard H. Larson Professor of Tax Law Emeritus at the University of Nebraska College of Law. ...

The incoming Associate Editor-in-Chief is Gil Rothenberg, who currently serves as Adjunct Professor of Law at American University’s Washington College of Law. Rothenberg was a long-time attorney in the Justice Department Tax Division’s Appellate Section. He served 15 years as Chief of the Appellate Section overseeing a staff of about 50 attorneys and support personnel. Rothenberg began his Tax Lawyer work in May. ...

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June 17, 2021 in ABA Tax Section, Tax, Tax Scholarship | Permalink

Wednesday, June 16, 2021

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 74, No. 3 (Spring 2021):

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June 16, 2021 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Friday, June 11, 2021

ABA Tax Section Women's Tax Forum Hosts Zoom Tea Today With Angela Spencer-James

The ABA Tax Section Women In Tax Forum is hosting a Zoom Tea today with Angela Spencer-James (C-Suite Advisor, Global DEI Leader, and former EY Partner/Principal) at 4:30 PM ET:

ABAYou're invited to join the next Women in Tax Forum Zoom Tea! Take a 45-minute tea break with us as we chat on Zoom video with leading women tax lawyers from a variety of fields who share stories of success and struggle as we explore individual paths to professional and personal fulfillment.

We're thrilled to announce Angela Spencer-James is joining us in June! Angela is a senior business executive with a track record of success in leadership roles directing client and internal firm initiatives. Angela recently capped a 27-year career with EY (1991-1993, 1997-2020), including as Partner for more than 16 years using her technical tax expertise advising clients. As a Principal and leader in U.S. Federal Tax Consulting, she was also responsible for creating a successful tax business platform, including all aspects of general management, marketing, sales, product development, employee management, and P&L management.

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June 11, 2021 in ABA Tax Section, Legal Education, Tax | Permalink

Wednesday, June 9, 2021

Meet The Authors Today On Zoom: From The Texas Cotton Fields To The U.S. Tax Court

Thursday, May 13, 2021

ABA Tax Section Virtual 2021 May Meeting

The ABA Tax Section virtual 2021 May Meeting continues today (program). Today's highlight:

ABA TaxTeaching Taxation: Law Schools and Access to Tax Justice 12:30 PM ET:
How can law schools help improve access to tax justice? Panelists will present models of law school courses through which students provide tax services or representation to taxpayers, or for which access to justice is the primary subject of the course. The panel will engage a variety of perspectives including different areas of tax law, different pedagogical approaches, and different institutional commitments by the law schools. Topics will include Volunteer Income Tax Assistance, Low-Income Taxpayer Clinics, a seminar on Taxes and Social Justice, a Business Tax Practicum, and the Adopt-a-Base program.

  • Alice Abreu (Temple)
  • Michelle Lyon Drumbl (Washington & Lee) (moderator)
  • C. Wells Hall III (Nelson Mullins, Charlotte, NC)
  • Matthew T. James (Temple)
  • Francine Lipman (UNLV)
  • Manoj Viswanathan (UC-Hastings)

Other Tax Profs with speaking roles include:

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May 13, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Monday, May 10, 2021

ABA Tax Section May Meeting Kicks Off Today With The Emergence Of Analytics For Tax Positions

The ABA Tax Section virtual 2021 May Meeting kicks off today (program). Today's highlight:

ABA TaxBenjamin Alarie (Osler Chair in Business Law, University of Toronto Faculty of Law; Co-Founder & CEO, Blue J Legal), The Emergence of Analytics for Tax Positions at 2:30 PM ET:

When defending a client’s position to the IRS or a judge, it can be hard to ensure you are making the strongest possible argument for the client’s position, mitigating the risk of the position being successfully challenged and providing time- and cost-effective service for your client. Join us as we discuss how leading tax professionals are using advanced analytics tools to strengthen client positions and gain an advantage in settlement discussions by:

  • Using artificial intelligence to identify the strength of a position with greater than 90% accuracy;
  • Testing the effect of various changes to the facts on the strength of the position;
  • Gaining a comprehensive view of the law by identifying authorities and guidance that may pose a risk to the position or can be used to support it;
  • Providing independent, 3rd party reports to foster favorable resolutions

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May 10, 2021 in ABA Tax Section, Conferences, Legal Education, Tax | Permalink

Wednesday, March 10, 2021

ABA Tax Section Webinar Today On State Tax And Economic Policy Responses To COVID-19

The ABA Tax Section hosts a CLE webinar today on State Tax and Economic Policy Responses to the Ongoing COVID Pandemic at 1:00 PM - 2:35 PM EST (registration):

ABA TaxIn March, 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act to ameliorate economic shocks to U.S. households from the COVID pandemic and lockdowns. Although the CARES Act provided $150 billion in funds to states and local governments, those funds are not enough to stem the tide of the challenges states and local governments are facing today. State and local governments must therefore raise revenue themselves, and do so with a smaller fiscal toolbox than that available to the federal government. Panelists, including experts in tax, economics, and public policy will discuss state tax and related policy responses to COVID economic relief going forward. What policy tools do state and local governments have to manage this enormous shock? How can they raise revenue while also protecting vulnerable businesses and households harmed by the pandemic?

  • Gladriel Shobe (BYU) (moderator)
  • Ariel Jurow Kleiman (San Diego; moving to Loyola-L.A.)
  • Erin Scharff (Arizona State)

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March 10, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Tuesday, March 9, 2021

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 74, No. 2 (Winter 2021):

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March 9, 2021 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Tuesday, January 26, 2021

ABA Tax Section Virtual 2021 Midyear Meeting

The ABA Tax Section Virtual 2021 Fall Midyear Meeting continues today. The full program is here. The highlight is State Tax and Economic Policy Responses to the Ongoing COVID Pandemic (Teaching Taxation Committee (Wednesday, 12:30 − 2:00 PM ET)):

ABA Tax Section Virtual Meeting 2In March, 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act to ameliorate economic shocks to U.S. households from the COVID pandemic and lockdowns. Although the CARES Act provided $150 billion in funds to states and local governments, those funds are not enough to stem the tide of the challenges states and local governments are facing today. State and local governments must therefore raise revenue themselves, and do so with a smaller fiscal toolbox than that available to the federal government. Panelists, including experts in tax, economics, and public policy will discuss state tax and related policy responses to COVID economic relief going forward. What policy tools do state and local governments have to manage this enormous shock? How can they raise revenue while also protecting vulnerable businesses and households harmed by the pandemic?

  • Chris Hoene (Executive Director, California Budget & Policy Center)
  • Ariel Jurow Kleiman (San Diego)
  • Erin Scharff (Arizona State)
  • Darien Shanske (UC-Davis)
  • Gladriel Shobe (BYU) (moderator)

Other Tax Profs with speaking roles include:

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January 26, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Friday, January 15, 2021

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 74, No. 1 (Fall 2020):

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January 15, 2021 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Friday, January 8, 2021

ABA Tax Section Women's Tax Forum Hosts Zoom Tea Today With Alice Abreu

The ABA Tax Section Women's Tax Forum is hosting a Zoom Tea today with Alice Abreu (Temple) at 4:30 PM ET:

ABA Tax Section Women in TaxTake a 30-minute tea break with us as we chat on Zoom video with leading women tax lawyers from a variety of fields who share stories of success and struggle as we explore individual paths to professional and personal fulfillment.

We're thrilled to announce Alice Abreu is joining us this Friday! Alice is a Professor of Law at Temple University's Beasley School of Law, where she teaches courses in Taxation, Corporate Taxation, International Taxation, and Low Income Taxpayer Policy and Practice and is serving as the inaugural Director of Temple's Center for Tax Law and Public Policy.

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January 8, 2021 in ABA Tax Section, Legal Education, Tax | Permalink

Wednesday, December 23, 2020

ABA Tax Section Military VITA Pro Bono Project Seeks Writers For State Tax Guide

From James Steele (Morgan, Lewis & Bockius, Washington, D.C.):

Military VITA 3As part of the ABA Tax Section's Military VITA pro bono effort, we have recently taken over an important, ongoing resource for Military VITA sites. We will be updating and maintaining, on a go-forward basis, a State Tax Guide that compiles relevant state income tax topics and issues that are specific to members of the Military. For reference, and as a way to provide a sense of the volunteer commitment, I have attached a sample state from the current version of the Guide. The state-specific guides range from one to four pages, and the volunteer's job is simply to review and make any relevant updates to ensure accuracy and repeat this task each December in preparation for tax season.

We are looking for one or more volunteers to adopt each state with a state income tax, plus Washington, DC, to help review and update the Guide. By dividing the document by state, the time commitment of each volunteer should be very minimal. If you are interested in signing up for more than just your state, we welcome that too. The audience for the Guide is Military members (often with no prior tax background), so we are trying to keep it very readable and limit it to the most common issues. This volunteer opportunity is ideal for new attorneys, retired attorneys, non-attorneys, and anyone in between. It also could be a group effort at a firm. No prior experience is necessary, and the information is easily attainable by researching online.

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December 23, 2020 in ABA Tax Section, Tax, Tax News | Permalink | Comments (0)

Thursday, December 17, 2020

Johnson & Johnson Debate Gitlitz

Point: Calvin H. Johnson (Texas), The Supreme Court’s Statutory Interpretation in Gitlitz: A Failed Approach to Interpretation and a Bad Decision, 40 ABA Tax Times (Fall 2020):

ABA Tax TimesThe Supreme Court’s decision in Gitlitz v. Commissioner is an irresponsible decision disrupting the logic of tax for the benefit only of abuse. In Gitlitz the Supreme Court gave the equivalent of a double deduction, both an appropriate exclusion of cancellation of indebtedness income for an insolvent Subchapter S corporation and also an inappropriate increase in shareholder basis. The combination of the exclusion and shareholder basis generated a tax loss that had no economic substance, a loss that in Judge Posner’s wonderful phrase “did not impinge on the world.” ...

The approach in Gitlitz allowing an absurd tax deduction shows a hostility to the tax system that is inappropriate for a court in its role as a faithful servant. There are fundamental principles underlying the tax law, including antagonism to double deductions and deduction of phantom losses. The Supreme Court has a duty to interpret tax law in favor of coherent principle, and Gitlitz violates fundamental principle.

Counterpoint: Steve Johnson (Florida State), The Constitution Is More Important than a Few Tax Dollars Squandered by Congress: Gitlitz Was Correctly Decided, 40 ABA Tax Times (Fall 2020):

Gitlitz was decided two decades ago, and its practical import was rapidly nullified when Congress amended the statute to remove the glitch in the statute Congress originally enacted. That being so, is Gitlitz worth our time and thought today? Yes, it is. In Gitlitz, the Supreme Court reminded us that the constitutional separation of powers principle is for the long term and should not be eroded by yielding to temptations of the moment.

My respect for Professor Calvin Johnson is great, but so is my conviction that, in this instance, his view is unwise.

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December 17, 2020 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink | Comments (1)

Thursday, December 10, 2020

Kahn & Kahn: Recovery For Causing Tax Overpayment — Lyeth v. Hoey And Clark Revisited

Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State), Recovery for Causing Tax Overpayment - Lyeth v. Hoey and Clark Revisited, 74 Tax Law. ___ (2021):

ABA Tax Lawyer (2019)The question has arisen in numerous cases as to the extent to which a settlement between arms’ length parties is dispositive in tax cases of the claims on which the settlement is based. Another issue that often arises is whether the receipt of compensation for a tax payment that was incurred because of the negligence of the payor is excluded from gross income. While those two issues were central to the proper resolution of a recent case in the United States Court of Appeals for the Eleventh Circuit, McKenny v. United States [No. 18-10810 (11th Cir. Sept. 30, 2020)], the court failed even to note one of those issues and did not resolve the other. The court’s failure to deal with those two issues led it to reach an incorrect result.

The two landmark cases establishing the doctrines that should have been applied in McKenny are the Supreme Court’s decision in Lyeth v, Hoey [305 U.S. 188 (1938)] and the decision of the Board of Tax Appeals (now known as the Tax Court) in Clark v. Commissioner [40 B.T.A. 333 (1939)]. Using McKenny as a springboard, this article reviews the continued misapplication and sometimes disparagement of the Lyeth v. Hoey and Clark v. Commissioner reasonings.

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December 10, 2020 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

2020 Tannenwald Tax Writing Competition Winners

Tannenwald (2016)The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2020 tax writing competition:

First Prize ($5,000):
Ryan Bullard (North Carolina), I Am “QOZ,” The Great and Terrible: A Policy Analysis of the Qualified Opportunity Zone Nominations Process
Faculty Sponsor:  Leigh Osofsky

Second Prize ($2,500):
Heydon Wardell-Burrus (Harvard), Blending Under A Global Minimum Tax
Faculty Sponsor:  Alvin C. Warren, Jr.

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December 10, 2020 in ABA Tax Section, Legal Education, Scholarship, Tax, Tax Scholarship, Teaching | Permalink | Comments (0)

Monday, December 7, 2020

Afield: Moving Tax Disputes Online Without Leaving Taxpayer Rights Behind

W. Edward Afield (Georgia State), Moving Tax Disputes Online Without Leaving Taxpayer Rights Behind, 74 Tax Law. ___ (2020):

ABA Tax Lawyer (2019)As the Service’s technological infrastructure continues to show its age, both the Service and Congress appear to be recognizing the importance of the Ser-vice having technological infrastructure that allows it to take advantage of the capabilities of modern computing systems to improve both its enforcement and service efforts. The National Taxpayer Advocate has entered this conversation as well, encouraging Congress and the Service to prioritize improvements to the Service’s technological infrastructure but simultaneously raising legitimate concerns about the impact that an overreliance on technology might have on taxpayer rights, particularly rights of vulnerable population groups who may not be able to utilize technology.

Fortunately, increasing technological deployment as part of taxpayer service is not a zero sum game that requires sacrificing taxpayer rights in the name of efficiency. The Service can accomplish the goal of deploying technology in a pro-taxpayer rights manner if it brings considerations of affirming taxpayer rights to the forefront of its deliberations about how best to utilize technology. Both the academic literature and Service strategic documents have focused on a wide variety of taxpayer interactions with the Service in proposing how this can be done. There is one type of interaction, however, that has thus far been underexplored both in the academic literature and in the Service’s strategic efforts to move more of its taxpayer interactions online: taxpayer controversy resolution.

This Article argues that the Service has insufficiently considered whether it can increase its use of technology-based interactions with taxpayers in the controversy-resolution process in a manner that both achieves efficiency gains and affirms taxpayer rights. Specifically, three areas in controversy resolution could lend themselves to such rights-affirming technological implementation.

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December 7, 2020 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink | Comments (1)

Saturday, October 24, 2020

This Week's Ten Most Popular TaxProf Blog Posts

Wednesday, October 21, 2020

ABA Tax Section Hosts Free Webinar Today On The Tax System and Social Policy

The ABA Tax Section hosts a free webinar today on The Tax System and Social Policy at 1:00 ET:

ABA TaxThe tax system has been used with increasing frequency as a social policy tool to administer social programs. From the Earned Income Tax Credit to the recent Economic Impact Payments, the IRS has been asked to do more with an ever decreasing budget. While the tax system may be an attractive vehicle to administer certain payments or benefits, it can also pose challenges. Panelists will examine the history of the tax code as a way to administer social programs. Panelists will then evaluate certain programs and discuss some advantages and disadvantages of administering these programs through the tax code. In particular, panelists will discuss the recent Economic Impact Payments and some of the challenges with administering these payments successfully. Lastly, panelists will propose some changes and alternatives to the way programs are administered to better serve the communities that are most in need of these benefits.

Speakers:

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October 21, 2020 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax News | Permalink | Comments (0)

Wednesday, October 7, 2020

ABA Tax Section Accepting Nominations for 2021-2023 Public Service Fellowships

The ABA Tax Section is accepting applications for Christine A. Brunswick Public Service Fellowships for 2021-2023:

ABA Tax Section (2017)The American Bar Association Section of Taxation is pleased to announce that it is now accepting applications for its Christine A. Brunswick Public Service Fellowship program class of 2021-2023. Developed in 2008, the Fellowship program seeks to address the growing need for tax legal assistance and to foster a greater interest in tax-focused public service through funding and other support to young lawyers engaged in tax work for underserved communities.

Other important aspects of the fellowship program:

  • The fellowship award includes student loan assistance;
  • Fellows have incredible access to ABA Tax Section meetings and the tax community; and
  • The positive career trajectories of the prior fellowship recipients (see list here). They are great resources on the fellowship for interested parties.

The deadline for applications is November 2, 2020.

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October 7, 2020 in ABA Tax Section, Legal Ed News, Legal Education, Tax, Tax News | Permalink | Comments (0)

Thursday, October 1, 2020

Infanti: Hegemonic Marriage — The Collision Of 'Transformative' Same-Sex Marriage With Reactionary Tax Law

Anthony C. Infanti (Pittsburgh), Hegemonic Marriage: The Collision of 'Transformative' Same-Sex Marriage with Reactionary Tax Law, 74 Tax Law. ___ (2021):

ABA Tax Lawyer (2019)Before there was a culture war in the United States over same-sex marriage, there was a battle between opponents and proponents of same-sex marriage within the LGBTQ+ community. Some within the LGBTQ+ community opposed same-sex marriage because of the long patriarchal history of marriage and the more consequential need to bridge the economic and privilege gap between the married and the unmarried. On the other hand, LGBTQ+ proponents of same-sex marriage saw marriage as a civil rights issue because of the central importance of marriage in American society. They sensed a profound wrong in the denial of the benefits of marriage to same-sex couples when those couples carried on lives no different from their heterosexual counterparts, save for the legal recognition of their relationships as a “marriage.” Proponents also lauded the transformative potential of same-sex marriage, contending that it could upset the patriarchal nature of marriage and help to refashion marriage into something new and better. Opponents, of course, feared the hegemony of heterosexual marriage in the United States and argued that same-sex marriage would not transform American society at all.

This essay looks back at that debate through the lens of the federal tax definition of “marriage” before and after the U.S. Supreme Court’s decisions in United States v. Windsor and Obergefell v. Hodges.

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October 1, 2020 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Wednesday, September 30, 2020

ABA Tax Section Virtual Meeting

The ABA Tax Section Virtual 2020 Fall Meeting kicks off today. The full program is here. Today's highlight is Beyond CARES: Tax and Economic Policy Responses to the Ongoing COVID Pandemic (Teaching Taxation Committee (10:00 − 11:30 AM ET)):

ABA Virtual TaxIn March, 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act to ameliorate economic shocks to U.S. households from the COVID pandemic and lockdowns. The CARES Act included temporary: (1) Economic Impact Payments to individuals and families of up to $1,200 per adult (subject to income limitations) and $500 per child under 17 years old; (2) Paycheck Protection Program (PPP) forgivable loans to businesses, including independent contractors, to cover up to eight weeks of payroll costs or to pay interest on mortgages, rent, and utilities; and (3) supplemental Federal Pandemic Unemployment Compensation (FPUC) of $600 per week. Following expiration of CARES Act relief, the question is: what new COVID economic relief package is advisable? Members of Congress and policymakers disagree about the best approaches to counteract the continuing economic shocks to households from the pandemic. Panelists, including experts in tax, economics, and public policy will discuss tax and related policy responses to COVID economic relief going forward. Panel topics include proposals: to expand and increase the Earned Income Tax Credit; to expand and increase the Child Tax Credit; to reduce payroll taxes; to extend FPUC benefits; to increase federal subsidies to states; and to enact a federal VAT or Carbon Tax, which could fund an expanded EITC or Child Tax Credit or a lump sum Basic Income for Americans. Panelists will consider potential gender, racial, and socio-economic disparities in the economic impact of (1) the COVID pandemic and (2) pandemic relief proposals.

Speakers:

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September 30, 2020 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink | Comments (1)

Saturday, September 26, 2020

Tax Consequences On The Sale Of Encumbered Property: Recourse v. Nonrecourse Debt

Kenneth Weil, Recourse and Nonrecourse Debt: What Are the Federal Income Tax Consequences When the Character of Debt Changes, 74 Tax Law. ___ (2020):

ABA Tax Lawyer (2019)When encumbered property is sold, the taxation of that sale is different if the sale involves recourse debt as opposed to non-recourse debt. This difference raises an intriguing question: when debt changes from recourse debt to non-recourse debt or vice versa, which rules will control? Examples of when debt changes from recourse to non-recourse or vice versa include bankruptcy discharges, foreclosures in a state with anti-deficiency statutes, some short sales in deficiency states, and the operation of Bankruptcy Code section 1111(b).

The Cottage Savings regulations, Regulation section 1.1001-3, have specific provisions designed to answer the question what happens when debt changes from recourse to non-recourse or vice versa.

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September 26, 2020 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Wednesday, September 9, 2020

ABA Tax Section Releases 20th Annual Law Student Tax Challenge Problem

The ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 20th Annual Law Student Tax Challenge (infographic):

LSTCAn alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Form. The LSTC asks two-person teams of students to solve a complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip to the Section’s Midyear Meeting, where each team presents its submission before a panel of judges consisting of the country’s top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community.

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September 9, 2020 in ABA Tax Section, Legal Ed News, Legal Education, Tax, Tax News, Teaching | Permalink | Comments (0)

Thursday, September 3, 2020

Field: Tax MACs — A Study of M&A Termination Rights Triggered By Material Adverse Changes In Tax Law

Heather M. Field (UC-Hastings), Tax MACs: A Study of M&A Termination Rights Triggered by Material Adverse Changes in Tax Law, 73 Tax Law. 823 (2020):

ABA Tax Lawyer (2019)A “Tax MAC” provision—one that triggers termination or other rights upon a material adverse change in tax law—can be crucial to a business deal if a change in tax law would change a party’s interest in consummating the deal, particularly at the specified price and on the articulated terms. Tax MAC provisions may be particularly important when taxpayers make business decisions in a political climate like today’s, when tax laws could change again, perhaps dramatically, if control of Congress and the White House changes. Yet little has been written about Tax MAC provisions. In response, I studied Tax MAC provisions included in publicly filed M&A agreements from the past five years, focusing on provisions that could trigger termination of the deal if tax laws change adversely. This Article details the findings of that study.

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September 3, 2020 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Thursday, July 30, 2020

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 73, No. 4 (Summer 2020):

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July 30, 2020 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)