Paul L. Caron
Dean





Monday, May 6, 2024

ABA Tax Section 2024 May Meeting

The ABA Tax Section held its 2024 May Tax Meeting (program) last Thursday-Saturday. A highlight was Friday's Teaching Taxation program on Taxing Litigation Finance:

ABA Tax Section 2024 May MeetingThird-party litigation funding has rapidly grown in recent years. Policy discussion on the proper tax treatment of the parties involved, however, has fallen by the wayside. The problem is acute in classifying litigation financing contracts as nonrecourse loans, immediate sales, or variable prepaid forward contracts, all of which have a discrete impact on the parties’ timing and character of income. Nonetheless, tax authorities have chosen to remain silent on this topic, except for an unhelpful IRS memorandum released in 2015. The U.S. Tax Court’s 2020 decision in Novoselsky v. Commissioner (T.C. Memo. 2020-68, May 28, 2020), the first modern reported case to directly address the tax treatment of a litigation finance contract, has not resolved taxpayer uncertainty. This panel will examine various tax issues in consumer and commercial litigation finance, including preferred tax position by the beneficiaries (lawyers and litigants) and the funders, and the character and timing of income. The panel will also discuss the Novoselsky case, the use of forward contracts, potential compliance issues, and the areas of uncertainty.

  • Young Ran (Christine) Kim (Cardozo; Google Scholar) (moderator)
  • Mark Leeds (Mayer Brown, New York)
  • Eric Schuller (The Alliance for Responsible Consumer Legal Funding)
  • Matthew Stevens (EY, Washington, D.C.)
  • Mohamed Sweify (Hinshaw & Culbertson, New York)

Other Tax Profs with speaking roles included:

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May 6, 2024 in ABA Tax Section, Tax, Tax Daily, Tax News | Permalink

Thursday, April 25, 2024

Avi-Yonah & Shanan: Rethinking Taxing Excess Profits

Reuven S. Avi-Yonah (Michigan; Google Scholar) & Tamir Shanan (Haim Striks Faculty of Law, College of Management, Israel; Google Scholar), Rethinking Taxing Excess Profits, 77 Tax Law. 269 (2024):

Tax lawyerThis article discusses the application of excess profit taxes (EPTs, also referred to as windfall taxes) that have gained renewed interest and popularity over the past several years. The revival of these windfall taxes gained renewed interest following the COVID-19 outbreak, which led to a sharp price increase in corporate revenues of medical equipment and within pharmaceutical industries. However, the revival of such taxes was also used following the recent rise in energy prices mainly in Europe, leading to a sharp increase in corporate revenues of energy corporations and the recent surge in borrowing interest rates that was not accompanied by a corresponding increase in lenders’ interest rates which, in turn, led to a sharp increase in the corporate revenues of the banking sector.

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April 25, 2024 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Thursday, April 18, 2024

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 77, No. 2 (Winter 2024):

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April 18, 2024 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Wednesday, April 17, 2024

Moore v. United States And The Original Public Meaning Of 'Taxes On Incomes'

Jonathan Grossberg (Thomson Reuters), Kerry Inger (Auburn; Google Scholar) & Carneil Wilson (Dentons Sirote, Birmingham, AL), Moore v. United States and The Original Public Meaning of "Taxes on Incomes", 43 ABA Tax Times __ (2024):

Aba-tax-timesThe concept of a “tax on income” at the time of the adoption of the Sixteenth Amendment is best understood not from a selective dictionary definition that ignores the lack of reference to realization even when that term (or related terms) is defined in the same dictionary nor from a careful selection of phrases from a treatise but rather from a full public understanding of the term as used by those who professionally studied or practiced taxation. In particular, the misguided reliance on Macomber as establishing a universal realization requirement for all taxable income fails to read either the case or related cases accurately. 

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April 17, 2024 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Thursday, April 4, 2024

ABA Journal: Nina Olson Has Devoted Her Career To Protecting Taxpayer Rights

ABA Journal, Nina Olson Has Devoted Her Career to Protecting Taxpayer Rights:

Olson (2018)Nina Olson has been a staunch advocate for taxpayers for more than 30 years.

In her latest of several significant endeavors, she founded and serves as executive director of the Center for Taxpayer Rights, a nonprofit corporation in Washington, D.C., that advances taxpayer rights in the United States and internationally.

As part of her work, she promotes pro bono representation for low-income taxpayers who are involved in disputes with the Internal Revenue Service. She calls for systemic change by submitting amicus curiae briefs in federal and state tax cases and by educating government officials and the public about tax procedure and taxpayer rights.

Olson, a longtime member of the ABA Section of Taxation and past chair of its Low Income Taxpayers Committee, also works closely with her colleagues to implement initiatives that help taxpayers in need.

The Inmate Tax Assistance Project, a collaboration between the Tax Section and Center for Taxpayer Rights, assists incarcerated and recently released taxpayers who are eligible for stimulus payments. Olson says they still want pro bono volunteers for this phase and for later representation, which could include handling audits or Tax Court proceedings.

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April 4, 2024 in ABA Tax Section, Tax, Tax News | Permalink

Tuesday, March 26, 2024

Women in Tax Forum Zoom Tea: Colleen O'Neill

ABA Section on Taxation, Women in Tax Forum Zoom Tea: Colleen O'Neill (registration): 

Colleen-oneillYou're invited to join the next Women in Tax Forum Zoom Tea on Tuesday, March 26 at 3:00 pm ET. Grab your favorite cup of tea or coffee and take a 45-minute break with the Women in Tax Forum as we chat with Colleen O'Neill. We will talk with Colleen about her journey as a tax law professional, the aspects of her career that bring her joy, and advice she has for other women in tax.

Colleen O'Neill is a 28-year veteran of EY and the Director of EY's National Tax Department International Tax and Transaction Services practice. She leads a group of world class professionals who advise on global taxation of cross-border transactions, including financing, acquisition, disposition, reorganization, integration, repatriation, supply chain and foreign tax credit matters.

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March 26, 2024 in ABA Tax Section, Legal Education, Tax, Tax Daily | Permalink

Wednesday, March 13, 2024

Tax Flotsam Of Partnership Mergers And Divisions

Bradley T. Borden (Brooklyn; Google Scholar), Douglas L. Longhofer (Central Missouri) & Matthew Rappaport (UC-Berkeley), Tax Flotsam of Partnership Mergers and Divisions, 78 Tax Law. ___ (2024):

Tax lawyerPartnership mergers and divisions occur regularly as the ownership of partnerships changes through various types of transactions. This article reviews the general rules governing partnerships mergers and divisions, and then it proceeds to examine numerous other tax issues that arise and should be accounted for as part of any merger or division transaction, including determining the holding periods of partnership assets and interests in partnerships, section 704(c), the anti-mixing bowl rules, possible application of the disguise-sale rules, recapture considerations, effects of changes in partners’ shares of partnership liabilities, accounting for section 751 hot assets, issues that arise if property is qualified-opportunity-zone property, matters related to the BBA audit rules, and potential gift and estate tax consequences. The article will make a significant desk reference for anyone advising entities taxed as partnerships or their members.

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March 13, 2024 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Monday, March 11, 2024

Holderness: Self-Policing Through Retaliatory Taxation

Hayes Holderness (Richmond), Self-Policing Through Retaliatory Taxation, 77 Tax Law. ___ (2024):

ABA Tax Lawyer (2024)A fundamental goal of the U.S. Constitution is to create a shared national economy that citizens of any state may access. Burdensome state regulation or taxation of interstate commerce threatens that goal. Recently, the Supreme Court has loosened the restrictions of the dormant Commerce Clause doctrine on the states’ authority to tax interstate commerce. As a result, states have modified their taxes to adapt to the changing world, many times through the expansion of the reach of the taxes. Some states have adopted tax policies that sister states believe inappropriately burden the national marketplace, making it difficult for citizens of those sister states to engage in interstate commerce. With the federal judiciary stepping out of the role of regulator of state taxation of interstate commerce and Congress seemingly unwilling to exercise its Commerce Clause authority in this context, the states have begun to take matters into their own hands. Without federal action, the states will continue to do so.

A surprising action that states have recently taken is retaliatory taxation, an old practice that concerned even the Founders.

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March 11, 2024 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Monday, February 26, 2024

Winners Of The 23rd Annual Law Student Tax Challenge

ABA Tax Section, Winners Of The 23rd Annual Law Student Tax Challenge:

ABA_Tax_ChampsJ.D. Division 

1st Place: 
Natalie Romano-Nuesch and Victor Ficarra (right)
Temple

2nd Place: 
Emmanuel Backus and Logan Wagner
West Virginia

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February 26, 2024 in ABA Tax Section, Legal Education, Tax, Tax Daily, Tax News, Teaching | Permalink

Thursday, January 18, 2024

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

This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is Friday's Teaching Taxation program on Reparations and Taxation:

2024-midyear-tax-meetingTo address the atrocities and enduring harms of slavery, legislators are considering proposals to provide reparations to Black Americans. For example, in 2023, a state-appointed task force in California issued a comprehensive report that explained why governments should provide such reparations and offered recommendations regarding how they should structure payments. According to the task force, reparations could address several specific harms, including the Black life expectancy gap, mass incarceration and excessive policing, discriminatory housing practices, lost business opportunities, and unjust property takings by eminent domain. Other federal, state, and local legislators are also actively considering reparations proposals. While legislators debate whether to adopt proposals to provide reparations, they must also consider several important related tax questions. What are the possible tax treatments of receipt of reparations under current law? Should governments introduce legislation to provide different tax treatment of the receipt of reparations, as compared to the tax treatment under current law? How should federal and state tax laws interact regarding the tax treatment of reparations? This panel will examine the topic of reparations and taxation by considering these and other questions.

  • Sonya C. Watson (Office of the Attorney General of Nevada) (moderator)
  • Young Ran (Christine) Kim (Cardozo; Google Scholar) (chair) 
  • Bobby Dexter (Chapman) 
  • Anthony Infanti (Pittsburgh; Google Scholar
  • Natalia A. Ventsko (Law Office of Natalia A. Ventsko) 

Other Tax Profs with speaking roles include: 

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January 18, 2024 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Wednesday, January 17, 2024

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 77, No. 1 (Fall 2023):

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January 17, 2024 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Monday, December 18, 2023

2023 Tannenwald Tax Writing Competition Winners

Tennenwald competitionThe Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2023 tax writing competition:

First Prize ($5,000):
Colin Heath (NYU), Taxing “Borrow” in “Buy/Borrow/Die”
Faculty Sponsor: Daniel Hemel

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December 18, 2023 in ABA Tax Section, Legal Ed News, Legal Education, Scholarship, Tax, Tax Daily, Tax Scholarship, Teaching | Permalink

Tuesday, November 21, 2023

Exclusive Article Submission Window For The Tax Lawyer

ABA Tax Lawyer (2022)The Tax Lawyer is offering an exclusive submission window for articles to be published in the Spring issue of the Tax Lawyer through December 1, 2023. If you’ve got a completed or almost completed draft of an article on any tax issue of 12,000-35,000 words, please submit it to Editor, Publications, at [email protected]. You can also submit via Scholastica if you prefer. Your article will be published by May 2024.

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November 21, 2023 in ABA Tax Section, Law Review Rankings, Legal Education, Scholarship, Tax, Tax Analysts, Tax Daily, Tax Rankings, Tax Scholarship, W&L Tax Journal Rankings | Permalink

Monday, October 16, 2023

ABA Tax Section Virtual Fall Meeting Kicks Off Today

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

ABA Tax Section Graphic 2The recent and rapid rise of artificial intelligence (AI) technology is positioned to impact all aspects of tax law, including tax practice, administration, ethics, and the tax base itself. As tax law inevitably evolves in response to AI, there will be new opportunities to introduce laws, policies, and practices that make the tax system more equitable. Alternatively, these developments could further entrench inequities that exist under current law. This panel discusses ways that AI might affect tax equity and distributive justice; furthermore, in response to the emergence of this new technology, it will scrutinize the equity implications of proposals to improve tax administration and substantive tax law. In doing so, panelists will have the ambitious threefold agenda: (i) reflect upon tax equity under current law, (ii) consider what AI tells us about values embedded in the tax system, and (iii) explain how tax justice can be advanced in the age of AI.

Other Tax Profs with speaking roles include:

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October 16, 2023 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Wednesday, September 27, 2023

2003-2022 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2

Following up on yesterday's post, 2022 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2:  here are the Washington & Lee 2003-2022 tax law review combined rankings of eight major tax journals:

  • W&L-law-journal-rankingsColumbia Journal of Tax Law ("Columbia")
  • Florida Tax Review ("Florida")
  • Houston Business & Tax Review ("Houston")
  • Pittsburgh Tax Review ("Pittsburgh")
  • Tax Law Review ("NYU")
  • Tax Lawyer ("ABA")
  • Tax Notes Federal ("Tax Notes")
  • Virginia Tax Review ("Virginia")

The rankings are based on the annual combined rankings in 2003-2022 among these eight journals by:

Ave

Journal

22

21

20

19

18

17

16

15

14

13

12

11

10

09

08

07

06

05

04

03

1.6 1. NYU 1 1 3 2 3 3 2 2 2 2 2 1 1 1 1 1 1 1 1 1
2.5 2. Virginia 2 2 2 4 4 1 1 1 1 1 1 2 2 2 3 4 4 4 4 4
2.8 3. Florida 3 3 1 1 1 2 3 4 3 3 3 4 4 4 4 3 2 2 3 2
3.3 4. Tax Notes 4 5 4 3 2 4 4 3 4 4 4 3 3 3 2 2 3 3 2 3
5.4 5. ABA 6 6 NR 6 NR 5 5 5 5 5 6 5 6 6 6 6 5 5 5 5
7.9 6. Houston NR NR NR NR NR 10 9 7 6 6 7 7 7 8 8 9 8 8 9 9
7.9 7. Pittsburgh NR NR NR NR NR 8 8 8 7 8 5 6 5 5 5 22 NR NR NR NR
10.1 8. Columbia 5 4 5 5 NR 6 6 10 10 13 14 33 NR NR NR NR NR NR NR NR

As I have previously noted, Tax Notes fares poorly in the Impact Factor category (citations/number of articles published) because W&L apparently counts as "articles" all of the advance sheet material in Tax Notes Federal.

Tax Notes Federal is #1 by a wide margin in the number of citations in law reviews:

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September 27, 2023 in ABA Tax Section, Law Review Rankings, Legal Education, Scholarship, Tax, Tax Analysts, Tax Daily, Tax Rankings, Tax Scholarship, W&L Tax Journal Rankings | Permalink

Tuesday, September 26, 2023

2022 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2

Washington & Lee has just released the 2022 tax law review rankings of six major tax journals:

  • W&L Law Journal RankingsColumbia Journal of Tax Law ("Columbia")
  • Florida Tax Review ("Florida")
  • Tax Law Review ("NYU")
  • Tax Lawyer ("ABA")
  • Tax Notes Federal ("Tax Notes")
  • Virginia Tax Review ("Virginia")

The rankings are based on citations to articles published in 2018-2022 (methodology):

 

Combined

Impact

Journals

Cases

Currency

1. NYU 15.26 1.02 164 0 1.81
2. Virginia 12.12 0.8 137 1 1.52
3. Florida 7.69 0.44 115 2 0.80
4. Tax Notes 6.65 0.01 257 0 0.01
5. Columbia 5.88 0.41 57 0 0.73
6. ABA 4.49 0.22 82 2 0.38

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September 26, 2023 in ABA Tax Section, Law Review Rankings, Legal Education, Scholarship, Tax, Tax Analysts, Tax Daily, Tax Rankings, Tax Scholarship, W&L Tax Journal Rankings | Permalink

Monday, September 25, 2023

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 76, No. 4 (Summer 2023):

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September 25, 2023 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Thursday, September 7, 2023

ABA Tax Section Releases 23rd Annual Law Student Tax Challenge Problem

The ABA Tax Section has released the J.D. Problem (rules) and LL.M. Problem (rules) for the 23rd Annual Law Student Tax Challenge:

1693593913912An alternative to traditional moot court competitions, the LSTC is organized by the Section’s Young Lawyers Forum. 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.

IMPORTANT DATES:

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September 7, 2023 in ABA Tax Section, Legal Education, Tax, Teaching | Permalink

Thursday, August 10, 2023

Alice Abreu Named Chair-Elect Of ABA Tax Section

Alice Abreu (Temple) has been named Chair-Elect of the ABA Section of Taxation:

Alice AbreuAlice G. Abreu is the Honorable Nelson A. Diaz Professor of Law and the Director of the Center for Tax Law and Public Policy. She specializes in federal income tax law, with a special emphasis in the formulation of tax policy. Before joining Temple Law School, she clerked for Judge Edward N. Cahn in the Eastern District of Pennsylvania and practiced tax law with Dechert LLP in Philadelphia.

Professor Abreu is nationally known for her ability to make students understand and care about the tax system. She is a recipient of the 2017 Great Teacher Award from Temple University, the 2013 Murray F. Shusterman Award for excellence in teaching from the Temple Law Alumni Association, and the 2007 University Lindback award for distinguished teaching. She has been a visiting professor at a number of institutions, including the Harvard Law School and the University of Pennsylvania Law School, and has taught Corporate Tax at the Yale Law School.

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August 10, 2023 in ABA Tax Section, Tax, Tax Daily | Permalink

Monday, July 10, 2023

Snyder: Can Extraterritorial Taxation Be Rationalized?

Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO)), Can Extraterritorial Taxation Be Rationalized?, 76 Tax Law. 535 (2023):

ABA Tax Lawyer (2022)There exist multiple rationales for the U.S. extraterritorial tax system. The rationales seek to explain why overseas Americans should be subject to worldwide taxation by the United States.

This paper challenges those rationales: The allegiance rationale is outmoded and rejected by the U.S. Supreme Court; the benefits rationale has been discredited; the membership in U.S. society rationale is belied by the exclusion of overseas Americans from critical beneficial aspects of the U.S. economy, the U.S. tax system, and federal assistance; the “worth the tax cost” rationale disregards human rights and the realities of renunciation of U.S. citizenship; and the administrability rationale ignores that the administration of an extraterritorial tax system requires resources beyond those required to determine domicile — resources the IRS does not have.

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July 10, 2023 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Monday, July 3, 2023

ABA Tax Section Names 2023-2024 John Nolan Fellows

ABA Tax Section Recognizes Outstanding Young Tax Lawyers, Names Six 2020-2021 John S. Nolan Fellows:

ABA Tax Section (2022)The American Bar Association Section of Taxation announces its recipients of the 2023-2024 John S. Nolan Fellowships.

Nolan Fellows are young tax lawyers who are actively involved in the Section and have demonstrated leadership qualities and a commitment to the Section’s mission.

  • Bibiana A. Cruz (Holland & Knight, Pinecrest, FL)
  • Omeed Firouzi (Philadelphia Legal Assistance, Philadelphia, PA)
  • Brian Gardner (Asbury Law Firm, Atlanta, GA)
  • Samuel Lapin (Miller & Chevalier, Washington, D.C.)
  • Joshua Savey (Morgan Lewis & Bockius, Washington, D.C.)
  • Caitlin R. Tharp (Steptoe & Johnson, Washington, D.C.)

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July 3, 2023 in ABA Tax Section, Legal Education, Tax, Tax Daily, Tax News | Permalink

Tuesday, June 20, 2023

The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 76, No. 3 (Spring 2023):

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June 20, 2023 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Friday, May 19, 2023

Winners Of The 22nd Annual Law Student Tax Challenge

ABA Tax Section, Winners Of The 22nd Annual Law Student Tax Challenge:

ABAJ.D. Division 

1st Place: 

Tracy Costanzo and Amanda Hepinger
Syracuse University College of Law

2nd Place and Best Written: 

Ivan Rudd and Isaac Fuhrman Borgman
University of Miami School of Law

3rd Place: 

Justin Sung and Judd Baguioro 
University of California College of the Law, San Francisco

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May 19, 2023 in ABA Tax Section, Legal Education, Tax, Tax Daily, Tax News, Teaching | Permalink

Thursday, May 4, 2023

ABA Tax Section May Meeting Kicks Off Today In Washington, D.C.

This week's ABA Tax Section 2023 May Tax Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Friday on Taxing the Metaverse:

ABA Tax Section May MeetingThe buzz surrounding the Metaverse—a digital space featuring virtual reality, augmented reality, and other advanced internet technology—has been growing steadily for the past couple of years, but the tax implications of this novel ecosystem remain fuzzy to most tax scholars. Such uncertainty is concerning, given the potential and momentum of this emerging technology. Although the Metaverse evolved from online video games focused only on user consumption, it now allows users to produce income and accumulate wealth entirely within the Metaverse. Current law seems to defer taxation of such until a realization or cash-out event. This panel will examine the tax implications of various economic activity in the Metaverse, such as self-created virtual assets (like NFTs), loot drops, intra-Metaverse exchanges, inter-Metaverse exchanges, and cash-for-virtual goods exchanges. Furthermore, this panel will discuss whether Metaverse taxation should be deferred until cash-out or immediate taxation, such as mark-to market, is possible. Finally, the panel will explore potential compliance issues posed by Metaverse activity.

  • Young Ran (Christine) Kim (Cardozo; Google Scholar) (moderator)
  • Eric Chason (William & Mary) 
  • David Gamage (Indiana-Maurer; Google Scholar
  • Omri Marian (UC-Irvine; Google Scholar)
  • Caitlin Tharp (Steptoe & Johnson, Washington, D.C.) 

Other Tax Profs with speaking roles include:

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May 4, 2023 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Thursday, March 16, 2023

The Tax Lawyer Publishes New Issue

Thursday, February 9, 2023

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

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

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

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

Other Tax Profs with speaking roles include:

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February 9, 2023 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Monday, January 16, 2023

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

Tax Law and the EnvironmentThe 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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January 16, 2023 in ABA Tax Section, Book Club, Scholarship, Tax, Tax Scholarship | Permalink

Tuesday, January 10, 2023

ABA Hosts Free Webinar Today On Tax Teaching And Adjunct Opportunities

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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January 10, 2023 in ABA Tax Section, Legal Education, Tax | Permalink

Monday, January 9, 2023

The Tax Lawyer Publishes New Issue

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

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January 9, 2023 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Saturday, December 31, 2022

This Week's Ten Most Popular TaxProf Blog Posts

Top Ten 2Legal 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.

December 31, 2022 in ABA Tax Section, Faith, Legal Education, Tax, Weekly Top 10 TaxProf Blog Posts | Permalink

Wednesday, December 21, 2022

2022 Tannenwald Tax Writing Competition Winners

Tannenwald (2016)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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December 21, 2022 in ABA Tax Section, Legal Education, Scholarship, Tax, Tax Scholarship, Teaching | Permalink

Monday, October 17, 2022

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:

ABA TaxFor 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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October 17, 2022 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Tuesday, October 11, 2022

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

ABA

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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October 11, 2022 in ABA Tax Section, IRS News, Legal Education, Tax | Permalink

Thursday, September 15, 2022

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:

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 15, 2022 in ABA Tax Section, Legal Education, Tax, Teaching | Permalink

Wednesday, August 31, 2022

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:

Aba-tax-sectionThe 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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August 31, 2022 in ABA Tax Section, Legal Ed News, Legal Education, Tax, Tax News | Permalink

Wednesday, August 10, 2022

The Tax Lawyer Publishes New Issue

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

August 10, 2022 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

Wednesday, August 3, 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):

Tax-lawyerSection 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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August 3, 2022 in ABA Tax Section, Scholarship, Tax, Tax Scholarship | Permalink

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