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Vol. 35 No. 4 - August 2016

Hail and Farewell

From the Chair

Hail and Farewell

It has been an honor and a privilege to serve as Chair of the Tax Section over the past year. With the devotion of our volunteer members and the help of our dedicated staff, much has been accomplished.

In this Point and Counterpoint, Stanford Professor Joseph Bankman and Villanova Professor James Edward Maule debate two related tax-filing simplification proposals: data-retrieval system and pro forma return system.

United States House of Representatives v. Burwell, 2016 U.S. Dist. LEXIS 62646 (D. D.C. 2016) ruled that DHHS cannot pay insurance companies the costs they incur in reducing the “cost sharing” for some Affordable Care Act insurance policy holders. It enjoined further payments to the insurance companies for those costs, but stayed the injunction pending appeal, which surely will occur. In other words, the House of Representatives won. This is a rare sort of case, but not unusual within the realm of litigation over the Appropriations Clause.

The government is appealing the Tax Court’s decision in Altera, and filed its opening brief with the Ninth Circuit at the end of June. I was part of a group of 19 tax law and administrative law professors who filed an amicus brief on July 5 supporting a reversal of the Tax Court. This piece provides an overview of the tax law and administrative law issues in the Altera case, as presented in our brief.

There have been a number of significant regulatory developments in the area of deferred compensation. This Part I considers various regulatory proposals and other amendments under consideration. Part II, which will appear in the fall issue of ABA Tax Times, discusses the Department of Labor’s new fiduciary rule and the five lawsuits challenging the rule.

In this interview, Professor Keith Fogg, a past recipient of the Janet R. Spragens Pro Bono Award, discusses his tax career, with a focus on helping low-income taxpayers and what others can do to become more involved in pro bono efforts.

One of the rewards of practicing tax law is the opportunity to cross paths with colleagues who share our passion for our chosen profession, and thereby to build deeper connections. For some, those professional connections can grow into strong personal bonds, even into lifelong partnerships. So it was with Emily and Shane Kiggen, whose stories form the core of this issue’s Paths in Tax.

The move to a digital-only format has allowed ATT to expand the types of materials we publish. One new feature is reviews of books and articles on topics of interest to our members.

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice.

Sing along with Tax Bits to the tune of “Tonight” from West Side Story.

On June 8-10, 2016, approximately 200 tax practitioners from more than twenty countries throughout Latin America and across the world convened in Miami for the 9th Annual U.S.-Latin America Tax Planning Strategies Conference.

Since January 1, 2016, the Section has coordinated the following government submissions, which are available to the public on the Section’s website.

The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service members of the Tax Section.

The Law Student Tax Challenge, sponsored by the Young Lawyers Forum, is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community.

Produced in cooperation with the Tax Section and published by ALI-CLE, The Practical Tax Lawyer offers concise, practice-oriented articles to assist lawyers with all aspects of tax law.

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.

ABA Tax Times (ATT) is looking for volunteers to join its ranks as associate editors to assist in writing and acquiring articles for publication.

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

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

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.

Updated chapters from Effectively Representing Your Client Before the IRS are now available for download: "Resolving Identity Theft in Tax Administration" and "Understanding the Affordable Care Act and its Impacts on Low-Income Taxpayers."

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?

The Section of Taxation thanks the sponsors and exhibitors of the 2016 US-Europe and US-Latin America Tax Planning Strategies Conferences.

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.

Volume 35


August 2016

June 2016

February 2016

October 2015

ABA Tax Times Archives

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ABA Tax Times, August 2016
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ABA Tax Times (ISSN 2381-5868) (formerly the NewsQuarterly) reports on developments pertaining to taxation, Tax Section news and meeting updates, and other information of professional interest to Tax Section members and other readers.

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