Ca. Tax Lawyer September 2021, Volume 30, Issue 2
- A Proposal Regarding the California Taxation of Non-california Resident Trusts and Their Beneficiaries
- Ascing For Credit: a Proposal For California To Adopt the Federal Alternative Simplified Credit
- California Source Net Operating Losses:
- Message From the Chair
- SECTION OFFICERS & EDITORIAL BOARD
- Table of Contents
- Tax Business
- Updating California's Other State Tax Credit Laws To Account For New Pass-through Entity Tax Regimes Recently Enacted In Other States In Response To the Tax Cuts and Jobs Act of 2017
- Visiting the Committees
- 2021 Washington D.C. Delegation
2021 WASHINGTON D.C. DELEGATION
Written by Kevan P. McLaughlin
D.C. Delegation Chair
For over 30 years, the Taxation Section has sent an annual delegation to bring California tax lawyers and their ideas to Washington, D.C. The select group of delegation members get an opportunity to share their ideas and engage in lively discussions with key tax officials and staff members from several government offices, depending on availability and interest, including: the IRS; National Taxpayer Advocate; Treasury Department; House Ways & Means Committee; Joint Committee on Taxation; Senate Finance Committee; United States Tax Court; and the Department of Justice Tax Division. The Delegation serves a variety of functions, the most important of which is to make a substantive contribution to the federal tax laws. The Delegation also familiarizes government officials with the experience and concerns of California tax lawyers.
This year’s Washington, D.C. Delegation was not immune from the COVID issues that have impacted many of the Taxation Section’s other events. After regrettably cancelling the 2020 Delegation, the Taxation Section decided early to host the 2021 Delegation in a virtual format. Although a virtual format is not the ideal situation to further many of the Delegation’s key objectives, it still allowed our members to present their topics in a meaningful manner to hopefully help inform those who formulate the tax laws and regulations.
This year’s Delegation was held, virtually, on May 10 and 11, 2021. We were extremely fortunate to have six great papers on topics ranging from the impact civil deficiency resolutions should have on criminal restitution payments to ideas for making Generation Z taxpayers more engaged with their tax responsibilities. Our delegates were provided the opportunity to present to the IRS Office of Chief Counsel, Joint Committee on Taxation, the Department of Treasury, National Taxpayer Advocate, and more. Our Delegation was also given the opportunity to meet with Sharyn Fisk, Director of the IRS’s Office of Professional Responsibility.