Vol. 40 No. 3 - Spring 2021

Taxation

Interview with Dèlcia Capocasale

By Jeremiah Coder, Washington, DC

ABA Tax Times interviewer Jeremiah Coder recently spoke with Dèlcia Capocasale, a member of Cuatrecasas, New York and Barcelona (an international law firm), about her decision to choose a career in tax and her experiences as a foreign lawyer. ...

Taxation

The Maryland Digital Advertising Services Tax and the Expanding Map for Digital Taxes

By Jason R. Brown, Kean Miller LLP, New Orleans, LA

Maryland has become the first state in the nation to impose a tax on digital advertising services. It is certain not to be the last. While some states and the District of Columbia have abandoned, for now, attempts to impose similar taxes...

Taxation

Taxpayer Rights and Protection in the Era of Tax Law Internationalization

Aleksandra Tychmańska, University of Warsaw Doctoral Candidate

This article addresses the protection of taxpayer rights in the era of tax law internationalization. It looks first at tax law internationalization: its beginning, course, impact on domestic tax law, its progress, and its anticipated future. ...

Taxation

Micro-Captive Insurance at the Tax Court

By David Slenn, Shumaker, Loop & Kendrick, LLP, Tampa, FL

Caylor Land & Dev., Inc. v. Comm’r of Internal Revenue is the fourth Tax Court opinion involving a taxpayer’s attempt to deduct premiums paid to, and excluded from the gross income of, a “micro-captive” insurance company. ...

Taxation

Consider Establishing a New Low Income Taxpayer Clinic

By Tamara Borland, Director, LITC Program, Taxpayer Advocate Service, IRS

As Director of the LITC Program at the IRS, I would like to invite readers to consider whether you or an organization you are affiliated with might be interested in applying for a 2022 Low Income Taxpayer Clinic (LITC) grant. ...

Taxation

A Team Effort by Tax Helpers

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

Assisting taxpayers on a pro bono basis is often a team effort, not an individual one. The members of the taxpayer’s team may include low-income taxpayer clinicians, student volunteers, and private practitioners. ...

Taxation

Recipient of the 2021 Janet Spragens Pro Bono Award: Susan Morgenstern

On May 10, 2021, at the ABA Tax Section’s May Tax Meeting, the Section awarded the 2021 Janet Spragens Pro Bono Award to Susan Morgenstern. This award, established in 2002, recognizes individuals or law firms for their outstanding...

Taxation

Bob Probasco, Krista Wood, and Annie Counts

Podcast episodes S03E05 through S03E07. James Creech interviews Bob Probasco, Krista Wood, and Annie Counts.

Taxation

Expatriation

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

To the tune of 1940 song “Imagination,” by Jimmy Van Heusen and Johnny Burke, as performed by Frank Sinatra and Ella Fitgerald. ...

Taxation

The Tax Lawyer Transitions Editorial Leadership

Longtime member of The Tax Lawyer editorial team William H. Lyons ends his service as Associate Editor-in-Chief with the journal’s summer 2021 issue. Lyons has been an editor for the journal since 2007. ...

Taxation

Ciraolo Nominated as Vice Chair of Membership, Diversity, and Inclusion

By Eric Solomon, Steptoe & Johnson LLP, Washington, DC

Caroline D. Ciraolo has been nominated as the initial Vice Chair of Membership, Diversity, and Inclusion. Her term will begin at the conclusion of the ABA Annual Meeting in August, along with the terms of other Section officers...

Taxation

2021 Distinguished Service Award Recipient: Peter J. Panuthos

By Former Chief Judge John O. Colvin, U.S. Tax Court, Washington, DC, and Chief Special Trial Judge Lewis R. Carluzzo, U.S. Tax Court, Washington, DC

The Distinguished Service Award is the highest honor awarded by the Section of Taxation of the American Bar Association. The award is given to individuals who have had a distinguished career in taxation and who have provided an aspirational...

Taxation

2021–2023 Christine A. Brunswick Public Service Fellow

The ABA Section of Taxation is pleased to announce the 2021-2023 Christine A. Brunswick Public Service Fellowship recipient.

Taxation

2021–2022 John S. Nolan Fellowships

Named for the late Jack Nolan, a dedicated and respected ABA Section of Taxation member, the Nolan Fellow distinction is awarded to young lawyers who are actively involved in the Section and have shown leadership qualities.

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

Virtual 2021 May Tax Meeting Materials Coming Soon

Did you know that ABA Section of Taxation members have access to thousands of pages of cutting-edge committee program materials presented at Section meetings?

Taxation

The Tax Lawyer—Spring 2021 Issue Now Available

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

Taxation

The Practical Tax Lawyer—May 2021 Issue Now Available

Produced in cooperation with the ABA Section of Taxation and published by ALI-CLE, The Practical Tax Lawyer offers concise, practice-oriented articles to assist lawyers with all aspects of tax law.

Taxation

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.

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

Sponsorship Opportunities

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

Taxation

ABA/IPT, Europe, and May Tax Meeting Sponsors

Thank You To Our ABA/IPT Advanced Tax Virtual Seminars, Virtual 21st Annual U.S. & Europe Tax Practice Trends Conference, and Virtual 2021 May Tax Meeting Sponsors!

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.