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Statement of Editorial Policy

The Tax Lawyer endeavors to provide scholarly articles and student notes and comments on topics pertaining to taxation and other information that it believes to be of professional interest to members of the Section of Taxation of the American Bar Association and other readers.

The Tax Lawyer welcomes the submission of articles written by admitted members of the bar and by other professionals. Manuscripts by candidates for graduate degrees in law (e.g., LL.M. or M.L.T.) will be considered only if the author is admitted to the bar at the time of submission.

Although utmost care will be given to material submitted, The Tax Lawyer does not accept responsibility for unsolicited manuscripts. Articles should be submitted as e-mail attachments must be formatted in MS Word. Please use standard formatting and fonts. E-mail submissions should be sent to: Assistant Staff Director, Publications, at Please refer to "The Tax Lawyer" in the subject line of the e-mail message.

The Editorial Board of The Tax Lawyer reserves the right to accept or reject any article, note or comment and the right to condition acceptance upon revision of material to conform to its criteria. The Tax Lawyer does not publish material that has been previously published or is scheduled for publication elsewhere. Articles, notes and comments are accepted on the basis of merit, professional interest, appeal to the readership of The Tax Lawyer, timeliness of the topic, clarity of expression, and style. Notes and comments should consist of either analysis of recent developments in tax law or comments on important current tax cases.

Because issues of tax law and policy are frequently controversial, readers of The Tax Lawyer should understand that opinions expressed in its articles, notes and comments are solely those of the authors and may differ from those of the American Bar Association, the Section of Taxation, the Editorial Board of The Tax Lawyer, and the Student Editorial Board of The Tax Lawyer. An article contributed by a public official does not necessarily represent the views of that person’s department or agency unless expressly stated in the particular instance. Nothing herein shall be construed as representing the opinions, views, or actions of the American Bar Association or of the Section of Taxation unless duly approved by the Association or the Section as the case may be.