Taxation

This proposal was prepared by Robert S. Horwitz and Carolyn M. Lee, members of the Tax Procedure & Litigation committee of the Taxation Section of the California Lawyers Association. The authors wish to thank Aubrey Hone, Hone Maxwell LLP and A. Lavar Taylor, The Law Offices of A. Lavar Taylor LLP, for their valuable insights. Read more

2018 Paper Topic Proposal Extending the Statute Of Limitations for Claiming Innocent Spouse Relief (IRC § 6015) Bringing Consistency to § 6015(b), § 6015(c) And § 6015(f) Authors: Robert S. Horwitz Carolyn M. Lee EXECUTIVE SUMMARY Section 6015 allows a taxpayer who filed a joint return to obtain relief from joint and several liability for an underpayment of tax in three situations. This relief is commonly referred to as innocent spouse relief. For two of those situations, i.e., §6015 (b)… Read more

Department of the Treasury Washington, D.C. 20220 August 17, 2018Department of the Treasury2017-2018 Priority Guidance Plan Joint Statement by: David J. KautterAssistant Secretary for Tax PolicyU.S. Department of the TreasuryandActing CommissionerInternal Revenue Service William M. PaulActing Chief Counsel and Deputy Chief Counsel (Technical)Internal Revenue Service We are pleased to announce the release of the fourth quarter update to the 2017–2018 Priority Guidance Plan. The 2017-2018 Priority Guidance Plan sets forth guidance priorities for the Department of the Treasury (Treasury) and… Read more

The 2019 D.C. Delegation marks the 30th year since the Taxation Sections of the Los Angeles County Bar Association and the Taxation Section of the California Lawyers Association (formerly the State Bar of California) created an annual delegation to bring California tax lawyers and their ideas to Washington, D.C. Read more

The V. Judson Klein Award is presented on an annual basis by the Taxation Section to a recipient in mid-career who is selected by the Executive Committee. Read more

The Joanne M. Garvey Award is presented on an annual basis by the Taxation Section to a recipient who is a senior member of the California tax bar selected by the Executive Committee.  RecipientYearEllen Aprill2024Erin M. Collins2023Robert Horwitz2022Charles P. Rettig2021Robin Klomparens2019Paul Zamolo2018Steven Toscher2017Hon. Marshall Whitley2016Martin A. Schainbaum2015Brian W. Toman2014A. Lavar Taylor2013Karen L. Hawkins2012Terry Cuff2011Prentiss Wilson2010Jeffrey A. Berstein2009Judge Maryann Cohen2008Avram Salkin2007George L. Damoose2006Richard A. Shaw2005Rufus V. Rhodes2004Jerry A. Kasner2003Melvin S. Spears2002Glenn L. Rigby2001Sean Flavin2000Bruce I. Hochman1999John S. Warren 1998Babette B. Barton1997Hart… Read more

The Benjamin F. Miller Award is presented on an annual basis by the Taxation Section to a recipient who is recognized as having outstanding achievement and contribution in the field of state and local taxation law. The recipient, who is selected by the Executive Committee of the Taxation Section, may be engaged in private practice, teaching, or government service in California. Read more

Betty J. Williams, treasurer of the California Lawyers Association, received the prestigious V. Judson Klein award from CLA’s Taxation Section last month. The award is presented to the top tax attorney in California every year since 1978. Past recipients include prominent tax lawyers such as Charles P. Rettig, the newly appointed Commissioner of the Internal Revenue Service. Read more about all the awards presented at the Taxation Section’s Annual Meeting Nov. 7-9 in San Jose. Also last month, the Intellectual Property Section recognized four… Read more

In times such as these, we need to remain both 􀂢exible and steadfast. Flexible to effectively advocate for our clients with tax authorities who themselves are dealing with unpredictable, unprecedented internal and external pressures. Steadfast to our duties of competence and ethical practice while advocating zealously for our clients. Read more

A Publication of the Tax Procedure & Litigation CommitteeTaxation Section of the State Bar of California Q2 2015 Edition In This Edition Interested in learning more about the TPL Committee? Send an email message to Chair Joseph P. Wilson, jwilson@wilsontaxlaw.com Message from the Chair Joseph P. WilsonWilson Tax Law Group Greetings to the Tax Procedure and Litigation Committee! During our last meeting at the California Board of Equalization (“BOE”) Headquarters in Sacramento, we heard a wonderful presentation from BOE Senior Tax… Read more