Vol. 40 No. 4 - Summer 2021

Taxation

Walking the JEDI Path

By Julie Divola, Pillsury Winthrop Shaw Pittman, San Francisco, CA

It is a privilege and an honor to serve as the next Chair of the Tax Section. For the coming year, I hope that Section leadership can build upon the success of its predecessors while recognizing how important it will be for our organization to...

Taxation

A Primer on Charitable Trusts (Part I)

By Thomas W. Bassett, VP, Tax Manager – East Region, Commerce Trust Company, St. Louis, MO

Clients generally have a mix of goals for their wealth—for their lives, for their heirs, and for charity. Certain vehicles have the ability to help clients achieve combinations of these goals, depending on the client’s specific facts. ...

Taxation

The IRS Action on Decision in TriNet: An Updated View on the Test for the Statutory Employer

By Kati Sanford Goodner, Lewis Thomason, P.C., Knoxville, TN, and Ursula Ramsey, University of North Carolina Wilmington

In the United States today, there are 487 professional employer organizations (PEOs) that provide human resources, payroll, and employment tax services to approximately 173,000 small and mid-sized businesses employing nearly four million...

Taxation

Was the 1895 Pollock Case Decided Consistently with Existing Tax Principles?

Charles Edward Andrew Lincoln IV, Ph.D. Candidate, University of Groningen

The foundation of the modern tax system in the United States is based on the 16th Amendment passed in 1909. The amendment was Congress’s response to the 1895 Supreme Court decision in Pollock, which held that an income tax levied on...

Taxation

Pyramiding Employment Taxes and Government Remedies

By T. Keith Fogg, Clinical Professor of Law, Harvard Law School

As employees, we often speak in terms of paying taxes to the IRS. In reality, however, employees actually pay those taxes to their employers who, in turn, pay the taxes over to the IRS. The system of tax collection in the United States relies...

Taxation

Rinse, Wash, and Repeat: The Cyclic Nature of Attorney (Pro Bono) Work

By Gina Ahn, Community Economic Development Services, Low Income Taxpayer Clinic, Los Angeles, CA

Have you ever wondered about the cyclic nature of our work as attorneys? I once asked a friend who defends corporations in employment law, “Why do you have repeat clients? Don’t they learn from the first time an employee sues them?” His response...

Taxation

Spotlight on Brandon King

This issue’s Young Lawyers Corner spotlights Tax Section member Brandon King, an “On the Rise – Top 40 Young Lawyers” Award recipient. ...

Taxation

Save the Date: 21st Annual Law Student Tax Challenge (2021-2022)

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

In Memory of Jonathan B. Forman

By Roberta Mann, University of Oregon School of Law and Donald Bogan, University of Oklahoma College of Law

It is with great sorrow that the ABA Tax Times notes the August 16, 2021 death of Professor Jonathan Barry Forman. Jon began his teaching career at the University of Oklahoma (OU) in 1985. He taught numerous tax law classes at OU, as well as...

Taxation

The Incompetent Authority: Questions and Answers

By Andy Howlett, Miller & Chevalier, Washington, DC and Guinevere Moore, Moore Tax Law Group, LLC, Chicago, IL

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

Under the Bus

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

To the tune of Moonglow by Eddie De Lange, Will Hudson and Irving Mills as first recorded by Joe Venuti and His Orchestra (1933) and later by Ethel Waters (1934), Benny Goodman Quartet (1965) and Tony Bennett & k. d. Lang (2010).

Taxation

Tax Section Publishes Litigating a Case in Tax Court

This summer, the ABA Tax Section published Litigating a Case in Tax Court, a new book designed to cover every aspect of a United States Tax Court case. Derived from a chapter in the popular Effectively Representing Your Client Before the IRS...

Taxation

Careers in Tax Law Call for Contributors

The editors of the upcoming edition of Careers in Tax Law seek contributors to round out this updated guide for those considering or beginning a career in tax law. Twelve years after the successful first edition, the Tax Section will publish...

Taxation

2021 Philadelphia Tax Conference to Be Held November 8–9

This year’s Philadelphia Tax Conference will be held on November 8–9 at the Union League of Philadelphia, a fully vaccinated property conveniently located in the heart of Center City. The meeting is currently planned to be in person only. ...

Taxation

Tax Section Offers Ginsburg Tribute Video

The ABA Tax Section is pleased to offer the recording of “A Tribute to Justice Ruth Bader Ginsburg and Professor Marty Ginsburg,” first presented at the Virtual 2020 Fall Tax Meeting, for educational purposes. The 21-minute video recounts...

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

Stay LinkedIn to the Tax Section

Calling all LinkedIn friends! We’ve created a new public Section company page that will allow for our posts and messaging to reach beyond our friend list and help others learn more about what the Section does and what membership offers. ...

Taxation

Virtual 2021 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—Summer 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—September 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 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

Latin America Conference Sponsors

Thank You To Our Virtual 13th Annual U.S. and Latin America Tax Practice Trends Conference 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.