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Vol. 39 No. 4 - Summer 2020


From the Chair-Elect


Leading in Changed Times

As is tradition, I am writing my first column as the incoming Chair of the Tax Section, moving from the Chair-Elect position this month. It is with a bit of envy that I reviewed the incoming statements of the last three Chairs of the Tax Section. They each had goals that they wanted to accomplish, and the Section had to deal with the 2017 Tax Act and the rather dramatic upheaval in the tax law as we knew it. ...

People in Tax

Practice Points


Employment Classification in an App-Based Nation

The hundred-year-old term ‘gig’ has had a recent resurgence describing a quasi-new economy. The so-called “gig economy” is the aggregate of markets in which workers providing services work on a job-to-job basis: they are not considered an employee of the company that owns the app but are instead classified as independent contractors. ...


May Tax Evasion Be Charged as a Money Laundering Offense? The Times Are A-Changing

Tax evasion has never been a predicate offense for a money laundering charge in the United States. The government, however, has employed mail and wire fraud offenses to charge money laundering arising out of a tax crime. This article reviews the basics of U.S. money laundering laws, the use of mail and wire fraud crimes to transform tax offenses into money laundering, and recent developments worthy of discussion. ...

Pro Bono Matters


Tax Pro Bono Is Easier Than You Think: Virtual Settlement Days and Tax Court Trial Sessions

ABA Model Rule 6.1 recommends that every lawyer provide at least 50 hours of pro bono legal services per year, an aspirational goal enthusiastically supported by most state bars. When I started practice in Dallas in 2001, however, there seemed few good opportunities to do that within tax law. I volunteered at local bar programs to do intake and took some cases, but it wasn’t tax-related. ...

In Remembrance


In Memory of Edward D. Kleinbard

Edward D. Kleinbard, one of America’s greatest lawyers in tax or any other field, died on June 28, 2020. He was 68 years old, and the cause of death was cancer. Ed’s importance to the profession, and the many roles he served with great distinction during his career—first in private practice, then in government, and finally as a law professor—merit our honoring his name here. ...

The Incompetent Authority: Questions and Answers

People in Tax Podcast

Young Lawyers Corner

Tax Bits

Tax Section Meeting Calendar

Get connected, get educated, and get the most from your membership! Join us for high-level CLE programming and the latest news and updates from Capitol Hill, the IRS, and Treasury.

Section News & Announcements


Identifying Future Leaders: A Message from the Chair of the Nominating Committee

There are many tasks which need to occur to keep the Tax Section operating effectively. One of the most important tasks is leadership succession planning by the Section’s Nominating Committee. The purpose of this message is to describe the work of the Nominating Committee and solicit your nominations for leadership positions starting in August 2021 for consideration by the Nominating Committee. ...

Tax Section CLE Calendar

Network with tax lawyers, meet leading experts from private practice and government, and discuss the latest tax regulations, legislation, and planning strategies.

Section Events & Promotions

JCEB Employee Benefits Passport

An annual subscription service that will be your passport to access, for one low price, all of the JCEB's webinars and on-demand CLE, and to attend any or all of the JCEB's renowned in-person National Institutes with a 25% discount.

Sponsorship Acknowledgements

About ABA Tax Times

ABA Tax Times (ISSN 2381-5868) (formerly 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: [email protected].

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