Vol. 42 No. 3 - Spring 2023

Taxation

Interview with Rob Kovacev

Deanne Morton

Rob is a partner in tax controversy and litigation with Miller & Chevalier and chair of the Tax Policy & Simplification Committee. Rob has over two decades of experience representing clients in Tax Court and in federal and district appellate courts.

Taxation

Student Athletes Need to Know the Potential Tax Implications of the Name, Image, Likeness Rules in College Football

Carlos J. Hornbrook

This article investigates the tax consequences of NIL proceeds to the student athletes, and the possible implosion of college football as we know it. Currently, state legislatures govern and make rules for the NIL programs for their specific state.

Taxation

The Tax Efficiency of Taxable Assets, Traditional 401(k)/IRAs, and Roth 401(k)/IRAs: The Traditional Is a Joint Venture Between the Employee/Retiree and the Government, with the Employee/Retiree’s Interest a “Roth” Within

William K.S. Wang

Discusses essence of the traditional retirement account and when the standalone Roth sometimes is and is not better than the traditional. Addresses when and why Roth conversion is beneficial. Notes how tax rate changes would affect the analysis.

Taxation

The State of the Tax Whistleblower Law

Usman Mohammad and Ashley Morales

The Tax Whistleblower Law is being reshaped by both Congress and the courts. This article discusses recent amendments to the law, pending legislation, and litigation over the parameters of the law.

Taxation

Incarcerated Taxpayers Need Pro Bono Assistance

Amy Spivey

This article provides the key takeaways from a recent panel, The Prisoner’s Tax Dilemma, from the 2023 May Meeting in Washington, D.C. The panelists discussed challenges in working with incarcerated taxpayers to resolve their tax controversies.

Taxation

Save the Date: 23rd Annual Law Student Tax Challenge (2023-2024)

An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Forum. The LSTC asks two-person teams of students to solve a complex business problem that might arise...

Taxation

Season 5 Update

New Season 5 episodes include interviews with Loretta Collins Argrett Fellows Alice Thomas (Part 3), and Jamal Aquil.

Taxation

You’re Gonna Need a Tax Attorney

Robert S. Steinberg

To the tune of You’ve Got to Be a Football Hero, written by Al Sherman, Buddy Fields and Al Lewis (1933) and sung by Perry Como and by the Crew Cuts.

Taxation

Newly Revised Diversity, Equity, and Inclusion Plan

The Tax Section is pleased to announce the newly revised Diversity, Equity, and Inclusion Plan. With the revised plan, the Section will continue and expand its work toward making our organization and the tax profession a more diverse, equitable...

Taxation

2023-2026 Loretta Collins Argrett Fellows

The American Bar Association Section of Taxation has announced its 2023-2026 class of Loretta Collins Argrett Fellows. The three-year fellowship seeks to create a more accessible and equitable pipeline into the Tax Section and the tax bar.

Taxation

2023-2024 John S. Nolan Fellowships

The American Bar Association Section of Taxation announced the recipients of the 2023-2024 John S. Nolan Fellowships this Spring. Nolan Fellows are young tax lawyers who are actively involved in the Section, have demonstrated leadership qualities...

Taxation

Diversity in the Profession Committee

Please join us in welcoming the incoming members of Diversity in the Profession Committee. We look forward to their contributions to the committee and the Section. The DIPC is responsible for the Section’s efforts to attract and retain diverse...

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

Tax Analysts Public Service Fellowship Applications Open

In response to a need for tax legal assistance for low-income taxpayers, to foster a greater interest in tax-related public service, and to provide seasoned attorneys the opportunity to move into the public interest sector...

Taxation

Call for Applications: Diversity, Equity, and Inclusion Scholarships to Virtual 2023 Fall Tax Meeting

The Tax Section is now accepting applications for the Diversity, Equity, and Inclusion Scholarships, designed to encourage members of diverse backgrounds or with a recognized commitment to diversity, equity, and inclusion to attend and participate...

Taxation

Affinity Groups Update

The Tax Section is pleased to provide safe and dedicated spaces to welcome all individuals through our Affinity Groups, LGBTQ+ Lawyers in Tax Forum and Women in Tax Forum.

Taxation

Get Social

Stay up-to-date on the latest tax news and Section updates and events. Follow us on Twitter, LinkedIn, or Facebook. Share our recent posts with your networks and tag us in your updates!

Taxation

2023 May Tax Meeting Materials Now Available

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 2023 Issue Available Now

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

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

Support Justice, Diversity, Equity, and Inclusion in the Tax Bar

Genevieve Borello

The JDEI endowment fund was created to expand the Section's diversity, equity, and inclusion (DE&I) efforts and to further diversify the tax bar. JDEI provides financial support primarily for the Loretta Collins Argrett Fellowship.

Taxation

Section CLE Products

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

Taxation

Sponsorship Opportunities

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

Taxation

2023 ABA-IPT Advanced Tax Seminars Sponsors

Thank You To Our 2023 ABA-IPT Advanced Tax Seminars Sponsors!

Taxation

23rd Annual U.S. and Europe Tax Practice Trends Conference Sponsors

Thank You To Our 23rd Annual U.S. and Europe Tax Practice Trends Conference Sponsors!

Taxation

2023 May Tax Meeting Sponsors

Thank You To Our 2023 May Tax Meeting Sponsors!

Taxation

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ABA Section of Taxation

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