This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is Friday's Teaching Taxation program on Reparations and Taxation:

To address the atrocities and enduring harms of slavery, legislators are considering proposals to provide reparations to Black Americans. For example, in 2023, a state-appointed task force in California issued a comprehensive report that explained why governments should provide such reparations and offered recommendations regarding how they should structure payments. According to the task force, reparations could address several specific harms, including the Black life expectancy gap, mass incarceration and excessive policing, discriminatory housing practices, lost business opportunities, and unjust property takings by eminent domain. Other federal, state, and local legislators are also actively considering reparations proposals. While legislators debate whether to adopt proposals to provide reparations, they must also consider several important related tax questions. What are the possible tax treatments of receipt of reparations under current law? Should governments introduce legislation to provide different tax treatment of the receipt of reparations, as compared to the tax treatment under current law? How should federal and state tax laws interact regarding the tax treatment of reparations? This panel will examine the topic of reparations and taxation by considering these and other questions.

• Sonya C. Watson (Office of the Attorney General of Nevada) (moderator)
• Young Ran (Christine) Kim (Cardozo; Google Scholar) (chair) 
• Bobby Dexter (Chapman) 
• Anthony Infanti (Pittsburgh; Google Scholar) 
• Natalia A. Ventsko (Law Office of Natalia A. Ventsko) 

Other Tax Profs with speaking roles include: 

• Amount Realized and Basis Under the Digital Asset Broker Proposed Regulations: Annette Nellen (San Jose; Google Scholar) 
• Collections & Bankruptcy Update: Keith Fogg (Harvard) 
• Developing and Mentoring the Next Generation of Tax Lawyers in the Post-Pandemic Era: Michelle Layser (San Diego; Google Scholar)
• The "Diversity Tax": Identifying and Reducing the Burdens on Underrepresented Individuals: Goldburn Maynard (Indiana-Kelley; Google Scholar) 
• Equitable Tolling and Tax Collections: Goldburn Maynard (Indiana-Kelley; Google Scholar) 
• FOIA: Everything You Want to Know and Aren’t Afraid to Ask: Tuan Samahon (Villanova) 
• Innocent Spouse Relief for Domestic Abuse Survivors: Christine Speidel (Villanova; Google Scholar)
• Lessons Learned From the Cross RefinedCoal Case: Heather Field (UC-San Francisco; Google Scholar) 
• Recent Cases Addressing Jurisdiction to Litigate Your Tax Dispute and Equitable Tolling: Christine Speidel (Villanova; Google Scholar) & Keith Fogg (Harvard) 
• The Spirit of ‘69: Roger Colinvaux (Catholic University) & Darryll Jones (Florida A&M)
• The Structure of Revolutions in Taxation and the Law: Paradigm Shifts Caused by Artificial Intelligence: Benjamin Alarie (Toronto; Google Scholar) & Jonathan Choi (USC; Google Scholar)
• Teaching Tax Policy: Law and Accounting Program Realities: Annette Nellen (San Jose; Google Scholar) (moderator) & Alice G. Abreu (Temple) 
• What is a Donor Advised Fund?: Roger Colinvaux (Catholic University)
• When Is Campus Speech Terrorism?:  Stephen Schwarz (UC-San Francisco) & Darryll Jones (Florida A&M)