From the Editor

People in Tax Podcasts

Practice Point

Taxation

Combating Aggressive Tax Planning Through Disclosure: A Comparison of U.S. and EU Rules Applicable to Tax Advisors

We are amidst a major change in the world of taxation, focused in substantial part on deterring tax abuse in both the developed and developing world. Governments are now automatically exchanging financial account information. The IMF, OECD, UN, and WBG have taken aim at the disposition of assets through the use of offshore indirect transfers. Moreover, the publication of the OECD/G20 Base Erosion and Profit Shifting (BEPS) reports has sparked a number of reforms. The common goal of these initiatives is “compliance,” which creates the impression that everyone is paying their “fair share” of the tax burden.

At Court

Pro Bono Matters

Taxation

Taxpayer Advocate Service: Not Just for Low-Income Taxpayers

Many tax practitioners I have talked to over the years are aware of the Taxpayer Advocate Service (TAS), but are unfamiliar with how TAS operates and what kinds of cases it handles. Some have indicated that they view TAS as dealing primarily with issues for low-income taxpayers and not a resource for issues affecting corporate taxpayers or high-income individuals. This article seeks to dispel this common misconception and provide guidance on how TAS can help with all types of taxpayers and issues.

Taxation

A Retrospective Interview with 2014-2016 Christine A. Brunswick Public Service Fellow Patrick Thomas

In 2014, Patrick Thomas began a two-year commitment with the Neighborhood Christian Legal Clinic, in Indianapolis, IN, through the Christine A. Brunswick Public Service Fellowship. The experience inspired him to get involved with the Indianapolis clinic starting the summer after his first year of law school and led eventually to his broader involvement in the low-income taxpayer clinic (LITC) community.

Young Lawyers Corner

Taxation

An Introduction to Tax Careers for J.D.s

To many people, the tax field seems like a very narrow niche. The tax profession does require specialized expertise, but tax professionals know that there is actually great diversity in the career paths available to law school graduates. Yet for law students and junior lawyers interested in the tax field, it can be difficult to appreciate the range of possible tax careers and to distinguish between what different tax practitioners do.

Tax Bits

Section News & Announcements

Taxation

2019 Distinguished Service Award Recipient: Emily A. Parker

The Distinguished Service Award is the highest honor awarded by the Section of Taxation of the American Bar Association. It is reserved for individuals who have had a distinguished career in taxation and who have provided an aspirational standard for all tax lawyers to emulate. The 2019 recipient of this award is Emily A. Parker – a landmark tax litigator, passionate and reasoned leader, long-time community advocate, and dedicated and effective mentor.

Section Events & Promotions

Sponsorship Acknowledgements

About ABA Tax Times

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. Questions regarding ABA Tax Times can be sent to: taxweb@americanbar.org.

ABA Tax Times Community

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