The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 76, No. 2 (Winter 2023):

• Philip G. Cohen (Pace), Whirlpool Financial Corp. v. Commissioner Was Properly Decided, 76 Tax Law. 247 (2023)
• William P. Kratzke (Memphis), Musings: Itemized Deductions and The Changing Fabric of American Society Wrought by the Tax Cuts and Jobs Act – Observing Regressiveness Hidden in Plain Sight, 76 Tax Law. 293 (2023)
• Scott A. Schumacher (Washington; Google Scholar), Taxes, Administrative Law, and Agency Expertise: Questioning the Orthodoxy, 76 Tax Law. 341 (2023)

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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:

Tax 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:

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Invitation: ABA Virtual Tax Book Club On Tax Law And The Environment

The next virtual meeting ABA Tax Policy and Simplification Committee Book Club will have its next meeting on Thursday, January 26, 2023 from 3:00 - 4:00 p.m. ET (registration). The book to be discussed is Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective (Roberta F. Mann (Oregon) & Tracey M. Roberts (Samford) eds. 2020):

Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about tax solutions for pressing environmental issues.

Reviews:

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ABA Hosts Free Webinar Today On Tax Teaching And Adjunct Opportunities

The ABA Tax Section hosts a free webinar today at 1:00 PM ET on Tax Teaching and Adjunct Opportunities (more information):

This webinar is designed for tax practitioners who are current or prospective adjunct professors. Our panel of experienced adjunct professors will discuss best practices for teaching tax classes to JD and LLM students, as well as ideas to promote the Tax Section to law students.

Moderator: 

• Jennifer Kowal (Loyola-L.A.)

Panelists:

• Megan Brackney (NYU)
• Alexander Lee (Loyola-L.A.)
• Scott Levine (Georgetown)

Goals of Webinar: 

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The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 76, No. 1 (Fall 2022):

• Karen C. Burke (Florida), Bristol-Myers’ Disappearing Gain, 76 Tax Law. 1 (2022)
• Monica Gianni (Cal State Northridge; Google Scholar), Supervisory Approval of Penalties: The Opening of a Graev Pandora’s Box, 76 Tax Law. 41 (2022)
• Michael Hatfield (University of Washington) & Michelle Kwon (Tennessee), A Study of Tax Lawyers Discussing Duties, 76 Tax Law. 73 (2022)

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This Week's Ten Most Popular TaxProf Blog Posts

Legal Education:

1. Steve Epstein (Poyner Spruill, Raleigh, NC), Extreme Punishment: The Chilling True Story Of Dan Markel's Murder
2. Paul Horwitz (Alabama), Should Deans Tell Their Faculty To Get Off Twitter And Get Back To Work?
3. Sarah Isgur (Politico Magazine), I’m A Conservative Who Got Heckled At Yale Law School. But Not By Who You Think.
4. Paul Caron (Dean, Pepperdine), July 2022 California Bar Exam Results: In-State Law Schools
5. Paul Caron (Dean, Pepperdine), July 2022 California Bar Exam Results: Out-Of-State Law Schools
6. Wall Street Journal, Students Sue USC For Reporting False Data To U.S. News To Goose Its Ranking
7. John McWhorter (Columbia; New York Times Op-Ed), When a Racist Joke Does Not Merit Cancellation
8. Derek Muller (Iowa), What Is The Endgame For Law Schools Boycotting The U.S. News Rankings?
9. Alan Morrison (George Washington; National Law Journal Op-Ed), AALS Should Provide A Law School Guide To Supplant The U.S. News Rankings
10. Josh Blackman (South Texas), ChatGPT And Law School Exams

Tax:

1. Charles Calomiris (Columbia; Wall Street Journal Book Review), The Myth Of American Income Inequality
2. Census Bureau, New U.S. Census Data: Major Migration From Blue States To Red States
3. SSRN, Tax Professor Rankings
4. SSRN, The Top Five New Tax Papers
5. Reuven Avi-Yonah (Michigan), Taxing Stock Buybacks As Dividends
   
6. Bryan Camp (Texas Tech), A Year Of Lessons From The Tax Court (2022)
7. Don Griswold (Bloomberg Tax), A ‘Social Harms’ Tax Can End The U.S. Gun Crisis, Constitutionally
8. Ways & Means Committee, House Democrats Release Donald Trump's Tax Returns
9. Dhammika Dharmapala (Chicago), The TCJA’s International Provisions: Conceptual Framework And Survey Of Evidence
10. Josh Blackman (South Texas), Did The Ways & Means Committee Play The Supreme Court On Trump's Tax Returns?

Faith: 

1. Tish Harrison Warren (Priest, Anglican Church), Did You Have A Hard Christmas? Jesus Did, Too.

2022 Tannenwald Tax Writing Competition Winners

The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2022 tax writing competition:

First Prize ($5,000):
Danny Hirsch (Yale), The CIC Two-Step and the Future of Litigation Against the IRS
Faculty Sponsor: Michael Graetz

Second Prize ($2,500):
Alexander Stephenson (Northwestern), Stacking the Chips: Qualified Small Business Stock Exclusion
Faculty Sponsor: David Cameron

Third Prize ($1,500):
Likhitha Butchireddygari (Columbia), Eliminating the Tax Benefit from Investing in Police Brutality Bonds, 123 Colum. L. Rev. __ (2023)
Faculty Sponsor: Alex Raskolnikov

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ABA Tax Section 2022 Fall Meeting

The ABA Tax Section held an in person 2022 Fall Tax Meeting in Dallas last week (program). A highlight was the Teaching Taxation program on Classification of Tax Regulations and the APA:

For many administrative agencies, external sources of law, such as the Administrative Procedure Act, have played a key role in rulemaking. The APA has had an increasingly important role in tax administration. One key aspect is its relationship to tax regulations. Most tax regulations that interpret statutory text have historically been viewed by the tax community as interpretive rules under the APA, thus not requiring notice and comment (although tax regulations have historically been issued with notice and comment). One panelist reads some recent Tax Court and circuit court cases to have implicitly or explicitly held that regulations interpreting statutory text are considered legislative for APA purposes; another panelist does not read those cases as authoritative or persuasive on the issue. The current state of this issue will be discussed to inform the audience as to the issues involved. In addition, regulatory practices have changed significantly over time, yet litigants have raised procedural challenges to older regulations. This panel will consider the historical approach to tax regulations, review the arguments concerning the proper classification of those regulations, and address cases that have struggled to situate tax regulations under the APA. In addition, the panel will address the significance for tax administration of West Virginia v EPA, where the Supreme Court struck down emission caps and relied on the “major questions” doctrine, which requires agencies to demonstrate “clear congressional authorization” when taking actions of political or economic significance.

Chair: Michelle Drumbl (Washington & Lee)
Moderator: Leslie Book (Villanova; Google Scholar)
Panelists:

• Kristin Hickman (Minnesota; Google Scholar)
• Gilbert Rothenberg (American)
• Jack Townsend (Houston)

Other Tax Profs with speaking roles included:

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ABA Hosts Free Webinar Today On Tax Traps And Opportunities In The Post-Dobbs Era

The ABA Tax Section hosts a free webinar today at 1:30 PM ET on Personhood, Reproductive Choice, and Family Formation: Tax Traps and Opportunities in the Post-Dobbs Era (register here):

The US Supreme Court's decision in Dobbs v. Jackson Women's Health Organization reversing the landmark case of Roe v. Wade has both opened tax traps and created tax opportunities that concern all Americans. To introduce these traps and opportunities to the general public, this panel will begin with a discussion of the fetal personhood movement and its potential tax ramifications.

Next, the panel will consider how Dobbs may have expanded (1) the tax definition of a "dependent" and (2) eligibility for tax benefits for reproductive "medical care" — including abortion, cryopreservation, in vitro fertilization, and surrogacy — for different-sex and same-sex couples and for individuals.

Finally, the panel will conclude with a discussion of the post-Dobbs tax aspects of employer-provided travel and lodging benefits associated with medical care, with a particular focus on the need to address concerns regarding the potential use of the tax system to surveil and criminally punish reproductive choices.

Speakers:

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ABA Tax Section Releases 22nd 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 22nd Annual Law Student Tax Challenge:

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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ABA Tax Section Accepting Nominations for 2023-2025 Public Service Fellowships

The ABA Tax Section is accepting applications for Christine A. Brunswick Public Service Fellowships for 2023-2025:

The Section of Taxation is pleased to announce that it is now accepting applications for its Christine A. Brunswick Public Service Fellowship program class of 2023-2025. Applications are due November 10, 2022.

The fellowship program was developed in 2008 to address the need for tax legal assistance and to foster an interest in tax-related public service among new attorneys. Through the fellowship, recent J.D. and LL.M. graduates or law clerks practice public service tax law at a host organization for two years.

You can register for an upcoming information to learn more the fellowship. We will take questions during the sessions and share the recordings on the fellowship page.

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The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 75, No. 4 (Summer 2022):

• Karie Davis-Nozemack (Georgia Tech; Google Scholar) & Sarah Webber (Dayton; Google Scholar), No Appeal for You: Reforming Appeals for Tax Whistleblowers, 75 Tax Law. 637 (2022)
• Bruce McGovern (South Texas), Cassady Brewer (Georgia State) & James Delaney (Wyoming), Recent Developments in Federal income Taxation: The Year 2021, 75 Tax Law. 681 (2022)

Gianni: Supervisory Approval Of Penalties—The Opening Of A Graev Pandora's Box

Monica Gianni (CSUN), Supervisory Approval of Penalties: The Opening of a Graev Pandora's Box, 75 Tax Law. __ (2022):

Section 6751(b) of the Internal Revenue Code requires supervisory approval in writing prior to assessment of certain penalties. Enacted in 1998 as part of the Internal Revenue Service (“IRS”) Restructuring and Reform Act, the statute’s purpose was to prevent IRS agents from using penalties as bargaining chips. The section remained essentially dormant for over 20 years, with both the IRS and taxpayers accepting the position that approval needed to be obtained only prior to assessment. The trilogy of Graev cases and a decision of the Second Circuit Court of Appeals in Chai v. Commissioner changed the § 6751(b) landscape completely, opening a Pandora’s box of taxpayers using § 6751(b) to avoid penalties on the technicality of no-written-supervisory approval. Hundreds of court cases have followed, resulting in cases inconsistently interpreting § 6751(b) and well-counseled taxpayers avoiding tax penalties.

This article examines the enactment of § 6751(b) and explores in detail the Graev and Chai decisions.

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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):

The 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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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):

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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Two Tax Court Paid Internship Programs: Diversity, Case Processing

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

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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The Tax Lawyer Publishes New Issue

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

• Linda Galler (Hofstra), Tax Opinion Policies and Procedures,  75 Tax Law. 443 (2022)
• Steven Z. Hodaszy (Robert Morris), Exchange-Traded Funds Use Section 852(b)(6) for Tax Avoidance, Not Just Tax Deferral: So Why Is This Loophole Still Open?, 75 Tax Law. 489 (2022)

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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:

Keynote 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

• Steven Dean, Filing While Black: The Casual Racism of the Tax Law, 2022 Utah L. Rev. __ 
• Steven Dean, Filing While Black: How Our Racially Biased Tax System Hurts All of Us, 175 Tax Notes Fed. 466 (Apr. 18, 2022)

Other Tax Profs with speaking roles include:

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ABA Tax Section Hosts Pathways To Careers In Tax Law Today

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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The Tax Lawyer Publishes New Issue

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

• Ryan M. Gurule (FACT Coalition), Captured: Regulating to 1.5C Through Tax and Escaping from Regressive Pitfalls, 75 Tax Law. 233 (2022)
• Christopher H. Hanna (SMU), Corporate Tax Integration: Past, Present, and Future, 75 Tax Law. 307 (2022)
• Xuan-Thao Nguyen (Indiana-McKinney) & Jeffrey A. Maine (Maine), Incentivizing Innovation, 75 Tax Law. 351 (2022)

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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. 

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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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:

• Consequences 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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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:

What 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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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:

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.

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:

I 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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The Tax Lawyer Publishes New Issue

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

• Karen C. Burke (Florida), Sorting Out Partner Payments, 75 Tax Law. 1 (2021)
• Amandeep S. Grewal (Iowa; Google Scholar), Section 265 Disallowance and the PPP Expense Allowance Nightmare, 75 Tax Law. 37 (2021)
• Mindy Herzfeld (Florida), The Role of Professional Organizations in Practice and Policy: How Lawyers Overtook Accountants and Economists in the Early 20th Century Tax Field, 75 Tax Law. 79 (2021)

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2021 Tannenwald Tax Writing Competition Winners

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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Call For Articles: The Tax Lawyer

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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Pratt: Learning To Live Without Form 1040

Katherine Pratt (Loyola-L.A.), Learning to Live Without Form 1040, 75 Tax Law.__ (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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ABA Tax Section Women's Tax Forum Hosts Women In Tax Law Student Outreach Panel

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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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):

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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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:

Please 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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ABA Tax Section Virtual 2021 Fall Meeting

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

Teaching 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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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:

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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The Tax Lawyer Publishes New Issue

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

• Vorris J. Blankenship (Retired Attorney & CPA), The SECURE Act: Retirement Plan Distributions After the Death of a Beneficiary, 74 Tax Law. 629 (2021)
• James Alm (Tulane; Google Scholar) & Jay A. Soled (Rutgers; Google Scholar), Tax Amnesties, Recidivism, and the Need for Reform, 74 Tax Law. 659 (2021)

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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:

You'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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Call For Articles: The Tax Lawyer

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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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:

Please 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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The Tax Lawyer Transitions Editorial Leadership

ABA, The Tax Lawyer Transitions Editorial Leadership:

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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The Tax Lawyer Publishes New Issue

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

• Daniel S. Goldberg (Maryland), “Partnership Revaluations: Book-Ups Are Your Friends (Usually)”— Planning with Revaluations and Their Interplay with Section 704(c), 74 Tax Law. 345 (2021)
• Anthony C. Infanti (Pittsburgh; Google Scholar), Hegemonic Marriage: The Collision of “Transformative” Same-Sex Marriage with Reactionary Tax Law, 74 Tax Law. 411 (2021)
• Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State), Recovery for Causing Tax Overpayment— Lyeth v. Hoey and Clark Revisited, 74 Tax Law. 437 (2021)
• Andrew L. Lawson (Arkansas; Google Scholar), When Does a BBA Partnership Terminate?, 74 Tax Law. 465 (2021)
• David S. Miller (Proskauer, New York), The Tax Guide to Offshore Lending, 74 Tax Law. 523 (2021)

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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:

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

Meet the Authors: From the Texas Cotton Fields to the United States Tax Court: The Life Journey of Juan F. Vasquez today at 4:30 PM ET:

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ABA Tax Section Virtual 2021 May Meeting

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

Teaching 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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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:

Benjamin 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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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):

In 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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The Tax Lawyer Publishes New Issue

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

• Nathan R. Brown (McDermott Will & Emery), Raj A. Malviya (Miller Johnson) & Brandon A.S. Ross (J.P. Morgan Private Bank), Ten Common GST Planning Mistakes, 74 Tax Law. 165 (2021)
• Stephanie Hunter McMahon (Cincinnati), The Taxpayer Bill of Rights and the Right to Be Informed: The Positive or Negative Way You Look at It, 74 Tax Law. 195 (2021)
• Shay Moyal (S.J.D. 2020, Michigan; Davis Polk & Wardwell, New York), Section 267A and the Taxation of Hybrid Mismatches Under the Code, 74 Tax Law. 231 (2021)
• Anthony P. Polito (Suffolk), Corporate Tax Integration and the TCJA: How Near the Mark?, 74 Tax Law. 267 (2021)

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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)):

In 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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The Tax Lawyer Publishes New Issue

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

• W. Edward Afield (Georgia State), Moving Tax Disputes Online Without Leaving Taxpayer Rights Behind, 74 Tax Law. 1 (2020)
• Vorris J. Blankenship (Retired Attorney and CPA), Distributions to Beneficiaries of Tax-Favored Retirement Plans, Before and After the SECURE Act, 74 Tax Law. 43 (2020)
• David Hasen (Florida), Section 338 and the Step Transaction Doctrine, 74 Tax Law. 105 (2020)

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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:

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

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

As 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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