The American Bar Association's Section of Taxation held its 2017 midyear meeting in late January in Orlando.
Gunster tax lawyers Lu-Ann Dominguez, Martin Press, Alan Lederman and Seth Kaplan, either moderated or participated in panels at the conference.
Gunster shareholder Lu-Ann Dominguez moderates a panel on Uncommon Penalties
Dominguez moderated a panel on uncommon penalties, which panel included Luis E. Arritola, IRS appeals manager in its Miami office. In addition to accuracy and delinquency penalties, the Internal Revenue Code contains dozens of other penalties. The panel addressed some of these penalties and common defenses, including "reasonable cause."
Press participated on a panel called "Standards of Tax Practice - Beyond the Privilege: The Practitioner’s Duty of Confidentiality."
Lederman chaired a Sales Exchanges & Basis Committee program on January 23 on the following tax topics:
- Current developments in sales, exchanges and basis
- Can replacement property be temporarily parked beyond the Rev. Proc. 2000-37 safe harbor?
- It's my income interest money and I want it all now – Gunster tax attorney Seth Kaplan participated on this panel.
- Current Section 336(e) issues for partnerships buying corporations
In addition, Lederman chaired a panel on the new federal tax on governmental purchases of foreign goods, called Hitting the BRICs: The U.S. international procurement tax at the ABA International Law Section's meeting in Tokyo in October 2016.
Photos courtesy of the ABA International Law Section.
Lederman also wrote the lead article for the January 2017 BNA Tax Management International Journal, Federal international procurement tax takes effect.
