Paul L. Caron
Dean
Pepperdine Caruso
School of Law
ABA Tax Section
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Alice Abreu Named Chair-Elect Of ABA Tax Section
Alice Abreu (Temple) has been named Chair-Elect of the ABA Section of Taxation: Alice G. Abreu is the Honorable Nelson A. Diaz Professor of Law and the Director of the Center for Tax Law and Public Policy. She specializes in federal income tax law, with a special emphasis in the formulation of tax policy. Before…
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Snyder: Can Extraterritorial Taxation Be Rationalized?
Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO)), Can Extraterritorial Taxation Be Rationalized?, 76 Tax Law. 535 (2023): There exist multiple rationales for the U.S. extraterritorial tax system. The rationales seek to explain why overseas Americans should be subject to worldwide taxation by the United States.…
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ABA Tax Section Names 2023-2024 John Nolan Fellows
ABA Tax Section Recognizes Outstanding Young Tax Lawyers, Names Six 2020-2021 John S. Nolan Fellows: The American Bar Association Section of Taxation announces its recipients of the 2023-2024 John S. Nolan Fellowships. Nolan Fellows are young tax lawyers who are actively involved in the Section and have demonstrated leadership qualities and a commitment to the…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 76, No. 3 (Spring 2023): Steve R. Johnson (Florida State), Congressional Primacy, Equitable Tolling, and Tax Court Deficiency Litigation, 76 Tax Law. 451 (2023) Sergio Pareja (New Mexico), The Incapacitated Grantor and the Revocable Trust: Unnecessary Tax Complexity and a Reform Proposal, 76 Tax Law. 487 (2023)
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Winners Of The 22nd Annual Law Student Tax Challenge
ABA Tax Section, Winners Of The 22nd Annual Law Student Tax Challenge: J.D. Division 1st Place: Tracy Costanzo and Amanda HepingerSyracuse University College of Law 2nd Place and Best Written: Ivan Rudd and Isaac Fuhrman BorgmanUniversity of Miami School of Law 3rd Place: Justin Sung and Judd Baguioro University of California College of the Law, San…
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ABA Tax Section May Meeting Kicks Off Today In Washington, D.C.
This week’s ABA Tax Section 2023 May Tax Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Friday on Taxing the Metaverse: The buzz surrounding the Metaverse—a digital space featuring virtual reality, augmented reality, and other advanced internet technology—has been growing steadily for the past couple of years, but the tax implications of…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 76, No. 2 (Winter 2023): Philip G. Cohen (Pace), Whirlpool Financial Corp. v. Commissioner Was Properly Decided, 76 Tax Law. 247 (2023) William P. Kratzke (Memphis), Musings: Itemized Deductions and The Changing Fabric of American Society Wrought by the Tax Cuts and Jobs Act – Observing Regressiveness Hidden in Plain…
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ABA Tax Section Mid-Year Meeting Kicks Off Today In San Diego
This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Friday on New Directions in Tax Information Reporting and Withholding: Tax information reporting and withholding rules play critically important roles in the United States tax system. When income is subject to mandatory tax information reporting—where…
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Invitation: ABA Virtual Tax Book Club On Tax Law And The Environment
The next virtual meeting ABA Tax Policy and Simplification Committee Book Club will have its next meeting on Thursday, January 26, 2023 from 3:00 – 4:00 p.m. ET (registration). The book to be discussed is Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective (Roberta F. Mann (Oregon) & Tracey M. Roberts (Samford) eds.…
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ABA Hosts Free Webinar Today On Tax Teaching And Adjunct Opportunities
The ABA Tax Section hosts a free webinar today at 1:00 PM ET on Tax Teaching and Adjunct Opportunities (more information): This webinar is designed for tax practitioners who are current or prospective adjunct professors. Our panel of experienced adjunct professors will discuss best practices for teaching tax classes to JD and LLM students, as well…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 76, No. 1 (Fall 2022): Karen C. Burke (Florida), Bristol-Myers’ Disappearing Gain, 76 Tax Law. 1 (2022) Monica Gianni (Cal State Northridge; Google Scholar), Supervisory Approval of Penalties: The Opening of a Graev Pandora’s Box, 76 Tax Law. 41 (2022) Michael Hatfield (University of Washington) & Michelle Kwon (Tennessee), A…
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This Week’s Ten Most Popular TaxProf Blog Posts
Legal Education: Steve Epstein (Poyner Spruill, Raleigh, NC), Extreme Punishment: The Chilling True Story Of Dan Markel’s Murder Paul Horwitz (Alabama), Should Deans Tell Their Faculty To Get Off Twitter And Get Back To Work? Sarah Isgur (Politico Magazine), I’m A Conservative Who Got Heckled At Yale Law School. But Not By Who You Think. Paul…
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2022 Tannenwald Tax Writing Competition Winners
The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2022 tax writing competition: First Prize ($5,000):Danny Hirsch (Yale), The CIC Two-Step and the Future of Litigation Against the IRSFaculty Sponsor: Michael Graetz Second Prize ($2,500):Alexander Stephenson (Northwestern), Stacking the Chips: Qualified Small Business Stock ExclusionFaculty Sponsor: David Cameron Third…
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ABA Tax Section 2022 Fall Meeting
The ABA Tax Section held an in person 2022 Fall Tax Meeting in Dallas last week (program). A highlight was the Teaching Taxation program on Classification of Tax Regulations and the APA: For many administrative agencies, external sources of law, such as the Administrative Procedure Act, have played a key role in rulemaking. The APA…
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ABA Hosts Free Webinar Today On Tax Traps And Opportunities In The Post-Dobbs Era
The ABA Tax Section hosts a free webinar today at 1:30 PM ET on Personhood, Reproductive Choice, and Family Formation: Tax Traps and Opportunities in the Post-Dobbs Era (register here): The US Supreme Court's decision in Dobbs v. Jackson Women's Health Organization reversing the landmark case of Roe v. Wade has both opened tax traps and created tax…
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ABA Tax Section Releases 22nd Annual Law Student Tax Challenge Problem
The ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 22nd Annual Law Student Tax Challenge: An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Form. The LSTC asks two-person teams of students to…
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ABA Tax Section Accepting Nominations for 2023-2025 Public Service Fellowships
The ABA Tax Section is accepting applications for Christine A. Brunswick Public Service Fellowships for 2023-2025: The Section of Taxation is pleased to announce that it is now accepting applications for its Christine A. Brunswick Public Service Fellowship program class of 2023-2025. Applications are due November 10, 2022. The fellowship program was developed in 2008 to address the…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 75, No. 4 (Summer 2022): Karie Davis-Nozemack (Georgia Tech; Google Scholar) & Sarah Webber (Dayton; Google Scholar), No Appeal for You: Reforming Appeals for Tax Whistleblowers, 75 Tax Law. 637 (2022) Bruce McGovern (South Texas), Cassady Brewer (Georgia State) & James Delaney (Wyoming), Recent Developments in Federal income Taxation: The…
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Gianni: Supervisory Approval Of Penalties—The Opening Of A Graev Pandora’s Box
Monica Gianni (CSUN), Supervisory Approval of Penalties: The Opening of a Graev Pandora's Box, 75 Tax Law. __ (2022): Section 6751(b) of the Internal Revenue Code requires supervisory approval in writing prior to assessment of certain penalties. Enacted in 1998 as part of the Internal Revenue Service (“IRS”) Restructuring and Reform Act, the statute’s purpose…
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Free Webinar Today On Job Opportunities In The Office Of Tax Policy (U.S. Treasury Department)
The ABA Tax Section is hosting a free webinar today at 1:00 PM ET on Opportunities to Influence Change: Legal Jobs in the Office of Tax Policy (register here): The Office of Tax Policy at the Treasury Department is responsible for developing and implementing the tax policies and programs of the United States, drafting tax…
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Practical Considerations In Starting And Operating An Academic Low-Income Taxpayer Clinic
Amy Spivey (UC-Hastings) & Manoj Viswanathan (UC-Hastings; Google Scholar), Practical Considerations in Starting and Operating an Academic Low-Income Taxpayer Clinic, 76 Tax Law. __ (2022): Low-income taxpayer clinics (“LITCs”) provide legal assistance to underserved clients with active federal tax controversies, conduct educational outreach to low-income and English-as-a-second-language taxpayers, and work to ensure the fairness and…
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Two Tax Court Paid Internship Programs: Diversity, Case Processing
The U.S. Tax Court offers two paid internship programs: Diversity in Government Internship ProgramThe DiG Tax program is separate from the Court’s legal internship program, and you need not be a law student to apply. DiG Tax interns may assist on projects with departments throughout the Court, including Case Services, Facilities, Finance, Human Resources, Library,…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 75, No. 3 (Spring 2022): Linda Galler (Hofstra), Tax Opinion Policies and Procedures, 75 Tax Law. 443 (2022) Steven Z. Hodaszy (Robert Morris), Exchange-Traded Funds Use Section 852(b)(6) for Tax Avoidance, Not Just Tax Deferral: So Why Is This Loophole Still Open?, 75 Tax Law. 489 (2022)
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ABA Tax Section Hybrid 2022 May Meeting
This week’s ABA Tax Section hybrid 2022 May Meeting (program) kicks off today. One of the highlight of the meeting is Saturday’s luncheon and plenary session: Keynote Speaker: Lily Batchelder, Assistant Secretary for Tax Policy, U.S. Department of the TreasuryRoundtable: Tax Data Transparency: Changes Coming to a Post-Pandemic Tax Code? On January 20, 2021, President…
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ABA Tax Section Hosts Pathways To Careers In Tax Law Today
The ABA Tax Section hosts a new series on Pathways To Careers In Tax Law today at 12:00 PM EST (register here): Please join us for the launch of a new Tax Section series: Pathways to Careers in Tax Law! Seasoned practitioners and active members of the Tax Section will provide a substantive overview of…