Vol. 35 No. 1 - Fall 2015

Taxation

Karen L. Hawkins

By Thomas D. Greenaway, KPMG LLP, Boston, MA, and Jasper L. Cummings, Jr., Alston & Bird LLP, Raleigh, NC, and Washington, DC

Thomas D. Greenaway and Jasper L. Cummings, Jr., speak with the former Director of the Office of Professional Responsibility (OPR) of the IRS.

Taxation

‘Just Add SaLT!’ When and How to Consider State Tax Ethical Issues in Advising Clients

By Professor Michael B. Lang, Chapman University Dale E. Fowler School of Law, Orange, CA, and Rachel L. Partain, Caplin & Drysdale, Chartered, New York, NY

Lawyers who practice in the state and local tax (SaLT) area have unique ethical concerns given that their clients' legal matters often involve multiple jurisdictions.

Taxation

Wynne Is a Win for Most State Taxpayers

By Robb A. Longman, Longman & Van Grack, LLC, Bethesda, MD

On May 18, 2015, the United States Supreme Court issued a 5-4 decision in favor of the taxpayer in a dormant Commerce Clause tax case involving respondents Bryan and Karen Wynne and the Maryland income tax laws.

Taxation

Dynamic Scoring: What Economic Modeling Can and Can't Do Well

By Thomas A. Barthold, Chief of Staff, Joint Committee on Taxation, Washington, DC; G. William Hoagland, Senior Vice President, Bipartisan Policy Center, Washington, DC; and Jane G. Gravelle, Senior Specialist in Economic Policy, Congressional Research Service, Washington, DC

In this Point & Counterpoint, Thomas A. Barthold, Chief of Staff, Joint Committee on Taxation, Washington, DC; G. William Hoagland, Senior Vice President, Bipartisan Policy Center, Washington, DC; and Jane G. Gravelle, Senior Specialist in Economic Policy, Congressional Research Service, Washington, DC, reprise a panel discussion presented by the Teaching Taxation committee at the 2015 May Meeting.

Taxation

Partnering for Pro Bono

By T. Keith Fogg, Harvard Law School, Legal Services Center, Jamaica Plain, MA, and Andrew R. Roberson, McDermott Will & Emery, Chicago, IL

The Pro Bono and Tax Clinics Committee has undertaken a new initiative designed to match law firms with low-income taxpayer clinics (LITCs) in need of assistance.

Taxation

Fifteen for the History Books: The Creation of a Law Student Tax Challenge

By Anne-Marie Rábago, California Western School of Law, San Diego, CA; Chair, Young Lawyers Forum

This article is adapted from "Why A Law Student Tax Challenge?"—a Young Lawyers Forum panel discussion between Joseph Barry Schimmel and Clayton H. Collins held at the 2015 Joint Fall CLE Meeting in Chicago, IL.

Taxation

Remarks of Section Delegate Richard M. Lipton Before the ABA House of Delegates Regarding the Tax Section's Withdrawal of Resolution 101

Section delegate Richard M. Lipton offers an explanation of why the Tax Section has decided to withdraw this resolution.

Taxation

It Was Too Good to Be True

By Robert S. Steinberg, Law Offices of Robert S. Steinberg, Palmetto Bay, FL

Sing along with Tax Bites to the tune of “Can’t Take My Eyes Off of You.”

Taxation

Boxscore

Since May 5, 2015, the Section has coordinated the following government submissions, which can be viewed and downloaded free of charge from the Section's website.

Taxation

Comments on the Definition of a Political Subdivision

The Section’s Tax-Exempt Financing Committee sought to assist the government by providing input on the history of the definition of political subdivision as it relates to tax-exempt and tax-advantaged bonds.

Taxation

Comments on Proposed Regulations on Certain Partnership Provisions of the American Jobs Creation Act of 2004

The Section’s Partnerships and LLCs Committee responded to the government’s request for comments in the preamble to the proposed regulations with a series of recommendations concerning the contributions of built-in loss property, mandatory basis adjustment provisions, basis allocation rules under section 755, substituted basis transactions, and the application of layering versus netting in applying section 704(c).

Taxation

Contest Winner: Stuart E. Seigel

Congratulations to our contest winner, Stuart E. Seigel!

Taxation

Choose the TAPS Endowment for Your Year-End Giving

Through the Tax Assistance Public Service (TAPS) endowment fund, the Section of Taxation seeks to provide stable, long-term funding for its tax-related public service programs.

Taxation

Accepting Nominations for the 2016 Janet Spragens Pro Bono Award

The Pro Bono Award Committee is pleased to announce that it is currently accepting nominations for the 2016 Janet Spragens Pro Bono Award.

Taxation

Accepting Nominations for the 2016 Nolan Fellowships

Nominations for the 2016 Nolan Fellowship are due by December 4, 2015. The Nolan Fellow distinction is award to young lawyers who are actively involved in the Section and have shown leadership qualities.

Taxation

Call for Book and Article Reviews

Our move to digital-only opens the door for us to expand the types of materials we publish. One new feature is reviews of books and articles on topics of interest to our members.

Taxation

Sponsorship Opportunities

ABA Section of Taxation Meetings are the premier venues for tax practitioners and government guests to connect on the latest developments in tax law and practice.

Taxation

Section Meeting & CLE Calendar

ABA Tax Section meetings are a great way to get connected, get educated, and get the most from your membership!

Taxation

International Conference on Taxpayer Rights

This groundbreaking conference will explore how taxpayer rights globally serve as the foundation for effective tax administration.

Taxation

CLE Products

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

Taxation

Featured Publications: The Sales & Use Tax Deskbook and Property Tax Deskbook

Purchase your copy today!

Taxation

2015 Joint Fall CLE Meeting Sponsors

The Section of Taxation thanks the sponsors of the 2015 Joint Fall CLE Meeting for their generous support.

Taxation

Thomsons Reuters | Publishing Sponsor

Thomson Reuters Checkpoint Catalyst™ delivers tax research framed in an entirely new way, so you see the clarity, color and context you need to get the whole picture of each business tax issue.