Tax Lawyer, Vol. 54, No. 3 STATEMENT OF RICHARD M. LIPTON 617 617 STATEMENT OF RICHARD M. LIPTON on behalf of the AMERICAN BAR ASSOCIATION SECTION OF TAXATION before the COMMITTEE ON FINANCE OF THE UNITED STATES SENATE ON THE SUBJECT OF TAX SIMPLIFICATION April 26, 2001 Mr. Chairman and Members of the Committee: My name is Richard M. Lipton. I appear before you today in my capacity as Chair of the American Bar Association Section of Taxation. This testimony is presented on behalf of the Section...