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SECTION NEWS

Project on Tax Reform and Simplification

Comprehensive tax reform has recently jumped to the forefront of the political agenda.  The reports issued by the National Commission on Fiscal Responsibly and the National Taxpayer Advocate both called for comprehensive tax reform.  The House Ways & Means Committee and the Senate Finance Committee have begun hearings on tax reform.  Though it is not certain that a major reform will occur, the Tax Section believes that it occupies a unique position to offer insights into both substantive and procedural areas of taxation that are most in need of reform as well as to suggest practical options for achieving these reforms.

At the Midyear Meeting of the Tax Section this past January in Boca Raton, Florida, the Section issued a request to each of the 30 Section committees whose jurisdiction includes either substantive or procedural areas of the Code to submit comments to Congress outlining options for tax reform in their respective areas.  The committees were asked to identify those Code sections within their jurisdiction that are most problematic then asked to answer the following questions:

  • Are there ways to simplify these provisions, reduce ambiguities and still accomplish the legislative purpose?
  • Can we reduce or eliminate redundancies?
  • Are there provisions that no longer serve a significant purpose and that should be eliminated?
  • Are there provisions that are patently unfair in their application or largely inadministrable?
  • Are there reasonable options to address each of these concerns?

Public Service Fellowship

The Tax Section is now accepting applications for its Public Service Fellowship program for 2011-2013. Applications must be received by November 1, 2011 to be considered. Finalists will be invited to interview at the Section’s Midyear Meeting in San Diego from February 16-18, 2012. Click here for information and to access the application.

RECENT GOVERNMENT SUBMISSIONS

The Tax Section routinely sends technical comments to federal agencies considering changes in tax regulations, revenue rulings, etc. Recent technical comment submissions include:

See more policy submissions

MEETINGS UPDATE

2011 Joint Fall CLE Meeting / October 20-22 / Denver, CO

Save the date!

Registration opens soon for the 2011 Joint Fall CLE Meeting, October 20-22, at the Hyatt Regency Denver at the Colorado Convention Center, Denver, CO. The Tax Section and the Trust & Estate Division of the Real Property Trust and Estate Law Section brings you high-level CLE and ethics programming presented by over 45 different committees and groups. Take advantage of numerous networking opportunities and hear about the latest developments on tax policies, regulations and procedures from government officials and industry experts.

PUBLICATIONS

The Supreme Court's Federal Tax Jurisprudence

A Practitioner's Guide to Innocent Spouse Relief: Proven Strategies for Winning Section 6015 Tax Cases, By Robert B. Nadler

The Supreme Court's Federal Tax Jurisprudence

The Supreme Court's Federal Tax Jurisprudence: An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present, By Jasper L. Cummings, Jr.

See all current titles in Publications

CALENDAR

The Move Towards "No Fault": The Accuracy Penalty Reconsidered Section of Taxation
June 29, 2011
Teleconference & Live Audio Webcast

ALI-ABA Course of Study: Estate Planning for the Family Business Owner
July 6-8, 2011
Langham Hotel
Boston, MA

Hot Topics in Renewable Energy
July 13, 2011
Teleconference & Live Audio Webcast

Supreme Court Update: ERISA & Class Actions
July 19, 2011
Teleconference & Live Audio Webcast

ALI-ABA Course of Study: How To Handle a Tax Controversy at the IRS and in Court
September 15-16, 2011
Hilton Washington Embassy Row
Washington, DC

See the full Section Calendar

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