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Section of Taxation - HomeeNews

Boca Raton, FL

Mark your Calendar for Section of Taxation’s 2011 Midyear Meeting , January 20-22, at the Boca Raton Resort and Club, Boca Raton, Fl.

You’ll have the opportunity to network with colleagues and participate in high-level discussions with private practitioners and government officials on the most important issues facing tax lawyers today.

More information on the 2011 Midyear Meeting, including CLE programs, activities and hotel information available here


Criminal Tax Fraud 2010
December 2 - 3, 2010 | Hotel Nikko – San Francisco, CA

The 2010 National Institute on Criminal Tax Fraud will meet this fall for the 27th consecutive year in San Francisco.  This Institute, with over a quarter of a century of history, is the annual gathering of the national tax fraud bar.  Each year the Institute presents outstanding panelists to an audience as sophisticated and varied as the speakers. This 27th Anniversary year will be no exception.

As it has throughout its tenure, the Institute will offer the most knowledgeable panelists from the defense bar, the government, and the judiciary.  The sessions are regularly attended by judges, federal, state and local prosecutors, other law enforcement officials, defense attorneys, corporate in-house counsel, accountants, and members of the academic community.  The audience includes attorneys and accountants just beginning to practice in the tax fraud area, as well as highly experienced practitioners.  The program will provide valuable updates on new developments and strategies, along with the opportunity to meet colleagues, renew acquaintances and exchange ideas.

Click here for more information and to register.

Planning for Debt Discharge Income and Section 108 Relief: Part II
Tuesday, December 7, 2010 | 1:00 - 2:30 PM Eastern

Using a unique problem format that continues the discussion from Part I of this presentation, Fred Witt and Howard Abrams return to further discuss the tax aspects of the realization of debt discharge for COD income and the planning opportunities available for exclusion or deferral under Section 108. Special emphasis will be placed on real estate and partnership debt workouts and current developments and emerging trends will be identified as well. This teleconference is fully self-contained and so is appropriate for those who joined the first conference as well as for those who missed it.

Participants will receive a Section 108 Flowchart prepared by Fred Witt and 24 in-depth problems ranging from "What Is “Indebtedness” for Purposes of Section 61(a)(12)?" to "Application of Section 108 Relief to Partnerships." Problems are based on material found in Sheinfeld, Witt & Hyman, Collier on Bankruptcy Taxation (LexisNexis), part of the nationally recognized Collier on Bankruptcy, 15th Ed. Revised.

Professor Howard Abrams, one of the country’s preeminent corporate and partnership tax specialists, will provide participants with a 21-page article titled, "Partnership COD Income and Other Debt Issues."

Registrants who missed Part I of this teleconference series can purchase a recording of the program through the ABA Web Store.

Click here for more information and to register.

Tax Policy Implications for the Insurance Industry After the Midterm Elections
Wednesday, December 8, 2010 | 1:00 - 2:30 PM Eastern

The 2010 Mid-term election is likely to have a sweeping impact on tax policy over the next two years. With ballooning budget deficits and increasing pressure on entitlement spending, the next Congress will have to make difficult tax policy decisions. The estate tax is scheduled to revert to 2001 levels on January 1, 2011, the Bush tax cuts will expire on December 31, 2010, the President’s Deficit Commission is expected to make its recommendations in December 2010, and international budget cuts, like those in the UK and similar reform measures in other countries, will all put pressure on the next Congress to take bold action.

The question is: “What does this mean for the insurance industry?”

To help answer this important question, a panel of experts representing five major insurance trade associations will offer their perspectives on the outcome of the mid-term elections. They will discuss the impact of leadership changes, new committee chairs, and the composition of the Democratic and Republican caucuses in the House and Senate on tax policy and legislation. They will also offer their views of the likely agendas of the two parties and the two houses of Congress and address current US and global economic stresses that will affect tax policy. Finally, each will share their understanding of how their specific segment of the insurance industry may be impacted by the elections and the changes they will bring.

Click here for more information and to register.


The Supreme Court's Federal Tax Jurisprudence

Peter Faber reviews new ABA book on Supreme Court tax cases
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.

Mr. Cummings makes a persuasive case for the proposition that the Supreme Court has had a significant impact on the development of the federal tax laws. His book should be required reading for all practitioners and students of the subject.” –From “The Supreme Court’s Federal Tax Jurisprudence,” reviewed by Peter Faber in the Fall 2010 issue of the ABA Section of Taxation NewsQuarterly, Vol. 30, No.1. Read the complete book review and order now.

Fall 2010 NewsQuarterly2010 Fall NewsQuarterly
The ABA Section of Taxation NewsQuarterly is published four times a year to report on developments pertaining to taxation, Section news and meeting updates, and other information of professional interest to Tax Section members and other readers. | More >>

Articles included in this issue:


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

  • Comments on the Effective Date of Section 909 | More >>
  • Letter Regarding the Treaty Override Provision in H.R. 847 | More >>
  • Comments on Carried Interest Proposals in Senate Amendment 4386 to H.R. 4213 | More >>
  • Comments on the Taxation of Dividend Equivalent | More >>
  • Comments on Form 990-PF and Related Instructions | More >>
Government Submissions RSS News Feed


Military VITA Volunteer Opportunity in metro Washington, DC and San Antonio, TX!

Tax Section volunteers will be asked to train the preparers who will assist military service members and their families with income tax preparation at local military bases. The first training session is scheduled for November 18, 2010 in Washington, DC and San Antonio, Texas. For more information, please contact Rachel Ney at Rachel.Ney@americanbar.org.


Don't miss the ABA Section of Taxation 2011 Midyear Meeting in Boca Raton

Join us January 20 – 22, 2011 at the Boca Raton Resort and Club for unparalleled opportunities to network, educate and learn. With CLE programs focused on the latest trends in tax law, the 2011 Midyear Meeting spotlights the future of tax law and strategies for you and your practice to gain a competitive edge. The 2011 Midyear Meeting will provide exceptional networking and CLE opportunities for all levels of tax professionals. Whether you're a first-time attendee, a young lawyer or a seasoned tax practitioner, the 2011 Midyear Meeting is one event you won't want to miss. Take advantage of:

  • CLE programs on the latest developments in tax ·
  • Updates on tax policies, regulations and procedures, including discussion of future proposals ·
  • Networking events with government officials and other tax practitioners

For additional meeting details please visit: http://meetings.abanet.org/meeting/tax/MID11/ Check back often for new CLE programs, speakers, and other valuable information. The Boca Raton Resort and Club will serve as our host hotel. To make a reservation, call 1-888-503-2622. The deadline for hotel reservations is Thursday, December 23, 2010. For more information, please visit http://meetings.abanet.org/meeting/tax/MID11/hotel.cfm

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Thomson West Tax AccountingThomson West


jceb logoThe ABA Joint Committee on Employee Benefits (JCEB) coordinates the activities of the employee benefits committees of six sections. Those activities include CLE programs and annual meetings with federal agency officials that are reported as a series of questions and answers from each agency.

For more information visit the JCEB website or email JCEBLServe@staff.abanet.org. Subscribe to the JCEB-Member list.

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Thoughtful Insights, Useful Analysis

 is an online resource, that provides current, high-level work product on the latest tax developments. You have instant access to cutting-edge planning and analysis developed by the nation's leading tax practitioners.

Fall 2010 materials available here.


To order audio tapes from previous Section meetings, contact Digital Conference Providers (630-963-8311) . Fall 2010 meeting audio recordings avaible here.


Each month the Section of Taxation highlights the actions, endeavors or achievements of one of our outstanding members. This month the Section recognizes Erika Mayshar for her commitment and dedication to the Section and its work. Ms. Mayshar’s practice focuses on transactional and business tax planning, including mergers and acquisitions, restructurings, real estate transactions, and partnership matters. Ms. Mayshar represents clients involved in tax controversies, handling federal tax audits and appeals, litigation in the United States Tax Court, as well as state income and sales tax matters. Ms. Mayshar also a contributed a chapter in the ABA Section of Taxation publication "Careers in Tax Law."

Read about Erika Mayshar more here.


As a leader and visionary in developing and interpreting standards of legal ethics and professional regulations, the ABA has created the Commission on Ethics 20/20 which will perform a thorough review of the ABA model Rules of Professional Conduct and the U.S. system of lawyer regulation. The Commission welcomes your input as it moves forward with its work. For more information on the Commission and to join the Commission's discussion group, click here.


Our online job locator service lists tax related job opportunities around the country. If you are looking (or someone you know is looking) for a job, please visit the site. If you would like to post open positions, please complete the questionnaire listing the name of the firm and describing the responsibilities of the position.


Criminal Tax Fraud 2010
December 2 - 3, 2010
Hotel Nikko – San Francisco, CA
Format: Live/In-Person

Planning for Debt Discharge Income and Section 108 Relief: Part II
December 7, 2010
1:00 - 2:30 pm ET
Format: Webcast/ Teleconference

Tax Policy Implications for the Insurance Industry After the Midterm Elections
December 8, 2010
1:00 - 2:30 pm ET
Format: Webcast/ Teleconference


The ABA Joint Committee on Employee Benefits (JCEB) coordinates the activities of the employee benefits committees of six ABA sections.

Health Plans: Compliance with PPACA'S Health Claims and Appeals Process
November 17, 2010
1:00 - 2:30 pm ET

DOL Fee Disclosure
November 30, 2010
1:00 - 2:30 pm ET

Ethical Issues in Responding to Health Care Reform
December 16, 2010
1:00 - 2:30 pm ET
Format: Teleconference

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