Vol. 31 No. 2 - Winter 2012

Pro Bono Matters

Taxation

Still Fighting the War on Poverty

Francine J. Lipman

Almost fifty years ago, President Lyndon B. Johnson declared war on poverty and wisely appointed Sargent Shriver as his top general. Sargent Shriver, a Yale Law School graduate and attorney, walked, talked, lived, and breathed a rich full life committed to public service. ...

From the Chair

Taxation

From the Chair

William M. Paul

In my last column I discussed professionalism and the pressures created by the emphasis on profits in the current law firm business model. The column focused on the importance of maintaining high ethical standards in advising clients as part of a tax lawyer’s obligations to the integrity of the tax system. ...

Interview

Taxation

Douglas L. Lindholm

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

Douglas L. Lindholm is President and Executive Director of the Council On State Taxation (COST). He previously served as Counsel, State Tax Policy for the General Electric Company and worked in the Washington National Tax Services Office of Price Waterhouse LLP. ...

Points to Remember

Taxation

Protecting Yourself and Your Client in a Joint Defense Arrangement

Rachel L. Partain

Civil examinations and litigations and criminal cases often involve multiple, sometimes related, persons—each of whom might be represented by separate counsel. In such situations, those involved may benefit from joining together to advance their common interests or to provide for a joint defense. ...

Taxation

The New Voluntary Classification Settlement Program

Robb A. Longman

The Service has recently increased its employment tax audits by focusing on businesses to ensure they are properly classifying their workers. Many businesses classify workers as independent contractors when they are, in fact, employees. The distinction between the two is not always clear, but the primary factor used to determine...

Taxation

Recent Developments Affecting Employee Benefit Plans

David Pratt

As usual in the ever-changing world of employee benefits, there have been far more recent events than can be covered in this column, even briefly. The following is a brief discussion of some of the more important. ...

Taxation

Don’t Forget to Review the Interest

T. Angie Napier

Taxpayers often overlook the interest computations at the close of an examination by the Service or at the settlement of a case with Appeals. There are often opportunities to reduce the net interest payable to the Service. However, taxpayers and their representatives may mistakenly rely on the interest bill received from the Service at the conclusion of their case without checking it for accuracy. ...

Opinion Point

Taxation

Will Section 199 Stand the Test of Time?

Vlad Frants

Introduced in the American Jobs Creation Act of 2004 by Congress, the section 199 domestic production deduction was created to encourage manufacturing in the United States as well as certain other “production” activity. Section 199 currently reduces the effective tax rate on U.S. manufacturing (or production) income by allowing a deduction...

Special Report

Taxation

Social Security Benefits 101: The Windfall Elimination Provision

Francine J. Lipman† and James E. Williamson

Many individuals feel overwhelmed by investment and retirement decisions. Paralyzed by their own lack of financial knowledge and the increasing complexity of retirement plans and the Social Security and Medicare systems, they acknowledge they don’t even know where to begin. As a result, too many ignore the issue and suffer the financial consequences..

Tax Bites

Taxation

Tax Bites Revisits the 1986 Act Era

Gail L. Richmond

The names may have changed, but the rhetoric remains the same. In celebration of the 1986 Act’s 25th anniversary, Tax Bites offers some remarks from the 1985 and 1986 volumes of Congressional Record.

Boxscore

Taxation

Boxscore

ABA Section of Taxation

Since October 2011 the Section has coordinated the following government submissions, which can be viewed and downloaded free of charge from the Section’s website.

American Bar Association TM American Bar Association

Vol. 31 No. 2 - Winter 2012

NewsQuarterly, Vol. 31 No. 2

Pro Bono Matters

Still Fighting the War on Poverty

From the Chair

From the Chair

Interview

Douglas L. Lindholm

Points to Remember

Protecting Yourself and Your Client in a Joint Defense Arrangement

The New Voluntary Classification Settlement Program

Recent Developments Affecting Employee Benefit Plans

Don’t Forget to Review the Interest

Opinion Point

Will Section 199 Stand the Test of Time?

Special Report

Social Security Benefits 101: The Windfall Elimination Provision

Tax Bites

Tax Bites Revisits the 1986 Act Era

Boxscore

Boxscore