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Vol. 35 No. 2 - Winter 2016


People in Tax

At Court


Carpenter Says Individuals Cannot Discharge Vicarious Tax Liabilities in Bankruptcy

In Carpenter v. Montana Department of Labor, a bankruptcy appellate panel ruled that an individual taxpayer could not discharge in bankruptcy his vicarious liability for unpaid corporate unemployment taxes incurred by a corporation that he owned and managed. This article shows that the Carpenter decision rests on a faulty premise.

Practice Point

Pro Bono Matters


An Interview with 2015-2017 Christine A. Brunswick Public Service Fellow Frank DiPietro

Frank is a Christine A. Brunswick Public Service Fellow. Through a partnership with the Robert M. Mankoff Low Income Taxpayer Clinic and the Center for New Americans, both at the University of Minnesota Law School, Frank provides tax education, outreach, and representation services to non-citizens, so that they can better understand their responsibilities and assert their rights as taxpayers.


Charitable Contributions to the ABA Section of Taxation Tax Assistance Public Service Fund

As tax professionals, most readers of this publication are likely well acquainted with the tax advantages of charitable giving. The TAPS fund is intended to provide stable, long-term funding for public service programs for underserved taxpayers. Contributions to TAPS are therefore tax deductible as charitable contributions through the mechanism described herein.

In the Stacks

Young Lawyers Corner

Let's Confer


IRS Commissioner John Koskinen Addresses International Conference on Taxpayer Rights

On November 18 and 19, 2015, tax professionals gathered at the National Archives in Washington for the first-ever International Conference on Taxpayer Rights. Over the course of this two-day event, panels composed of scholars, practitioners, and government officials from nearly a dozen countries explored the relationship between a country's tax agency and its taxpayers and the role of taxpayer rights as a foundation for effective tax administration.

Tax Section News


Events & Promotions

Sponsor Acknowledgements

About ABA Tax Times

ABA Tax Times (ISSN 2381-5868) (formerly 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. Questions regarding ABA Tax Times can be sent to: [email protected].

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