Meeting Innovation and Change—For the Better!
In the regular "From the Chair” column, Tax Section Chair Scott Michel reflects on the 2024 May Tax Meeting, the upcoming 2025 Midyear Tax Meeting date change, the Las Vegas conference in December, a…
ABA Tax Times | Winter-Spring 2024
Volume 43, Issue 2
From the Chair
People in Tax
Interview with Anthony Infanti
In an ABA Tax Times interview, Professor Anthony Infanti shares his journey into tax academia, discusses his research interests in critical tax theory and comparative law, and his progression within…
Policy Points
U.S. Taxation of Australian Retirement Accounts—A Policy Perspective
This article discusses U.S. tax issues affecting U.S. persons with Australian retirement accounts, discrepancies encountered in the application of current tax laws, and initiatives required to addres…
Point & Counterpoint
Point: Does More Procedure Produce Better Guidance?
This essay considers whether interpreting the APA to require more procedural requirements to issue tax regulations improves their quality. It argues that neither more notice and comment nor greater s…
Counterpoint: Tax Exceptionalism from Notice-and-Comment Rulemaking Procedures Is Bad Policy and Bad Law
The essay explains how APA notice-and-comment procedures and judicial review to ensure Treasury and IRS compliance improve the tax regulatory process, especially as Congress relies on the tax system…
At Court
Agency Authority, Judicial Oversight, and the Fate of Chevron Deference
This article discusses the significant implications of two pending US Supreme Court cases: Loper Bright and Relentless. These cases challenge the longstanding judicial deference granted to administra…
Pro Bono Matters
Volunteers Provide Valuable Advice to 16 Taxpayers at Problem-Solving Day
This article recounts the pro bono clinic held in conjunction with the 2024 Midyear Tax Meeting in San Francisco, California in January. Sixteen taxpayers and nineteen Tax Section volunteers attended…
Recipient of the 2024 Janet Spragens Pro Bono Award: Gwen Moore
During the 2024 May Tax Meeting in Washington, DC, Section Chair Scott Michel presented the 2024 Janet Spragens Pro Bono Award to Guinevere M. (Gwen) Moore.
Young Lawyers Corner
Winners of the 23rd Annual Law Student Tax Challenge
Students presented oral arguments before a panel of distinguished tax lawyers and tax court judges attending the Tax Section's 2024 Midyear Tax Meeting in San Francisco, CA, and the winners were hono…
Tax Bits
I Wish I’d Used My Head Back Then
To the tune of I Wish I Were in Love Again by Richard Rodgers and Lorenz Hart. The perfect scheme / A tax-free dream / An audit notice and you want to scream / I wish I’d used my head back then.
Section News & Announcements
Report of the Nominating Committee: 2024-2025 Nominees
Under the Section Bylaws, the current Chair-Elect, Alice G. Abreu, Philadelphia, PA, becomes Chair of the Section at the close of the ABA Annual Meeting.
2024 Distinguished Service Award Recipient: Richard M. Lipton
During the 2024 May Tax Meeting in Washington, DC, Section Chair Scott Michel presented the 2024 Distinguished Service Award to Richard M. Lipton.
2024-2025 John S. Nolan Fellowships
The six 2024-2025 Nolan Fellows are Jonathan T. Amitrano, Garrett L. Brodeur, M. Blair Hlinka, Byung Hyuk (Billy) Min, Daniel Strickland, and Patrick Thomas.
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.
Accepting Applications for the 2024-2027 Loretta Collins Argrett Fellowship
The application period for the 2024–2027 Loretta Collins Argrett Fellowship is now open. Applications are due by Sunday, June 30 at 11:59 pm ET.
Application Alert: Virtual 2024 Fall Tax Meeting Diversity, Equity, and Inclusion Scholarships
Applications for the Diversity, Equity, and Inclusion Scholarship to the Virtual 2024 Fall Tax Meeting are due by 11:59 pm ET on Sunday, September 15.
LGBTQ+ Lawyers in Tax Forum Update
The LGBTQ+ Lawyers in Tax Forum community connects and empowers practitioners to be their best in their tax career, and seeks to establish the American Bar Association Section of Taxation as the lead…
Women in Tax Forum Update
The Women in Tax Forum's mission is to empower, support, and celebrate women to build powerful tax careers and lives that we love.