Vol. 35 No. 4 - Summer 2016

Taxation

Providing a Valuable Benefit

By William H. Caudill, Norton Rose Fulbright LLP, Houston TX

It is both exciting and humbling to be presented with the opportunity to serve as Chair of the Tax Section for 2016-2017. I have three objectives for the coming year: (1) focusing on the high quality output of our Committees in the areas of CLE programming and government submissions: (2) continuing the promotion of the Section’s pro bono and public service efforts—a longstanding priority for the Section; and (3) attracting new members, particularly younger and diverse tax lawyers, to the Section, and identifying new opportunities to meet their needs.

Taxation

Perspectives on Two Proposals for Tax Filing Simplification

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.

Taxation

Spending Without Appropriations: Who’s to Complain?

By Jasper L. Cummings, Jr., Alston & Bird, LLP, Charlotte, NC

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.

Taxation

The Tax Court’s Decision in Altera and the “Commensurate with Income” Standard Under Section 482

By Clint Wallace, Acting Assistant Professor of Tax Law, New York University School of Law, New York, NY

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.

Taxation

Recent Developments Affecting Qualified and Nonqualified Deferred Compensation, Part I: New Proposed Regulations

By David Pratt, Professor of Law, Albany Law School, Albany, NY

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.

Taxation

A Sit-Down with Professor Keith Fogg

By Andrew R. Roberson, McDermott Will & Emery, Chicago IL

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.

Taxation

Emily and Shane Kiggen’s Path to Finding Their Passion for Tax

By Matthew Sontag, Tax Manager, RSM US, LLP, McLean, VA

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.

Taxation

Call for Book Reviews

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.

Taxation

Save the Date: 16th Annual Law Student Tax Challenge (2016-2017)

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.

Taxation

OVDP

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

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

Taxation

U.S. – Latin America Tax Planning Strategies Conference

By Derek B. Wagner, Pro Bono Counsel, ABA Section of Taxation, Washington, DC

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.

Taxation

Government Submissions Boxscore

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

Taxation

The Tax Lawyer – Spring 2016 Issue Is Now Available

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

Taxation

Save the Date: 16th Annual Law Student Tax Challenge (2016-2017)

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.

Taxation

The Practical Tax Lawyer – Summer 2016 Issue Is Now Available

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.

Taxation

Support the Section’s Public Service Efforts with a Contribution to the TAPS Endowment

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

Get Involved in ATT

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

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

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

Featured Publication: Updated Chapters from Effectively Representing Your Client Before the IRS

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."

Taxation

TaxIQ

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

2016 U.S. – Europe and U.S. – Latin America Tax Planning Strategies Conference Sponsors

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

Taxation

Thomson 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.