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For over 20 years, the Taxation Section has sent an annual delegation of tax attorneys to Washington, D.C., to present papers on issues of concern to California tax practitioners. The papers represent the views of their authors and are not the official views of the California Lawyers Association.

2023 Washington, D.C. Delegation – May 15-17, 2023

For over 30 years, the Taxation Section (first as part of the California Bar Association, and now part of the California Lawyers Association) has sent an annual delegation to bring California tax lawyers and their ideas to Washington, D.C. Just prior to the American Bar Association Tax Section Meeting held in Washington, D.C., a group of selected delegation members from the Taxation Section of the California Lawyers Section will share their ideas and engage in lively discussions with key tax officials and staff members from the following government offices, depending on availability and interest:

  • Internal Revenue Service
  • National Taxpayer Advocate
  • Treasury Department
  • House Ways and Means Committee
  • Joint Committee on Taxation
  • Senate Finance Committee
  • United States Tax Court
  • The Department of Justice Tax Division

The Delegation serves a variety of functions. The most important 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. Past Delegations have raised the awareness of government tax officials of the California bar and have enhanced our ability to play a significant role in federal tax policy. Read More

Past Delegations


This delegation was led by Kevan P. McLaughlin:

  1. Marsha-laine Dungog, Jennifer S. Silvius, and Jonathan Garbutt, Advocating for Administrative Guidance on the US Tax Treatment of Canadian Registered Plans (The Canadian Tax-Free Savings Account and Retirement Compensation Arrangement) as Foreign Trusts Subject to Annual Information Reporting Requirements (Forms 3520, 3520-A) (IRC §§ 6048, 6677)
  2. Annette Nellen, Proposal for a Tax Form for Ease and Transparency of Reconciling Information Reports on Form 1040
  3. Andrew Gradman, QOZ Planning When Penalties are a Certainty
  4. Jason Galek, Minna Yang, and Miranda Freeman, Proposed Changes to Treatment of Water Rights as Property Eligible for Charitable Deduction Under IRC § 170
  5. Patrick Martin and Anuar Estefan, The Need for Tax Residency Clarity for Those ‘Green Card Holder’s’ Who Have Lost Their Lawful Permanent Residency Status as a Matter of Law
  6. Robin Klomparens, Crummey is Crummey
  7. James Creech, Dennis Leonard, and Justin Miller, A Creative Critique of the Current Cryptic Rules for Taxing Crypto

2021 WASHINGTON, D.C. DELEGATION – MAY 10 – 11, 2021

This delegation was led by Kevan P. McLaughlin:

  1. US Composite Income Tax Reporting For Non-resident International Business Travelers
  2. Suggestions for Improving Tax Compliance Through Greater Tax System Transparency and Accountability
  3. Solidifying the Exclusion for Cancellation of Indebtedness Income Related to Home Loan Reductions
  4. Proposed Revision of the Income Tax “Grantor Trust Rules” and Corresponding Provisions of the Estate and Gift Tax Rules
  5. Making Z Connection: Changes the IRS Should Implement to Reach Generation

The Delegation serves a variety of functions. The most important 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. Past Delegations have raised the awareness of government tax officials of the California bar and have enhanced our ability to play a significant role in federal tax policy.


This event was cancelled due to the COVID pandemic; papers in progress were moved to 2021.

2019 Washington, D.C. Delegation

The Delegation met with key government officials at IRS National Office, Treasury Department, Joint Committee on Taxation, House Ways and Means Committee, Senate Finance Committee, United States Tax Court and Department of Justice Tax Division.

The following tax practitioners presented the papers listed below:

  1. James Creech: Request for Additional Guidance Relating to Virtual Currency and Other Blockchain Based Rewards
  2. Marsha Laine Dungog and Liguo Cooper Xu: Advocating for the Canadian Registered Education Savings Plan and Registered Disability Savings Plan to be Exempt From Annual Foreign Trust Reporting Requirements
  3. Robert S. Horwitz and Jonathan Kalinski: Clarifying Provisions on the Assessment and Collection of Foreign Information Reporting Penalties
  4. Kurt K. Kawafuchi, Caroline D. Ciraolo, and Judy Y. Lee: The Need for Administrative and Statutory Relief for Executors and Fiduciaries Seeking to Resolve Exposure under the Federal Priority Act, 31 U.S.C. § 3713, Arising From Potential Tax Liabilities of Decedents and Incapacitated Taxpayers
  5. Robin L. Klomparens: When Will Modifications of a By-Pass Trust be Respected for Basis Step-up
  6. Patrick W. Martin: The Need to Close the “FATCA LOOPHOLE” to Preserve the Integrity of FATCA and U.S. Tax Enforcement Efforts
  7. John C. Miles and Eric D. Swenson: Request for Guidance Regarding Making Proper S Corporation Consents on Form 2553, Election by a Small Business Corporation
  8. Justin T. Miller and Martin Behn: Adverse Enough to be a Non-Grantor Trust
  9. Silvio Reggiardo III, Esq. and Kristin N. Capritto, Esq.: Creating Uniformity in Partial Interest Discounts with Safe Harbor Valuation Discount Tables
  10. Barbara Rhomberg: Technical Corrections and Additional Guidance Needed for New Charitable Deduction Substantiation Regulations Under §170
  11. Kaelyn J. Romey: Amending the U.S. Tax Court Subpoena Rules & Forms to Conform to the Federal Rules of Civil Procedure, Streamlining Pretrial Discovery
  12. Raúl Villarreal Garza: Providing Relief to United States Persons that Inadvertently Became United States Shareholders of Controlled Foreign Corporations as a Result of Repealing IRC §958(b)(4)
  13. Steven L. Walker and Adria S. Price: Comments and Proposed Guidance on the IRS’ Revocation or Denial of Passport in Case of Certain Unpaid Taxes Under Internal Revenue Code Section 7345
  14. Gregory Zbylut: An Actor, a Producer and a Director Walk into a Bar…and They’re all the Same Person; How the Lack of Clear Definitions in Section 199A Creates Confusion

2017 Washington, D.C. Delegation Set for April 30 – May 2, 2017

The 2017 D. C. Delegation was held April 30 – May 2. Rebecca O’Toole  led the delegation.

  1. Noah Metz, Proposal To Allow Earned Income From The Prior Tax Year To Count As Earned Income For The Succeeding Tax Year For Purposes Of Computing The Earned Income Tax Credit.
  2. Jonathan Amitrano and Lisa Nelson, The Continuation Penalty Found in IRC Section 6038, 6038A, and 6038D Should Be Amended to Require Notice Be Sent to the Taxpayers Last Known Address
  3. Robin Klomparens, Proposal to Allow Permanent Relief for Late Portability Elections Under Certain Circumstances
  4. Helen Cheng and Dina Nam, Bridging the Gaps Between Expatriating Individuals, Immigration Officials, and the Department of Treasury (IRC 877A)
  5. Raul Villareal Garza and Patrick Martin, 8858 – Requiring notice without statutory authority
  6. Pedro E. Corona and Marsha Laine Dungog, Clarifying the United States Income Treatment of Mexican Retirement Funds (AFORES) Owned by US Persons
  7. Michelle B. Graham, Kelina Smith and Katie Swafford, Changing Reporting Requirements to Conform to Non-Securities-Based Crowdfunding
  8. Justin T. Miller, Have Your Cake and Eat It Too: Charitable Deductions for Charitable LLCs
  9. James Creech, Expanding the Fringe Benefits Allowed Under IRC Section 132 to Better Reflect Modern Means of Shared Transit
  10. Andrea Ross, Proposed Guidance Under Section 1014 Regarding the Basis of Grantor Trust Assets Following the Grantor’s Death
  11. Sherrie Boutwell and Evan Giller, Retirement Plans for Non-Profits- IRC 403(b), Revenue Procedure 2013-12 & Revenue Procedure 2016-51 

2016 Washington, D.C. Delegation Set, May 1-3, 2016

The 2016 Delegation was held on May 1-3. Kaelyn Romey led the Delegation. The following tax practitioners presented the papers listed below:

  1. Kevan P. McLaughlin, Esq., and James C. Counts II, CPA, CTFA: Proposed Changes to the Certified Professional Employer Organization (“CPEO”) Program (IRC §§ 3511 and 7705)
  2. Veronica Long: Proposed Change to Allow Liability Netting for Partnerships Subject to Involuntary Conversion
  3. Kay Guinane and Cherie Evans: Gap between Tax and Sanctions Law: Blocking Lifesaving Aid from Vulnerable Populations
  4. Patrick W. Martin and Agustin Ceballos: Guidance Needed Regarding Federal Estate Taxation of Exchange Traded Funds Owned by Nonresident Aliens
  5. Roy A. Berg and Marsha-laine Dungog: The United States Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons
  6. Robert Denham and Robin L. Klomparens: Proposal to Clarify Community Property Basis Adjustment Rules for Surviving Domestic Partners and Nonresident Spouses
  7. Mark C. Morris and Jared P. Werner: Proposed Guidance Under Internal Revenue Code § 1014(b)(1), (3)
  8. Julie Treppa: Improved Guidance for Non-Profit Organizations Utilizing New Markets Tax Credits to Better Serve Low-Income Communities
  9. Alexandra Eaker Pérez & Mark P. Laemmle: Federal Refundable Excise Tax Credits: A Justification for Exclusion from Gross Income
  10. Liliana Menzie and Steven L. Walker: Form W-9 or W-8BEN? The Proper Classification of a Dual Resident Taxpayer for Purposes of Documenting Status with a Foreign Financial Institution under the Foreign Account Tax Compliance Act

2015 Washington D.C. Delegation, May 3-5, 2015

The 2015 Delegation was held on May 3-5. Thomas Giordano-Lascari led the Delegation. The following tax practitioners presented the papers listed below:

  1. Aubrey Hone, Josh Maxwell and Alexis Binazir: Provin A Negative: What Is Reasonable Cause? U.S. Offshore Reporting Obligations and the Average International Taxpayer
  2. N. Aaron Johnson and Jenni Harmon: Clarifying Standards for Trade or Business Real Estate Under IRC Section 108(A)(1)(D)
  3. Bill Finestone, Chip Parks and Susan Leahy: Tired of Being Exhausted: Wait and See Approach to the Probability of Exhaustion Test for Charitable Remainder Annuity Trusts
  4. Robert Denham: Proposal to Clarify Portion Rules That Determine When a Power Holder Other Than the Grantor Is Treated as the Owner of Trust Income
  5. Robin Klomparens and Dick Kinyon: Wishlist for Changes in Portability
  6. Justin Miller: Section 682 Spousal Support Trusts: The Need to Define “Income”
  7. Michael Karlin and Liliana Menzie: Request for Guidance Regarding Dual Residents Under Treasury Regulations Section 301.7701(B)-7 Who Are
    Treated as Nonresident Aliens of the United States
  8. Paul McCullum: Bitcoin – Property or Currency
  9. Greg Zbylut: The Bankruptcy Trap – Fixing the 523(a) Problem
  10. Robert Horwitz and Jeremiah Coder: Ensuring Due Process in IRS Credit Offsets
  11. Patrick Martin: Reasons Why U.S. Citizens Abroad Need a TIN Other Than a SSN

2014 Washington, D.C., Delegation, May 4-6, 2014

The 2014 Delegation was held on May 4-6. Andrea Kushner Ross led the Delegation. Selected delegates met for the first time with officials from the Department of Justice Tax Division, including the Assistant Attorney General in charge of the Tax Division. The following tax practitioners presented the papers listed below:

  1. Alexandra Eaker & Ashley Kerins: IRS Rank & Church Tax Inquiries: An Analysis Of Proposed Treasury Regulations Under § 7611
  2. Courtney Nash Gardner & Jorge Lopez: Proposed Guidance for Donor Advised Funds
  3. Douglas L. Youmans & N. Aaron Johnson: Information Letter Notice 2013-0036 And Why California’s Anti-Deficiency Statutes Convert Recourse Debt To Nonrecourse Debt
  4. Dennis Leonard & Jason Schingler: Using a “Formula” General Power of Appointment to Resolve Income Tax Basis “Step Up” Issues in The Age Of Portability and a Request for Clarification Regarding Rev. Proc. 2001-38
  5. Patrick Martin: Covered Gifts & Bequests: The Need For Guidance (5+ Years Out)
  6. John W. Prokey & Alison B. Merino: Portability, QTIP Elections, and the Effect On Fiduciaries
  7. David L. Rice & Lisa O. Nelson: Proposal to Expand the Scope and Definition for “Person” to Allow for Third Parties in Alter Ego and Nominee Cases/Investigations to Obtain Notice of Such Potential Alter Ego or Nominee Investigation Prior to Liens or Levys Being Filed and/or Notice Before Levy
  8. Robin Komoparens & Irnina Rospotnyuk: Achieving Simplicity: Extending the Annual GST Tax Exclusion to Direct Skips to Trusts and to Indirect Skips (IRC § 2642(c))
  9. Jeffrey A. Titus: The Effective Tax Administration Hardship Offer-in-Compromise: Improving the Standards of Review and Increasing the Acceptance Rates
  10. Robert S. Horwitz & Steven L. Walker: The Modification and Compromise of Restitution Orders in Criminal Tax Cases
  11. Gregory A. Zbylut: A Proposal for Modifying the 36-Month Rule Imposed by Treas. Reg. 1.6050P-1(b)(2)(ii)(H)

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