Vol. 34 No. 2 - Winter 2015

Point to Remember

Taxation

Is It Worthwhile to Realize Capital Gains to Finance the Tax for the Roth Conversion?

William K.S. Wang

My earlier article, Some Immediate and Long-Term Advantages of a Roth IRA Conversion, NewsQuarterly, Winter 2011, at 10, analyzed the general benefit of a Roth conversion assuming a constant flat ordinary income tax rate and assuming the taxpayer had the cash to pay the resulting ordinary income tax. ...

From the Chair

Taxation

Investing in the Tax System

Armando Gomez

The Tax Section’s mission is “to serve our members and the public by providing education about taxes and tax systems, and by providing leadership to support the development of an equitable, efficient, and workable tax system.” Now, more than ever, the Tax Section needs its members to help with two very important needs for investment in the tax system. ...

Pro Bono Matters

Taxation

At the Crossroads in America

Francine J. Lipman

James Dean, David Letterman, Raggedy Ann, and the gasoline pump were all born in Indiana. Recently, the state at the Crossroads of America has suffered poverty increases at a faster rate than in all but five other states. More than a million Hoosiers live in poverty and more than two million residents...

Focus on the Courts

Taxation

Standing Issues in Tax Litigation

Steve R. Johnson

Issues as to standing have appeared in tax cases for generations, but the frequency of their appearance has increased markedly in recent years. In 2014 alone, nearly a dozen opinions in high-profile tax cases plumbed the depths of standing doctrine. ...

Taxation

When the Bough Breaks: The U.S. Tax Court’s Branch Difficulties

Leandra Lederman

A 2014 opinion issued by the Court of Appeals for the D.C. Circuit brought to the fore a fundamental unanswered question: in which branch of government is the U.S. Tax Court located? In 1969, Congress transformed the former agency into a “court of record” under “article I of the Constitution.” I.R.C. § 7441. ...

Interview Revisited

Taxation

Senator Bob Packwood

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

Author’s Note: This interview was originally published in the Fall 1998 issue of the NewsQuarterly. It is the third reprint of an interview of a participant in the 1986 Tax Reform Act. We reprinted the interview with Representative Dan Rostenkowski in the Winter 2011 issue and...

Tax Bites

Taxation

From the Low-Income Taxpayer Souvenir Songbook

Paul R. Harrison

Section 61 Revisited (To the tune of Highway 61 Revisited by Bob Dylan, 1965); With Math Error Authority (To the tune of A Whiter Shade of Pale by Keith Reid and Gary Brooker, 1967)

News & Announcements

Taxation

Tax Assistance Public Service Endowment Fund

ABA Section of Taxation

Through the newly created Tax Assistance Public Service (TAPS) endowment fund, the American Bar Association Section of Taxation will provide stable, long-term funding for its tax-related public service programs for underserved taxpayers. ...

Taxation

Coming Soon-Effectively Representing Your Client Before the IRS, 6th Edition

ABA Section of Taxation

Coming February 2015

Taxation

Tax Section CLE Calendar

ABA Section of Taxation

Upcoming Section events

Taxation

Boxscore

ABA Section of Taxation

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

Taxation

2015 Midyear Meeting Sponsor Acknowledgement

ABA Section of Taxation

The Section of Taxation thanks the sponsors of the 2015 Midyear Meeting for their generous support.

Taxation

Thomson Reuters

ABA Section of Taxation

Publishing Sponsor of the ABA Tax Section

Taxation

15th Annual Tax Planning Strategies U.S. and Europe

ABA Section of Taxation

15-17 April 2015 | Munich, Germany

American Bar Association TM American Bar Association

Vol. 34 No. 2 - Winter 2015

NewsQuarterly, Vol. 34 No. 2

Point to Remember

Is It Worthwhile to Realize Capital Gains to Finance the Tax for the Roth Conversion?

From the Chair

Investing in the Tax System

Pro Bono Matters

At the Crossroads in America

Focus on the Courts

Standing Issues in Tax Litigation

When the Bough Breaks: The U.S. Tax Court’s Branch Difficulties

Interview Revisited

Senator Bob Packwood

Tax Bites

From the Low-Income Taxpayer Souvenir Songbook

News & Announcements

Tax Assistance Public Service Endowment Fund

Coming Soon-Effectively Representing Your Client Before the IRS, 6th Edition

Tax Section CLE Calendar

Boxscore

2015 Midyear Meeting Sponsor Acknowledgement

Thomson Reuters

15th Annual Tax Planning Strategies U.S. and Europe