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Thursday, February 9, 2023
ABA Tax Part Mid-12 months Assembly Kicks Off At this time In San Diego
This week’s ABA Tax Part Midyear Tax Assembly (program) kicks off as we speak. A spotlight is the Educating Taxation program on Friday on New Instructions in Tax Info Reporting and Withholding:
Tax data reporting and withholding guidelines play critically essential roles in the US tax system. When revenue is topic to obligatory tax data reporting—the place third events and/or taxpayers disclose data concerning sure transactions and actions to the IRS—the person tax compliance fee could be very excessive. When revenue is topic to each tax data reporting and withholding, it’s even greater. Whereas tax data reporting and withholding guidelines are among the many authorities’s important tax enforcement and administration instruments, beneath present regulation, these guidelines don’t apply equally to all taxpayers and transactions. Gaps in these guidelines lead not solely to the potential unfold of tax noncompliance, however additionally they increase essential equity considerations. Additional, these guidelines usually obtain much less consideration from tax policymakers and tax regulation students than different points of the substantive tax regulation. This panel will contemplate new coverage instructions for tax data reporting and withholding guidelines in a wide range of contexts, together with taxpayers engaged within the gig economic system, incarcerated taxpayers, and high-income and rich taxpayers.
- Michelle Layser (San Diego; Google Scholar) (moderator)
- Joshua Clean (UC-Irvine)
- Jessica Jeane (Vice President for Tax Coverage, Western CPE)
- Katherine Pratt (Loyola-L.A.)
Different Tax Profs with talking roles embrace:
- Combating Tax Misinformation from Social Media: Tim Weninger (Notre Dame; Google Scholar)
- Gender, Race, Age, and Earnings/Wealth Inequities in Our Tax Programs: Annette Nellen (San Jose State; Google Scholar) (moderator), Michelle Layser (San Diego; Google Scholar), Goldburn Maynard, Jr. (Indiana-Kelley; Google Scholar)
- Figuring out and Confronting Unconscious Bias: Shifting Past Variety, Fairness, and Inclusion: Alice Thomas (Howard)
- Let’s Get Digital: Tax Accounting Points for Digital Belongings & Cryptocurrency: Annette Nellen (San Jose State; Google Scholar)
- The Wild Lifetime of Switch Pricing Disputes: William Byrnes (Texas A&M; Google Scholar)
https://taxprof.typepad.com/taxprof_blog/2023/02/aba-tax-section-mid-year-meeting-kicks-off-today-in-san-diego.html
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