Vol. 37 No. 3 - May 2018

May Meeting Recap

From the Chair

May Meeting Recap

The Section enjoyed another successful meeting in Washington, D.C. Nearly 2,000 were in attendance at the Grand Hyatt to hear from the experts about recent tax legislation, including predictions for future guidance.

Understanding the burden of proof can make or break a state tax case. “The taxpayer failed to meet its burden of proof” is perhaps the most frequently written phrase in state tax opinions, particularly at the administrative level. Knowing the burden of proof and which party bears that burden for each element of a case is critical to effective trial preparation.

On April 17, 2018, the U.S. Supreme Court heard oral arguments in the Wayfair case. The case addresses the taxation of online sales—that is, the physical presence nexus test or the manner in which sales taxes are applied to online retail activity.

In 2015, Congress enacted the Taxpayer Bill of Rights (TBOR) in section 7803(a)(3) of the Internal Revenue Code to ensure that each and every taxpayer has fundamental rights in dealing with the Internal Revenue Service (IRS). The codification of these fundamental rights was an important accomplishment and reflects years of hard work and dedication by National Taxpayer Advocate Nina Olson.

Kathy Keneally, a partner at Jones Day in New York, New York, is the former Assistant Attorney General, U.S. Department of Justice, Tax Division and a former Vice Chair of the Section of Taxation. This interview is derived from the Tax Bridge to Practice series “A Conversation with…” presented at the 2018 Midyear Meeting in San Diego, California.

Since the enactment of the 2017 tax reform legislation and passage of a new section 59A, the base erosion and anti-avoidance tax (BEAT) provision, commentators have differed on whether the BEAT runs afoul of U.S. bilateral tax treaties, more specifically the non-discrimination articles of those treaties.

To the tune of “Raindrops Keep Falling on My Head,” by Burt Bacharach and Hal David, from the 1969 movie, “Butch Cassidy and the Sundance Kid.”

The 2018 recipient of this award—Susan P. Serota—is a trailblazer who has been a leader in her law firm, in the field of employee benefits, and in the organized bar. Readers also may view or read Susan’s acceptance remarks here.

The Section of Taxation is pleased to announce the 2018-2020 Christine A. Brunswick Public Service Fellowship class.

Government submissions are a key component of the Section's government relations activities. The full archive is available to the public on our website.

Access a free video presentation and materials from the ABA Section of Civil Rights and Social Justice, Section of Taxation, and Section of State and Local Government Law.

On March 7, 2018, the ABA Section of Section of Taxation hosted a free CLE webinar designed as a practical training for pro bono attorneys with minimal experience representing low-income taxpayers in collection cases.

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?

Take a look at the Section of Taxation's catalog of bestselling publications and newest releases.

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

The Winter and Spring 2018 issues of The Practical Tax Lawyer feature a number of articles on the 2017 Tax Act, the following of which are available for download without a subscription.

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.

Opportunities are available to enhance your visibility, grow your network, and expand your reach at ABA Section of Taxation meetings.

The Section of Taxation thanks the sponsors and exhibitors of the 2018 May Meeting.

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 37

August 2018

May 2018

March 2018

November 2017

ABA Tax Times Archives


ABA Tax Times, May 2018

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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