 |
|
|
|
|
|
|
|
 |
|
||||||
 |
 |
 |
 |
 |
 |
 |
|
 |
 |
 |
|
||||
2011 Crystal Drive,
Ste. 400
Arlington, VA 22202
Officers
Chair
Edward L. Froelich
Of Counsel
Morrison & Foerster LLP
2000 Pennsylvania Ave., N.W.
Suite 5500
Washington, DC 20006
(202) 778-1646
efroelich@mofo.com
Immediate Past Chair
Nicole Reuling
Mayer, Brown, Rowe & Maw LLP
1909 K Street NW
Washington, D.C. 20006
(202) 263-3452
nbielawski@mayerbrownrowe.com
Chair Elect
William Elwell
American Council of Life Insurers
101 Constitution Ave NW
Suite 700
Washington, DC 20001
(202) 624-2108
Billelwell@acli.com
Treasurer
Todd B. Reinstein
Pepper Hamilton LLP
Secretary
Bryan Lynn
Caplin & Drysdale
Tax Report Editors
Stephen Sherman
U.S. Department of Justice
Kari Larson
Latham & Watkins
Communications Director
Ryan McCormick
Miller & Chevalier Chartered
Tax Law Conference Co-chairs
Bryan Lynn
Caplin & Drysdale
Jean Falstrom Ross
U.S. Treasury Department
Chair, Insurance Tax Seminar
Mark H. Kovey
Scribner, Hall & Thompson
Members at Large:
David Blair
Bartholomew Cirenza
Brian Gleicher
Alan Granwell
Mark Kovey
Brian Lynn
Patricia McClanahan
Ed McClellan
Patricia McDermott
Joe Mikrut
Fred Murray
Michael Platner
Michael Quigley
Danielle Rolfes
Anita Soucy
Teresa Dondlinger Trissell
Floyd Williams
Advisors
Beverly Babers
Rosemary Becchi
Edward Beck
Phillip Bennet
Carol Conjura
James Dennis
Mary Lou Fahey
David Fenig
Katherine Friess
Nicholas Giordano
Collette Goodman
Mark Griffin
Donna Hansberry
John Harrington
Anita Horn-Rizek
Sarah Ingram Hall
David Jory
David Kempler
Lori Laudien
Don Longano
Phillip Mann
Jeff McMillen
Mark Mullett
Sam Olchyk
Joe Pari
Lindy Paull
Robert Peroni
Catherine Porter
James Richardson
Chris Rizek
Steve Rosenthal
Robert Rozen
Eric Solomon
Mark Weinberger
Past Chairs
Don Longano
Michael Quigley
David Jory
Catherine Tift Porter
Hon. John O. Colvin
Collette C. Goodman
Philip E. Bennet
Edward A. Beck III
Felix B. Laughlin
David I. Kempler
Mark H. Kovey
Fred Murray
Mark S. Mullet
Lori E. Laudien
Michael L. Platner
Brian Gleicher
Sahel A. Assar
Bartholomew Cirenza
David B. Blair
Contents
A Message from the Section Chair
Calendar of Events
Tax Law Newsletter
Section Bylaws and Meeting Minutes
Recent Events
Kenneth S. Liles Award
A Message from the Section Chair
Welcome to the Web site for the Federal Bar Association
Section on Taxation!
Section members are government and private sector attorneys practicing
in the area of federal taxation. The Tax Section encourages participation
by members from the IRS, Department of Justice, Congress, Treasury, the
judiciary, and the private sector, and past chairs of the section have
included both government and private sector attorneys.
Leadership of the Section is comprised of the Section Council, the chair,
the chair-elect, the secretary, and the treasurer. The council includes
the officers of the section and up to 25 additional active members of
the Tax Section. In addition, the Section provides all of its members
opportunities to become active and to take on leadership roles in Section
events. Examples include responsibility for membership, chapter contact,
continuing legal education/programming, and communications newsletter/publications.
If you would like to become involved in the Tax Section, please e-mail
me, Ed Froelich, at efroelich@mofo.com.
The mission of the Section is to promote the welfare, interests, education,
and professional growth and development of members of the Section; to
contribute to the formation of Federal tax policy through Section events,
to promote high standards of professional competence and ethical conduct
in the practice of federal tax law; and to provide opportunities for interaction
between tax practitioners in public service and the private sector.
Tax Section programs include regular luncheons on tax issues of current
interest, the annual Tax Law Conference and Insurance
Tax Conference, and the biennial Airlie House Conference. Each
program is designed to educate members about recent developments and to
promote communication between government and private sector attorneys
on important current issues of tax policy and administration.
The Tax Section publishes a periodic section newsletter that includes
topical papers, interviews of leading tax practitioners and government
officials, and Tax Section news. See the current
issue of the newsletter. If you are interested in submitting a paper
to the newsletter, please contact one of our editors: Steve Sherman at
stephen.a.sherman@usdoj.gov,
or Kari Larson at kari.larson@lw.com.
Each year, the Tax Section presents the Liles Award to
an individual practitioner whose career has exemplified the highest standards
of tax practice and has made significant contributions to federal tax
policy and the administration and functioning of our tax system. In addition,
the Tax Section sponsors a student writing competition each year. The
newsletter publishes both the winning paper and the runner up.
I look forward to working with our Section Council members and all our
members as we move forward into an exciting year of legislation, elections
and Section programs.
Edward L. Froelich
Chair, Section of Taxation
Calendar
of Events
May
22-23, 2008
20th Annual Insurance Tax Seminar
Presented by the FBA in conjunction with
the Office of Chief Counsel of the IRS
Location: J.W. Marriott, Washington, D.C.
View Flyer
Registration: Online registration for this program is now closed. Please register onsite at the J.W. Marriott.
Writing Competition
The FBA Section of Taxation hosts an annual writing competition and invites
law students to participate. All law students currently pursuing a juris
doctor or full-time LLM at an accredited law school are eligible
to enter the competition. Students may submit any original, unpublished
paper concerning federal income taxation. Papers must be no longer than
20 pages (double spaced, twelve point font, and one inch margins) and
must be postmarked by January 30, 2008. Additionally, each student must
sign and return the warranty. Please mail
all submissions to the following address: Federal Bar Association, Section
of Taxation, Attn: Writing Competition, 2011 Crystal Drive, Suite 400,
Arlington, VA 22202. Two winning papers will be selected by the officers
of the FBA Section of Taxation.
The author of First Place paper will receive:
(i) A $1,500 cash prize;
(iii) A trip to the FBA’s Annual Tax Law Conference on March 7,
2008 where the First Place winner will be presented with a Commemorative
Plaque; and
(iii) The First Place paper will be published in the Tax Section quarterly
newsletter.
View 2007 First Place paper
The author of the Second Place paper will receive:
(i) A $750 cash prize;
(ii) A Commemorative Plaque;
(iii) The Second Place article will be published in the Tax Section quarterly
newsletter.
View 2007 Second Place paper
If you have any questions please contact Teresa Dondlinger Trissell, (202)
682-8460 or trissellt@api.org,
or Bill Elwell, (202) 624-2108 or billelwell@acli.com.
July
2006 Meeting Minutes
October 2007 Minutes
"Madame
Your Honor": Perspectives from Women Who Judge
On October 29, 2007, the FBA Section on Taxation held another event in
its Women in Tax Law Series. The event, "Madame Your Honor":
Perspectives from Women Who Judge, featured a one-hour panel discussion
with three outstanding female tax jurists followed by a women's networking
reception. The panelists were the Honorable Susan G. Braden of the U.S.
Court of Federal Claims, the Honorable Diane L. Kroupa of the U.S. Tax
Court, and the Honorable L. Paige Marvel of the U.S. Tax Court. The FBA
Section on Taxation expresses its gratitude to the Washington, D.C. office
of Crowell & Moring, LLP for hosting the event.
2007 - 31st Annual Tax Law Conference
Over 400 professionals attended the 31st Annual Tax
Law Conference hosted by the Federal Bar Association on March 9, 2007.
The event featured several distinguished speakers, including Donald L.
Korb, IRS Chief Counsel; Eileen J. O’Connor, then Assistant Attorney
General, Tax Division, Department of Justice; and Eric Solomon, then Assistant
Secretary (Tax Policy) Department of the Treasury. Throughout the day,
top tax professionals held symposia spanning over twenty issues in the
federal taxation field, including domestic, international, employment,
financial products, accounting, enforcement and procedural topics. Manoj
Viswanathan, a J.D. student at New York University School of Law, was
announced as the winner of the Taxation Section’s annual writing
competition. The conference concluded with the annual reception and presentation
of the Kenneth S. Liles Award honoring Lawrence B. Gibbs, Commissioner
of Internal Revenue (1986-1989). The Taxation Section extends its warmest
thanks to 2007 Conference Co-Chairs Edward L. Froelich, Morrison &
Foerster LLP, and Thomas J. Kane, IRS Office of Chief Counsel, for organizing
this outstanding event.
Preparation is underway for the 32nd Annual Tax Law Conference, to be
held March 7, 2008 at the Ronald Reagan Building and International Trade
Center in Washington, D.C. The 2008 Conference Co-Chairs Brian Lynn, Caplin
& Drysdale, and Jeanne Falstrom Ross, IRS and Treasury Department,
have scheduled talented and knowledgeable speakers to address the day’s
headline topics. Please plan to join us for what promises to be another
excellent conference.
June 25, 2007 Event
On June 25, the Section of Taxation sponsored a breakfast
program, "The Role of IRS Appeals in Resolving Tax Controversies."
The program, hosted by Morrison & Foerster LLP in Washington, D.C.,
featured the current Chief of Appeals, Sarah Hall Ingram, and two former
Appeals chiefs, Vince Canciello of Ernst & Young and Jim Dougherty
of Deloitte Tax. Edward Froelich of Morrison & Foerster and the Section's
chair-elect, moderated. The meeting, which began at 8:30 a.m., was attended
by private sector tax practitioners, government tax officials, and the
press. The discussion was energetic with the two private practitioners
on the panel expressing their skepticism regarding how well Appeals is
maintaining its independence from the Commissioner and Chief Counsel and
Ms. Ingram replying that Appeals is as independent as it ever was. For
example, it was pointed out during the program that there is an Appeals
officer assigned to what are referred to as Issue Management Teams or
IMTs. IMTs are working groups that are formed to focus on what the IRS
considers major issues including potentially abusive transactions. Ms.
Ingram was questioned about how Appeals can maintain an independent view
of an issue when it is part of a team that develops a coordinated IRS
strategy on audit and enforcement. Ms. Ingram replied that the role of
the Appeals officer is to give views on the risks of litigation for a
particular issue and that this was nothing out of the ordinary. She said
that quite often that IRS did not agree with the views of Appeals on a
particular issue. She acknowledged that it was possible for the Appeals
officer assigned to the IMT to become the Appeals Technical Guidance Coordinator
on the issue, but she assured the audience that there was no taint on
Appeals' view of an issue just because Appeals was present at meetings
in which the Field or Chief Counsel expressed their views. Other highlights
of the program included discussions of the use and effectiveness of post-Appeals
Mediation, the new Tier I and II audit rules, and the problem of attrition
in the ranks of senior Appeals officers.
Results of 2007 Annual Writing Competition
The first place winner of the 2007 Federal Bar Association
Section of Taxation’s annual writing competition is Manoj Viswanathan,
a J.D. student at New York University School of Law. The winning paper
is entitled Sunset Provisions in the Tax
Code: A Critical Evaluation and Prescriptions for the Future. The
second place winner is Doug Jones, a J.D. student at Pace University School
of Law. His paper is entitled Tax Benefits
for Health Insurance: Critiques and Proposals. Both papers can be
accessed at the FBA Taxation Section’s website: http://www.fedbar.org/taxlaw_section.html
A Breakfast
Briefing on Recent German Tax Developments
The Section of Taxation and the International Tax & Finance Forum
recently presented a “Breakfast Briefing on Recent German Tax Developments.”
The guest speaker for the program was Friedhelm Jacob, a tax partner at
the German law firm of Hengeler Mueller, based in Frankfurt. Jacob discussed
proposed reforms in corporate taxation, including the reduction of corporate
tax rates while broadening the tax base and introduction of a flat tax
on certain kinds of private investment income. Jacob also discussed developments
with respect to the creation of Real Estate Investment Trusts (REITs)
in Germany. Both topics generated lively discussion. The program, held
on January 18, 2007, at the Washington, D.C., offices of Ivins, Phillips
& Barker, was both interesting and informative for all who attended.
Women in Tax Law: Strategies for Success
On Nov. 7, 2006, the Section of Taxation sponsored a panel discussion
and networking reception entitled, “Women in Tax Law: Strategies
for Success.” Over 70 government, private practice, and non-profit
lawyers listened as five highly-successful female tax lawyers commented
on their careers and passed on advice for handling new or challenging
situations, especially those involving gender issues. Panelists included
Eileen J. O’Connor, assistant attorney general of the Tax Division,
Department of Justice; Deborah A. Butler, associate chief counsel, Procedure
and Administration, Office of Chief Counsel, Internal Revenue Service;
Hon. Diane L. Kroupa, judge, U.S. Tax Court; Roseanne M. Klein, vice president
and chief counsel, Tax, TIAA-CREF; and Kimberly Majure, member, Miller
& Chevalier, Chartered. After a brief question and answer period,
the conversation continued while the attendees and panelists mingled at
the reception that followed the panel discussion.
The event was held at Morrison & Foerster LLP, and the following firms
provided financial sponsorship: Arnold & Porter LLP; Caplin &
Drysdale, Chartered; Crowell & Moring LLP; Dewey Ballantine LLP; Ivins,
Phillips & Barker, Chartered; Mayer, Brown, Rowe & Maw LLP; Miller
& Chevalier Chartered; Morrison & Foerster LLP; and Skadden, Arps,
Slate, Meagher & Flom LLP. Watch for the next women in tax law
event coming this spring.
Photo 1 (l to r): Nicole Reuling, chair, Taxation Section; Roseanne Klein, vice president and chief counsel, Tax TIAA-CREF; Kim Majure, member, Miller & Chevalier Chartered and a Tax Court clerk who was in attendance. Photo 2 (l to r): Kim Majure, member, Miller & Chevalier Chartered, Roseanne Klein, vice president and chief counsel, Tax TIAA-CREF and Hon. Diane L. Kroupa Judge U.S. Tax Court. Photo 3: Participants enjoying the reception and networking after the panel discussion. Photo 4: Deborah A. Butler, associate chief counsel Procedure and Administration Office of Chief Counsel Internal Revenue Service.
Tax Shelter Litigation program
On Aug. 23, 2006, the Taxation Section of the FBA sponsored a program
discussing recent developments in tax shelter litigation. Panelists for
this informative and well-attended breakfast were Charles P. Hurley of
Mayer, Brown, Row & Maw LLP, Mark J. Rochon of Miller & Chevalier,
and Kari M. Larson of Latham & Watkins. Teresa Trissell, tax counsel
for the American Petroleum Institute, moderated the panel discussion.
The panelists discussed three recent tax shelter court decisions. Hurley,
a former litigator with the Tax Division of the U.S. Department of Justice,
discussed the July 20 decision in Klamath Strategic Investment Fund
v. United States, 2006 WL 2075148 (E.D. Tex. 2006) and its rejection
of a retroactive application of certain treasury regulations the government
sought to utilize to combat tax shelters. Rochon, a white-collar criminal
defense attorney, addressed the June 26 decision in United States
v. Stein, 435 F. Supp.2d 330 (S.D.N.Y. 2006), which held, in part,
that the government's application of certain requirements of the Thompson
Memorandum that questioned KPMG's potential payment of litigation costs
incurred by its former employees in connection with certain tax shelter
transactions deprived those employees of their 5th and 6th Amendment rights.
Larson, also a former DOJ Tax Division litigator, spoke about the July
12 decision in Coltec v. United States, 454 F.3d 1340 (Fed. Cir.
2006), where the court, reversed, in part, the trial court, finding that
the transaction lacked economic substance. The section thanks Mayer, Brown,
Rowe & Maw LLP for hosting this event.
Breakfast Panel
On June 16, 2006, the Taxation Section of the Federal Bar Association
sponsored a program on the final regulations to section 199. Panelists
were George Manousos, taxation specialist, Office of Tax Legislative Counsel,
Treasury Department; Heather Johnson, tax attorney, General Dynamics;
Heather Maloy; associate chief counsel, Pass-through’s and Specialist
Industries, Office of Chief Counsel, Internal Revenue Service; and Todd
Reinstein (moderator), Pepper Hamilton LLP. The high interest in this
first program on the final regulations in the DC area was reflected in
the meeting’s attendance and lively questioning of the panel. During
the hour and a half session, the panel outlined the major differences
between the proposed and final regulations, and discussed seven areas
in which the IRS can be expected to provide future guidance. The section
thanks Mayer Brown Rowe & Maw for hosting this event.
30th Annual Tax Law Conference
The 30th Annual Tax Law Conference was an outstanding success. The Conference
was held on March 3, 2006, at the Ronald Reagan Building and International
Trade Center located in downtown Washington, D.C. The Conference brought
together over 400 tax practitioners to discuss current technical, enforcement
and policy developments in tax law. Government attendees and panelists
included Tax Court judges and officials and attorneys from the Internal
Revenue Service, the Department of Justice, the Treasury Department, and
the Congressional Tax-Writing Committees. Private sector attendees
and panelists represented large and small law firms, accounting firms
and private corporations.
Prominent tax administration officials – including Mark Everson,
IRS Commissioner, Donald Korb, IRS Chief Counsel, and Eileen O’Conner,
Assistant Attorney General of the Tax Division, Department of Justice
– commented on current developments from the leadership perspective.
The Acting Chief of Staff of the Joint Committee on Taxation and Senior
Staff Members from the Congressional Tax-Writing Committees also provided
a legislative update.
Individual panel discussions focused on key areas of tax law including
domestic corporate tax, international tax, tax practice and procedure,
FAS 109, tax accounting, partnerships and pass-throughs, financial products,
benefits and employment taxes, and ethics.
The Conference concluded with the Liles Award Reception honoring the achievements
of Mildred Seidman, the retired Chief of the Court of Federal Claims Section
of the Tax Division, Department of Justice.
The 30th Annual Tax Law Conference was chaired by Nicole Bielawski of
Mayer, Brown, Rowe & Maw LLP and Deborah Butler, the Associate Chief
Counsel, Procedure and Administration, IRS Office of Chief Counsel.
Significant assistance was also provided by Thomas Kane, also with the
IRS Office of Chief Counsel.
The Conference would not have been possible without the generous support
of our sponsors.
Kenneth
S. Liles Award
Background
Historically, this award is presented by the FBA tax section to a person
who, over the course of his or her career, has made significant contributions
to federal tax policy and/or the administration and functioning of our
tax system. Often the recipient has been active in events sponsored by
the FBA Tax Section. Prior recipients include the following: Ron Pearlman,
Don Alexander, Ernest Brown, Stuart Brown, John Colvin, Jerry Fridkin,
Jack Nolan, Pam Olson, Lindy Paul, Michael Paup, Ron Perlman, and Peggy
Richardson.