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Vol. 30 No. 4 - Summer 2011


Points to Remember

How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim the Earned Income Tax Credit

The Earned Income Tax Credit (EITC) is one of the largest sources of welfare benefits in the United States. See Internal Revenue Service, About EITC, available at In healthy economic times, the EITC can be used by low-income taxpayers to obtain safe housing, an education, or to keep as a safety net. In our current economic climate, the EITC has become even more important as families are struggling harder to make ends meet. ...

From the Chair

From the Chair

I write this, my last column as Chair of the Tax Section, having just returned from a presentation to the Texas Federal Tax Institute which has a long-standing practice of inviting the ABA Tax Section Chair to address a luncheon session of the Institute. After completing my remarks, I opened the floor for questions from the audience. One of the questions posed to me was, “How would you assess the health of the ABA Tax Section?” I don’t know whether the questioner was simply curious or was expressing a genuine concern. ...

From the Chair-Elect

Letter to the Editor


Interview: Kees van Raad

Kees van Raad is Director of the International Tax Center Leiden (ITC) at Leiden University, in The Netherlands. Leiden is a beautiful, small, and historic town located between Amsterdam and The Hague, not far from the North Sea. It is famous for its university, founded in 1575, and its tradition of intellectual and religious freedom. The International Tax Center sits in the very heart of Leiden, in its own building at Rapenburg 65, on one of Leiden’s many canals. ...

Opinion Point

Are Criminal Fines “Collected Proceeds”?

A whistleblower who puts him or herself at risk to provide the Service with information about tax evasion should be paid an award under section 7623(b) based on all of the proceeds collected, including the criminal fines collected. However, the Service has taken the position that whistleblower awards should not be paid on criminal fines. The language of section 7623 expressly refers to criminal prosecutions as one of the actions that can result in payment of an award. ...

2011 Distinguished Service Award Recipient

2010 Law Student Tax Challenge Bench Briefs

Pro Bono Matters

Tax Bites


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