Vol. 34 No. 1 - Fall 2014

Point to Remember

Taxation

Fighting the Post-Bankruptcy Survival of Federal Tax Liens on Property That Is Excluded from the Bankruptcy Estate (Part 2)

Michael DeBlis

Although its administrative enforcement tools are at the heart of federal tax collection, the Service can seek judicial assistance to enforce a tax liability. As a practical matter, the Service seeks judicial assistance only when its administrative procedures for collecting taxes are ineffective. ...

From the Chair

Taxation

You-Our Members-Are the Lifeblood of the Section

Armando Gomez

Like any volunteer organization, the Section of Taxation depends on its individual members for just about everything. While the Tax Section is the premier provider of continuing legal education for tax lawyers, educating its members through programming at our three regular meetings...

Interview

Taxation

Stanley S. Surrey

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

Stanley Surrey was Assistant Secretary of the Treasury for Tax Policy from 1961 to 1969. He died in 1984. He was a pre-eminent tax scholar and a hands-on administrator. He was at the center of several tax issues of high profile today: the invention of “tax expenditures,” the invention of subpart F...

2104 Law Student Tax Challenge

Taxation

2014 Law Student Tax Challenge: J.D. Problem

ABA Section of Taxation

Editor’s Note: At the Tax Section’s Midyear meeting in Houston, January 29-31, 2015, teams of J.D. and LL.M. students will be competing based on written and oral presentations in response to this year’s Law Student Tax Challenge. The excerpt below is from the J.D. problem. ...

Book Excerpt

Taxation

The Statute of Limitations in Equitable Relief Cases

Robert B. Nadler

Introduction: The following article is excerpted from Chapter 1: Innocent Spouse Relief—Introduction and Important Developments of A Practitioner’s Guide to Innocent Spouse Relief, Second Edition...

Tax Bites

Taxation

Autumn Serenade

Robert S. Steinberg

October Song; Love Song to IRC; Why Can’t They Lose My File?; Shopping for Tax Rates

Government Submissions

Taxation

Comments on Summary of Staff Discussion Draft on Reforming Tax Administration

ABA Section of Taxation

Introduction: As part of its commitment to support a simple and equitable tax system, the Section, through the collective effort of its Committees, has produced both a series of white papers that address broad tax policy principles and comments that provide detailed options for tax reform. ...

Taxation

Follow-up on Funding for the Internal Revenue Service

ABA Section of Taxation

Introduction: In response to H.R. 5016, which proposes to decrease funding to the Internal Revenue Service to its lowest level in a decade, the Section reiterated its support of adequate funding for the Service. This was initially expressed in the Section’s February 10, 2014, letter to the House and Senate Appropriations Subcommittees on Financial Services and General Government. ...

News & Announcements

Taxation

TaxIQ

ABA Section of Taxation

Did you know that Tax Section members have access to thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings?

Taxation

Committees can help you tailor your ABA Tax Section membership to your Practice

ABA Section of Taxation

Committees focus on specific practice areas and are the best way to get involved in the Section. Recent issues addressed through comments to the government and substantive programs include the advance pricing agreement procedures...

Taxation

Featured Publications

ABA Section of Taxation

Update your tax law library with these Tax Section bestsellers.

Taxation

Boxscore

ABA Section of Taxation

Since July 11, 2014, the Section has coordinated the following government submissions, which can be viewed and downloaded free of charge from the Section’s website...

Taxation

Section CLE Products

ABA Section of Taxation

Listen at your convenience to high-quality tax law CLE on a variety of topics.

Taxation

2014 Joint Fall CLE Meeting Sponsor Acknowledgement

ABA Section of Taxation

The Section of Taxation thanks the sponsors of the 2014 Joint Fall CLE Meeting for their generous support.

Taxation

2015 Midyear Meeting

ABA Section of Taxation

Houston, TX | January 29-31

Taxation

Section CLE Calendar

ABA Section of Taxation

Upcoming Section events

Taxation

Thomson Reuters

ABA Section of Taxation

Publishing Sponsor of the ABA Tax Section

American Bar Association TM American Bar Association

Vol. 34 No. 1 - Fall 2014

NewsQuarterly, Vol. 34 No. 1

Point to Remember

Fighting the Post-Bankruptcy Survival of Federal Tax Liens on Property That Is Excluded from the Bankruptcy Estate (Part 2)

From the Chair

You-Our Members-Are the Lifeblood of the Section

Interview

Stanley S. Surrey

2104 Law Student Tax Challenge

2014 Law Student Tax Challenge: J.D. Problem

Book Excerpt

The Statute of Limitations in Equitable Relief Cases

Tax Bites

Autumn Serenade

Government Submissions

Comments on Summary of Staff Discussion Draft on Reforming Tax Administration

Follow-up on Funding for the Internal Revenue Service

News & Announcements

TaxIQ

Committees can help you tailor your ABA Tax Section membership to your Practice

Featured Publications

Boxscore

Section CLE Products

2014 Joint Fall CLE Meeting Sponsor Acknowledgement

2015 Midyear Meeting

Section CLE Calendar

Thomson Reuters