Vol. 38 No. 2 - Winter 2019

Taxation

Interview with Jeremiah Coder

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

The Tax Times interviewed Jeremiah Coder, a contributing author to The National Law Review and past contributing editor of Tax Analysts.

Taxation

Get Ready for Form 8867 and Related Due Diligence

By Aaron Borden, Meadows Collier, Dallas, TX

The “Paid Preparer’s Due Diligence Checklist” (otherwise known as Form 8867) and the related due diligence regulation have historically been associated with the Earned Income Tax Credit and only occasionally required. Each will have a much more prominent role in most return preparers’ practices beginning in the 2019 filing season. In fact, as a result of several recent legislative changes, return preparers will likely find that the regulation’s due diligence is required for almost every Form 1040 return impacted by dependents.

Taxation

Navigating IRS Collections and Presenting Special Circumstances

By Erin H. Stearns, Associate Professor of the Practice of Taxation and Director of the Low-Income Taxpayer Clinic, University of Denver, Denver, CO, and Tameka E. Lester, Clinical Assistant Professor and Associate Director of the Philip C. Cook Low-Income Taxpayer Clinic, Georgia State University College of Law, Atlanta, GA

Receiving a notice from the IRS can be frightening. Tax liabilities arise from any number of issues. For many taxpayers, the IRS will assess the tax and begin collection efforts. Although there will always be some taxpayers who will go to great lengths to avoid paying taxes, many simply cannot pay because their assets or income are insufficient, they have high medical bills or unexpected expenses, or they have experienced increased child care costs, loss of a job, or a failed business venture.

Taxation

A Primer on Deducting Losses from Real Estate Activities for “the Rest of Us”

By Elizabeth Yablonicky and Guinevere Moore, Johnson Moore, Chicago, IL

Your client has been reading the news about deducting real estate losses and comes to you wanting to know: why didn’t you tell me about all the deductions I could have been taking for my rental real estate losses? And can I pay a lower tax rate on my gains? You explain to your client that it is much harder to deduct real estate losses than the current news makes it seem. But your client, who owns several businesses, only one of which is real estate, wants to know—how do I start taking advantage of this deduction?

Taxation

Pro Bono Matters at the Section’s January 2019 Meeting in New Orleans: Because Living’s Not Easy in the Big Easy

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

In January, the ABA Section of Taxation held its 2019 Midyear Tax Meeting in New Orleans, LA. Francine Lipman offers a brief history on the evolution of La Nouvelle-Orleans and its effect on the state of Louisiana's tax system.

Taxation

Recipient of the 2019 Janet Spragens Pro Bono Award: Nina E. Olson

By C. Wells Hall, III, Nelson Mullins, Charlotte, NC

At the Midyear Tax Meeting of the Section of Taxation of the American Bar Association, held in New Orleans on January 18-19, 2019, the Section recognized Nina E. Olson as the winner of the 2019 Janet Spragens Pro Bono Award.

Taxation

A Retrospective Interview with 2011-2013 Christine A. Brunswick Public Service Fellow Anna Tavis

In 2011, Public Service Fellow Anna Tavis began a two-year commitment with South Brooklyn Legal Services in Brooklyn, NY. Through the Fellowship, Anna provided tax assistance to Brooklyn's struggling families who were experiencing the effects of an economic recession. Today, Anna continues her mission to serve the under-served communities in New York.

Taxation

The Tax Lawyer Streamlines Publication

By Professor T. Keith Fogg, Director of the Federal Tax Clinic, Harvard Law School, Jamaica Plain, MA

Starting this year, The Tax Lawyer will include state and local tax (SALT) articles along with non-SALT articles in every issue.

Taxation

18th Annual Law Student Tax Challenge Winners

The Section is pleased to announce the winners of the 18th 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

My God, It's Tomorrow

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

To the tune of “Tomorrow” from the Broadway musical Annie, with music by Charles Strouse and original lyrics by Martin Charmin.

Taxation

Report of the Nominating Committee: 2019-2020 Nominees

In accordance with Sections 4.2, 6.1, and 6.3 of the Section of Taxation Bylaws, nominations have been submitted by the Nominating Committee for terms beginning at the conclusion of the 2019 Annual Meeting in August.

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.

Tell the Tax Section What’s Missing in Your Tax Law Library

Help the Section of Taxation fill the gap by letting us know what topics to publish next.

TaxIQ: 2019 Midyear Tax 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?

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.

The Practical Tax Lawyer – March 2019 Issue Coming Soon

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.

The Tax Lawyer – Fall 2018 Issue Is Available

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

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.

Section Meeting & CLE Calendar

ABA Tax Section meetings are a great way to get connected, get educated, and get the most from your membership!

2019 IRS Nationwide Tax Forums

Designed for tax professionals, the forums offer three full days of seminars with the latest word from IRS leadership and experts in the fields of tax law, compliance, and ethics.

4th International Conference on Taxpayer Rights

The National Taxpayer Advocate of the U.S. Internal Revenue Service is convening the fourth International Conference on Taxpayer Rights, hosted by the University of Minnesota Law School, in Minneapolis, Minnesota.

ABA Section of Taxation CLE Products

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

Sponsorship Opportunities

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

2019 Midyear Tax Meeting Sponsors

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

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.