Taxation
Ca. Tax Lawyer OCTOBER 2018, VOLUME 27, NUMBER 3
Content
- 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference Sponsor Guide
- 2018 Meeting Eagle Lodge West
- A Cultural Compulsion to Share All Gives Way to a Passion for Confidentiality and Non-Disclosure in Tax Matters Section 7525 Federally Authorized Practitioner Privilege and the Work-Product Doctrine in Today's World
- A Request for Guidance and Relief from the Timely Reporting Requirement of Section 1.482-1(a)(3) of the Internal Revenue Regulations
- Advisors and Liaisons
- Amendment of Internal Code Section 152(e) in Order to Better Reflect Taxpayer Reality and Ensure Taxpayer Saftey
- An Uncertain Future: How the Potential Clawback Muddies the Estate and Gift Tax Waters
- Cla Staff
- Contents
- Executive Committee
- Helpful Suggestions for Improving Compliance with Information Regarding Beneficiaries Acquiring Property from a Decedent (Form 8971) and the Associated Basis Consistency Requirements
- Masthead
- Standing Committees
- Tax Business
- Taxation Section 2017-2018 Leadership Directory
- Visiting the Committees
- Message from the Chair
Message from the Chair
By Patrick W. Martin
I hope your summer and fall has been a personal and professional success.
The Tax Section has been serving tax professionals for decades in the most populous state, with members throughout the U.S. and even some residing in foreign countries. It goes without saying, that tax attorneys serve an important role, along with other tax professionals, in the administration of the tax system, including accurately applying the law to a taxpayer’s particular situation on, among other things, how the law is interpreted and applied by government officials (e.g., how "willfulness" is determined in an FBAR investigation).
We have made a special outreach this year to connect the tax lawyer community to other tax professionals, particularly certified public accountants, and other tax return preparers such as enrolled agents. There will be an increased focus in tax education courses provided by the Tax Section. There is a specific arrangement with the CalCPAs to facilitate these efforts. Our goal is to improve the level of understanding of what has become an ever complex endeavor; particularly after the "TCJA".