Vol. 35 No. 2 - Winter 2016

Taxation

An Interview with Kevin Sullivan

By Tom Greenaway, KPMG LLP, Boston, MA

Kevin Sullivan has served as the Connecticut Commissioner of Revenue Services since 2011. He served as Lieutenant Governor from 2004-2007, and he served as a State Senator from 1986-2004.

Taxation

Carpenter Says Individuals Cannot Discharge Vicarious Tax Liabilities in Bankruptcy

By Gregory Germain, Professor of Law, Syracuse University College of Law, Syracuse, NY

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.

Taxation

A Sea Change in Court Analysis of Treasury Regulations: How the Treasury Department Won the Battle but Lost the War

By Ann Murphy, Professor of Law, Gonzaga University School of Law, Spokane, WA

In Altera, the U.S. Tax Court recently determined that a transfer pricing regulation was invalid because it was not the product of “reasoned decision making” under the Administrative Procedures Act (APA).

Taxation

Time Will Not Make This Problem Disappear: The Open-Ended Statute of Limitations for Taxpayers With Delinquent Foreign Information Returns

By Megan L. Brackney, Kostelanetz & Fink LLP, New York, NY

Although section 6501(c)(8) has been in the Code for several years, many tax practitioners remain unaware of this exception to the general three-year statute of limitations for assessment of tax for delinquent foreign information returns.

Taxation

Pro Bono Matters in the City of (Fallen) Angels

By Francine J. Lipman, William S. Boyd Professor of Law, William S. Boyd School of Law, University of Nevada, Las Vegas, NV

Income and wealth inequality is grave in the City of Angels. … Fortunately, the second largest city in the United States has helpers. Helpers include lawyers who work on the front lines day in and day out providing access to justice.

Taxation

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

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

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.

Taxation

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

By Michael A. Clark, Sidley Austin LLP, Chicago, IL

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.

Taxation

2016 Recipient of the Janet R. Spragens Pro Bono Award: Andrew R. Roberson

By John P. Barrie, Bryan Cave LLP, Washington, DC

As current chair of the Tax Section's Pro Bono Award Committee, it is my privilege to announce that this year's recipient of the Janet R. Spragens Pro Bono Award is Andrew R. Roberson with McDermott Will & Emery in Chicago, IL.

Taxation

Surviving Poverty in a Post-Welfare Reform America

By Danshera Cords, Visiting Professor of Law, University of Pittsburgh School of Law, Pittsburgh, PA

In $2.00 A DAY, Kathryn J. Edin and H. Luke Shaefer create a clear but disheartening picture of conditions faced by those surviving the deepest poverty in the United States.

Taxation

15th Annual Law Student Tax Challenge Winners

The Section is pleased to announce the winners of the 15th Annual Law Student Tax Challenge, a contest designed to give students an opportunity to research, write about, and present their analyses of a real-life tax planning problem.

Taxation

Conferring in the City of Brotherly (Tax) Love: Philadelphia Tax Conference

By Jesse Tsai, Staff Counsel, ABA Section of Taxation, Washington, DC

Over the course of two days every fall, a unique mix of over 300 tax professionals, from government and from private sector in-house and outside counsel, meet in Philadelphia to swap war stories and discuss the latest topics captivating the tax world.

Taxation

IRS Commissioner John Koskinen Addresses International Conference on Taxpayer Rights

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

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.

Taxation

Report of the Nominating Committee: 2016-2017 Nominees

In accordance with Sections 4.2, 6.1, and 6.3 of the Section of Taxation Bylaws, the following nominations have been submitted by the Nominating Committee for terms beginning at the conclusion of the 2016 Annual Meeting in August.

Taxation

Government Submissions Boxscore

Since August 31, 2015 the Section has coordinated the following government submissions, which are available to the public on the Section’s website.

Taxation

2016-2017 Nolan Fellowships

The Section is pleased to announce the recipients of the 2016 John S. Nolan Fellowships.

Taxation

Tax Assistance Public Service

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

February Issue of The Practical Tax Lawyer 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

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

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

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

Free Section Webinar: The Nuts & Bolts of the Taxation of Mergers and Acquisitions

Free for Section of Taxation Members! This webinar will cover the most relevant building blocks for understanding the taxation of mergers and acquisitions.

Taxation

Section CLE Products

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

Taxation

Featured Publications

Update your tax law library with these Tax Section bestsellers!

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 Midyear Meeting Sponsors

The Section of Taxation thanks the sponsors and exhibitors of the 2016 Midyear Meeting for their generous support.

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.