Vol. 37 No. 3 - Spring 2018

Taxation

Interview with Dana Trier

By Thomas D. Greenaway, KPMG LLP, Boston, MA

Dana Trier, long-time active ABA Tax Section member and former Corporate Tax Committee chair, most recently served as Deputy Assistant Secretary for Tax Policy in the U.S. Treasury Department. In this interview, he explains how he came into tax, how he helped develop the tax practices at several firms, his role in tax reform, and other topics.

Taxation

Burden of Proof in State Tax Cases: What Happens When the Legislature Changes It?

By Christi Mondrik, Mondrik & Associates, Austin, TX

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.

Taxation

Wayfair, Quill & The Physical Presence Test: Bright-Line Standard Or Diminished Relevance Paradox

By Jeffrey Krasney, Attorney at Law, Pennsylvania and Washington, DC

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.

Taxation

The Taxpayer Bill of Rights: A Primer and Thoughts on Things to Come

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

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.

Taxation

A Conversation with Kathy Keneally

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.

Taxation

The BEAT and Bilateral Tax Treaties: Where Might the Tension Lead?

By Troy Ware, Associate, KPMG LLP M&A Tax, New York, NY

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.

Taxation

Kicking the Can Down the Road

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

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.”

Taxation

2018 Distinguished Service Award Recipient: Susan P. Serota

By Richard M. Lipton, Baker McKenzie, Chicago, IL, and Armando Gomez, Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC

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.

Taxation

2018–2020 Christine A. Brunswick Public Service Fellows

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

Taxation

Government Submissions Boxscore

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

Taxation

Free Webinar Recording – New Federal Tax Cuts and Jobs Act: Increasing U.S. Income and Wealth Inequality

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.

Taxation

Free Webinar Recording – Nuts & Bolts Collections Workshop: A Guide to Assisting Pro Bono Clients with Collection Matters

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.

Taxation

TaxIQ: 2018 May Meeting Materials Available

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

Update Your Tax Law Library

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

Taxation

The Practical Tax Lawyer – 2017 Tax Act Articles Available

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.

Taxation

The Tax Lawyer – Spring 2018 Issue Coming Soon

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

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 CLE Products

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

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

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

Taxation

2018 May Meeting Sponsors

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

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.