Vol. 31 No. 3 - Spring 2012

Point to Remember

Taxation

Strengthening the John Doe Summons: Where Government Must Turn to Overcome Limited Resources

Scott M. Klein

The increase in volume and complexity of modern transactions fosters a need for the government to develop alternative measures to improve compliance outcomes. The purpose of this article is to discuss the progression of methods used by the U.S. Government to gather taxpayer information from individuals doing business overseas. ...

From the Chair

Taxation

From the Chair

William M. Paul

Tax reform continues to be a topic of widespread interest and discussion. Chairman Dave Camp of the House Ways and Means Committee has released a proposal for international tax reform and more recently the Obama administration released an outline of its thoughts on corporate tax reform. ...

Boxscore

Taxation

Boxscore

ABA Section of Taxation

Since January 2012 the Section has coordinated the following government submissions, which can be viewed and downloaded free of charge from the Section’s website.

Interview

Taxation

The Principals in Pollock v. Farmers’ Loan

Jasper L. Cummings, Jr. and Alan J.J. Swirski

As part of our occasional imagined interviews with the deceased, we here interview the principal counsel and Justices in Pollock v. Farmers’ Loan and Trust Co., 157 U.S. 429, on rehearing, 158 U.S. 601 (1895). The occasion for these posthumous interviews is the pending Supreme Court hearing in a very similar case...

Opinion Points

Taxation

Internal Revenue Service Collection—Service or Enforcement?

Scott A. Schumacher

Through its collection function, the Service touches, and mostly in an adverse way, millions of taxpayers per year. In the years since the 1998 IRS Restructuring and Reform Act, the emphasis within Collections has swung between customer service and collection enforcement. ...

Taxation

The IRS Is Not Adequately Funded to Serve Taxpayers and Collect Taxes

National Taxpayer Advocate

Section 7803 requires the National Taxpayer Advocate to prepare an Annual Report to Congress that includes, among other things, legislative recommendations to resolve problems encountered by taxpayers. In her 2011 Annual Report to Congress, the National Taxpayer Advocate, Nina E. Olson, describes...

Pro Bono Matters

Taxation

Pro Bono Is Every Lawyer’s Professional Responsibility

Francine J. Lipman

Few things in life are certain—death, taxes, and a lawyer’s responsibility to provide pro bono legal services as well as financial support to organizations that provide these services to the poor. ABA Model Rule 6.1 states that, “Every lawyer has a professional responsibility to provide legal services to those unable to pay. ...

Report of the Nominating Committee

Taxation

2012–2013 Nominees

ABA Section of Taxation

In accordance with Sections 4.2, 6.1, and 6.3 of the Section of Taxation Bylaws, the following nominations have been submitted by the Nominating Committee for terms beginning at the conclusion of the 2012 ABA Annual Meeting in August. ...

Tax Bites

Taxation

Meeting Justice Sotomayor: Or a Lesson in Email Etiquette?

Ann Murphy

I felt as though I had won the lottery. I had the opportunity to sit down and speak with Justice Sonia Sotomayor in her chambers at the U.S. Supreme Court. By myself. How did this happen? I am a law professor, but I am hardly Supreme Court “chat material.” Why did Justice Sotomayor sit down with me, a tax law professor at a small private law school located in Washington state...

News Briefs

Taxation

News Briefs

ABA Section of Taxation

2012–2014 Public Service Fellows, 25th Edition of the Sales & Use Tax Deskbook, 2012–2013 Nolan Fellows, IRS Nationwide Tax Forums

Law Student Tax Challenge

Taxation

Law Student Tax Challenge Winners

ABA Section of Taxation

The Tax Section congratulates the winners of its 11th Annual Law Student Tax Challenge. ...

American Bar Association TM American Bar Association

Vol. 31 No. 3 - Spring 2012

NewsQuarterly, Vol. 31 No. 3

Point to Remember

Strengthening the John Doe Summons: Where Government Must Turn to Overcome Limited Resources

From the Chair

From the Chair

Boxscore

Boxscore

Interview

The Principals in Pollock v. Farmers’ Loan

Opinion Points

Internal Revenue Service Collection—Service or Enforcement?

The IRS Is Not Adequately Funded to Serve Taxpayers and Collect Taxes

Pro Bono Matters

Pro Bono Is Every Lawyer’s Professional Responsibility

Report of the Nominating Committee

2012–2013 Nominees

Tax Bites

Meeting Justice Sotomayor: Or a Lesson in Email Etiquette?

News Briefs

News Briefs

Law Student Tax Challenge

Law Student Tax Challenge Winners