Vol. 68, No. 3 - Spring 2015

75th Anniversary Compendium—Role of the Tax Section in Representing Underserved Taxpayers

ABA Section of Taxation

The tax law and the Tax Section have both come a long way over the last 75 years. As reflected by the compendium of essays that has appeared in each of the preceding issues of this volume of The Tax Lawyer...

For Good (Foreword)

Alice G. Abreu

The tax law and the Tax Section have both come a long way over the last 75 years. As reflected by the compendium of essays that has appeared in each of the preceding issues of this volume of The Tax Lawyer...

The Tax Section’s Role in Assisting Those Affected by Disasters and Other Tragedies

Michael Hirschfeld

On September 11, 2001, the world stood in shock as the World Trade Center was struck and then collapsed due to terrorist attacks. In an instant, many lives were lost and a far greater number of lives were disrupted. ...

The United States Tax Court and Calendar Call Programs

Hon. Peter J. Panuthos

Thank you for providing me an opportunity to help commemorate the 75th anniversary of the Tax Section. I have been asked to discuss the role of the “calendar call programs” that provide assistance to taxpayers...

The Gifts that Keep on Giving: The Military VITA Program and the U.S. Tax Court Calendar Call Program

Caroline D. Ciraolo

With almost 150 million individual income tax returns filed each year, there is a substantial need for pro bono representation with respect to tax return preparation and tax controversy matters. ...

Academic Clinics: Benefitting Students, Taxpayers, and the Tax System

Leslie Book

It is an honor to write a brief article discussing academic tax clinics in the context of this spring issue of The Tax Lawyer, which looks at the Tax Section’s role in public service. ...

Tax and Social Justice: Perspectives of a Brunswick Public Service Fellow

Anna C. Tavis

Participants streamed into the small storefront space, removing their coats and inching closer to the hissing radiators, stunned by the bitter January cold. ...

Taxation

Penalizing Tax Petitions: Why the Erroneous Refund Penalty in Section 6676 Violates Taxpayers’ First Amendment Rights

Derek Ho & Christopher A. Klimmek

In 2007, Congress enacted the so-called “erroneous refund penalty,” which imposes a 20% penalty on any taxpayer who submits a claim for tax refund that the Service deems “inaccurate,”...

Taxation

The Tax Treatment of Indices in the Modern Financial Marketplace

Jeffrey D. Hochberg & Alexander P. Apostolopoulos

This Article addresses the many tax issues that arise with respect to indices that are used in financial transactions, with a particular emphasis on the tax treatment of derivatives with respect to an index. ...