Vol. 39 No. 4 - Summer 2020

Taxation

Leading in Changed Times

By Joan C. Arnold, Troutman Pepper, Philadelphia, PA

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. ...

Taxation

Interview with Ellen P. Aprill

By Jeremiah Coder, Washington, DC

ABA Tax Times interviewer Jeremiah Coder recently spoke with Ellen P. Aprill, John E. Anderson Chair in Tax Law, Loyola Law School, about her diverse career in government, private practice and as a professor. ...

Taxation

Employment Classification in an App-Based Nation

By Jennifer D. Thayer, Amye M. Melton, and David R. Grimmett, Austin Peay State University, Clarksville, TN

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. ...

Taxation

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

By Ian M. Comisky, Chair of International Compliance, Fox Rothschild LLP, Philadelphia, PA

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. ...

Taxation

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

By Robert Probasco, Director, Tax Dispute Resolution Clinic, Texas A&M University School of Law, and Co-Chair, Pro Bono Committee, Tax Section of the State Bar of Texas

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. ...

Taxation

In Memory of Edward D. Kleinbard

By Joseph Bankman, Ralph M. Parsons Professor of Law and Business, Stanford University, and Daniel Shaviro, Wayne Perry Professor of Taxation, New York University

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. ...

Taxation

The Incompetent Authority: Questions and Answers

By Andy Howlett, Miller & Chevalier, Washington, DC; Guinevere Moore, Moore Tax Law Group, LLC, Chicago, IL; and Andrew Strelka, Latham & Watkins LLP, Washington, DC

The Incompetent Authority: Questions and Answers, provides some useful responses to your questions about the mysteries of the tax profession, including tax career, business of tax, tax ethics, and other burning tax questions. ...

Taxation

Omeed Firouzi, Tim Todd, Marsha Dungog, Anshu Khanna, Sam Brunson, Jane Zhao, Bernie Becker, and Pedro Corona

S02E23 through S02E29. James Creech interviews Omeed Firouzi, Tim Todd, Marsha Dungog, Anshu Khanna, Sam Brunson, Jane Zhao, Bernie Becker, and Pedro Corona.

Taxation

Save the Date: 20th Annual Law Student Tax Challenge (2019-2020)

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice. ...

Taxation

Tax Misbehavin’

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

To the tune of Ain’t Misbehavin’ by Thomas “Fats” Waller and Andy Razaf (Fats Waller singing and playing, from Stormy Weather film, 1943); Fats Waller (piano only, 1929); Ruth Etting (from 1929 Connie’s Hot Chocolates musical); Louis Armstrong (1929); Sarah Vaughan; Billie Holiday; and many more…

Taxation

2020 Fall Tax Meeting Rescheduled as a Virtual Meeting

The Tax Section has rescheduled its Fall Tax Meeting for September 29 – October 2 and reconfigured it as a virtual-only event. The Virtual 2020 Fall Tax Meeting, jointly sponsored with the ABA Real Property, Trust, and Estate (RPTE) Law Section’s Trust and Estate Division, will replace the meeting previously planned to be held several days earlier in New York City. ...

Taxation

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

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

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. ...

Taxation

Ginsburg Tribute Rescheduled for Virtual 2020 Fall Tax Meeting

The Virtual 2020 Fall Tax Meeting’s opening plenary session will feature a tribute to former Tax Section member Martin Ginsburg and his wife U.S. Supreme Court Justice Ruth Bader Ginsburg. The tribute was inspired by the 2018 movie On the Basis of Sex, which depicts the Ginsburgs’ successful representation of the petitioner in a tax case involving an unmarried man’s expenses to care for his dependent mother. ...

Taxation

Careers in Tax Webinar

The ABA Tax Section hosted a free virtual program for summer associates, law clerks, law students, and young lawyers considering a career in tax law on Friday, July 24, 2020. A diverse group of members of the Tax Section and leaders in various practice areas of tax law discussed their career trajectories, provided advice, and shared their perspectives on the many paths to practice federal tax law. ...

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

Accepting Applications for the 2021-2023 Christine A. Brunswick Public Service Fellowship

The American Bar Association Section of Taxation is pleased to announce that it is now accepting applications for its Christine A. Brunswick Public Service Fellowship program class of 2021-2023. ...

Taxation

Available Now: 33rd Edition of Sales & Use Tax Deskbook

Designed for in-house tax professionals, attorneys, and accountants, this multistate resource compiles information about sales and use taxes from every state that imposes them. The volume includes a CD with searchable PDFs. It is available to order in the webstore and is available at a discount for Tax Section members. ...

Taxation

Virtual 2020 May Meeting Materials Now Online at TaxIQ

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—Summer 2020 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

The Practical Tax Lawyer—Summer 2020 Issue Available Soon

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

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Taxation

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Taxation

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Taxation

Virtual 2020 Europe and May Meetings Sponsors

Thank You To Our 2020 Virtual Conference Sponsors!

Taxation

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