Paul L. Caron
Dean
Pepperdine Caruso
School of Law
ABA Tax Section
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ABA Tax Section Seeks to Hire Pro Bono Lawyer
The ABA Section of Taxation is looking for a Pro Bono lawyer to join its staff in Washington, D.C.: This position will work with the Section’s Pro Bono Committee to coordinate efforts to provide service to the pro bono tax assistance community and individual taxpayers. As such, he/she will assist in providing technical tax assistance,…
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ABA Tax Section Submits Comments on Proposed Regs on Tax Strategy Patents
The ABA Tax Section has submitted comments to the IRS on the Proposed §§ 6011 and 6111 Regs on Tax Strategy Patents: These Comments provide background information relating to the Proposed Regulations, and make the following observations and recommendations: Tax patent information is necessary in order that the IRS and Treasury Department may assess the…
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The Role of Tax Blogs in Tax Administration
Interesting article in this week’s Tax Notes, Tax Press Plays Crucial Role in IRS Communications Strategy, Korb Says, by Kristen A. Parillo, 118 Tax Notes 478 (1/28/08): The tax press has played an increasingly important role in the IRS’s communications strategy as the number and form of media outlets have proliferated over the last 25…
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Winners of 7th Annual ABA Law Student Tax Challenge
Congratulations to the winners of the 7th Annual ABA Law Student Tax Challenge, determined through oral and written arguments in semi-final and final competition rounds at the ABA Tax Section Midyear Meeting last week in Lake Las Vegas, NV: J.D. Division: 1st Place: Western New England: John LeVangie & Ryan Wyzik, coached by Frederick Royal…
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ABA Offers Webcast Interview Today with Lee Sheppard on Current Tax Topics
The ABA is offering a live video webcast interview with Lee Sheppard (Contributing Editor, Tax Analysts) today from 3:00 – 4:40 p.m. EST on Current Tax Topics: Meet Lee Sheppard, a Tax Analysts contributing editor for 20+ years, in this live webcast interview. Hear her distinctive voice on top tax developments, and see her express…
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Final Rounds Today in ABA Law Student Tax Challenge
The semi-final and final rounds of the 7th Annual Law Student Tax Challenge take place today at Section of Taxation Midyear Meeting in Lake Las Vegas, NV: 9:00 a.m. – 12:00 p.m.: J.D. Division Semifinal Rounds (Teams 2, 3, 9, 21, 22, 25) 1:15 p.m. – 4:00 p.m.: LL.M. Division Final Rounds (Teams 5, 10,…
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Tax in the 21st Century: What’s Blogging Got to Do with It?
I am a panelist on Tax in the 21st Century: What’s Blogging Got to Do with It? today at the ABA Tax Section’s Midyear Meeting at 1:30 – 3:00 p.m. in Loews Rabat B. My co-panelists are IRS Chief Counsel Donald Korb and Tax Profs Linda Beale (Wayne State), Neil Buchanan (George Washington), and Mike…
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Off to Vegas…
I am traveling to the ABA Tax Section’s Midyear Meeting in Lake Las Vegas, Nevada, where I will be speaking on the Teaching Taxation panel on Tax in the 21st Century: What’s Blogging Got to Do with It? with IRS Chief Counsel Donald Korb and Tax Profs Linda Beale (Wayne State), Neil Buchanan (George Washington),…
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ABA Offers Teleconference and Webcast Today on Specialized Divorce Tax Issues
The ABA Section of Family Law offers a teleconference and webcast today on Specialized Divorce Tax Issues from 1:00 – 2:30 p.m. EST: This session will increase your divorce tax knowledge by covering current divorce related tax topics and specialized divorce related tax issues. Topics will include: Review of current cases and legislation impacting divorce…
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Semi-Finalists Notified Today in ABA Law Student Tax Challenge
The semi-finalists will be notified today in the 7th Annual Law Student Tax Challenge. They will participate in oral rounds at the Section of Taxation Midyear Meeting in Lake Las Vegas, NV on January 18, 2008. For more details, see here. Update: For a list of the J.D. semi-finalists and LL.M. finalists (by team number),…
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ABA Tax Section Offers Teleconference and Webcast Today on Coping with the New Return Preparer Standards
The ABA Tax Section offers a teleconference and webcast today on Coping with the New Return Preparer Standards from 1:00 – 2:30 p.m. EST: Under new § 6694, a tax advisor or return preparer may face a penalty if an undisclosed position that he or she advised or placed on the return is not "more…
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Nominations Close Today for 2008 Janet Spragens Pro Bono Award
Nominations close today for the ABA Tax Section’s 2008 Janet Spragens Pro Bono Award to be presented at the January 2008 Midyear Meeting in Lake Las Vegas, NV. The award recognizes one or more individuals or law firms that have provided meritorious pro bono service in the representation of low-income taxpayers. Please send nominations to…
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Student Comments and Notes in ABA Tax Lawyer
There are four student comments and notes in the latest issue of the ABA Tax Lawyer: Comment, Robert King, Only in America: Tax Patents and the New Sale of Indulgences, 60 Tax Law. 761 (2007) Comment, Stephen C. Lessard, Giving Life to LIFO: Adoption of the LIFO Method of Inventory Valuation by the Income Tax…
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Blankenship on Controlling and Minimizing the Taxation of Disability Benefits
Vorris J. Blankenship (Attorney, Placerville, CA) has published Controlling and Minimizing the Taxation of Disability Benefits, 60 Tax Law. 725 (2007). Here is part of the Summary: Some disability benefits are entirely tax exempt. Other disability benefits are wholly or partially includable in gross income depending on the source of their funding. (Editor’s note: Mr.…
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Schnabel on Retroactive Tax Planning
David H. Schnabel (Debevoise & Plimpton, New York) has published Revisionist History: Retroactive Federal Tax Planning, 60 Tax Law. 685 (2007). Here is the Conclusion: The fact that there is any room at all in our tax system for retroactive tax planning is somewhat of a gift, and suggesting that the law be liberalized is…
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Farber on The Tax Treatment of Non-Debt Open Transactions
Michael S. Farber (Davis Polk & Wardwell, New York) has published Equity, Debt, NOT –- The Tax Treatment of Non-Debt Open Transactions, 60 Tax Law. 635 (2007). Here is part of the Introduction: Part I of this Article describes various instruments being issued in the capital markets today, including prepaid forwards, reverse and mandatory exchangeables,…
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Blanchard on Cross-Border Tax Problems of Investment Funds
Kimberly S. Blanchard (Weil, Gotshal & Manges, New York) has published Cross-Border Tax Problems of Investment Funds, 60 Tax Law. 583 (2007). Here is part of the Introduction: This Article argues that in order to make private investment work across borders, countries should adopt two sets of rules. First, countries should distinguish between three types…
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Olson Publishes 2006 Erwin N. Griswold Lecture
Pamela F. Olson (Skadden, Washington, D.C.) has published her 2006 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Now That You’ve Caught the Bus, What Are You Going to Do with It? Observations From the Frontlines, the Sidelines, and Between the Lines, so to Speak, 60 Tax Law. 567 (2007). Here is…
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Written Submissions Due Today in ABA Law Student Tax Challenge
Written submissions are due today in the 7th Annual Law Student Tax Challenge. Semi-Finalists will be notified on December 21, 2007, and will participate in oral rounds at the Section of Taxation Midyear Meeting in Lake Las Vegas, NV on January 18, 2008. For more details, see here.
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ABA Tax Section Offers Teleconference & Webcast Today on Installment Sales
The ABA Tax Section offers a teleconference and webcast today on Installment Sales: Myths, Legends, Pitfalls, and Difficult Issues from 1:00 – 2:30 p.m. EST: This panel will address the complex issues practitioners encounter in the design, implementation and reporting of installment sales to grantor trusts. The program will not be a review of the…
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ABA Tax Section Solicits Nominations for 2008 Janet Spragens Pro Bono Award
The ABA Tax Section is soliciting nominations for the 2008 Janet Spragens Pro Bono Award to be presented at the January 2008 Midyear Meeting in Lake Las Vegas, NV. The award recognizes one or more individuals or law firms that have provided meritorious pro bono service in the representation of low-income taxpayers. Please send nominations…
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Nolan Fellow Nominations Due October 31
The ABA Tax Section is soliciting nominations for 2008-09 Nolan Fellows. If you know of young tax lawyers who have recently participated in Section activities or committee projects, and have demonstrated leadership in their Section work, please complete a nomination form, along with a letter and resume of the individual(s), before October 31, 2007. Nominations…
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Ventry on Whistleblowers and Qui Tam for Tax
Dennis J. Ventry, Jr. (American) has posted Whistleblowers and Qui Tam for Tax, 61 Tax Law. ___ (2008). Here is the abstract: This Article examines the underexplored IRS whistleblower program, which Congress revamped in December 2006 by, among other things, significantly expanding the size of rewards paid to informants. Increased monetary incentives for exposing tax…
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ABA Tax Section Submits Comments to IRS & Treasury
The ABA Tax Section has submitted comments to the IRS and Treasury Department on a variety of items: IRS Notice 2007-39: The Application of Monetary Penalties in Disciplinary Procedure (10/5/07) Discussion Draft of Redesigned Form 990 for Tax-Exempt Organizations (10/4/07) Low-Income Housing Qualified Contract Proposed Regulations (09/28/07) Section 409A Relating to Compliance Deadline (09/21/07)
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Tax Profs at ABA Tax Section Fall Meeting in Vancouver
Tax Profs with speaking roles at the ABA Tax Section and Section of Real Property, Trust & Estate Law Joint Fall Meeting in Vancouver Affiliated and Related Corporations A History of the Consolidated Return Regulations Don Leatherman (Tennessee) (moderator) Kevin Hennessey (Miami) Closely Held Businesses (Tax) and Business Planning Group (TE) Conflicts and Ethical Issues…