Miscellaneous 

• What’s Your Tax System IQ?, AICPA Tax Insider, 3/13/08
  
• Tax Déjà Vu, AICPA Tax Insider, 10/9/08
  
• Our Neglected Federal Research Credit, AICPA Corporate Taxation Insider, 9/25/08
  
• The Research Credit - The Saga Continues, AICPA Corporate Taxation Insider, 6/26/09
  
• New Disclosure Rules and Procedures Effective January 2009, AICPA Corporate Taxation Insider, 12/11/08
  
• NOL Carryovers: Loophole or Legit? AICPA Tax Insider, 12/11/08
  
• The Continuation of Yearly Stimulus Legislation, AICPA Corporate Taxation Insider, 2/26/09
  
• Lessons From Obama Nominee Tax Problems, AICPA Tax Insider, 4/9/09
  
• IRS Strategy and the Corporate Taxpayer, AICPA Corporate Taxation Insider, 5/28/09
  
• Cell Phones and Our Outdated Tax Law, AICPA Tax Insider, 7/16/09
  
• Regulating Tax Return Preparers, AICPA Tax Insider, 10/15/09
  
• Interesting Reports of 2009, AICPA Tax Insider, 12/10/09
  
• Documenting the First-Time Homebuyer Credit, AICPA Tax Insider, 3/11/10
  
• Employers — Please Stimulate the Economy!, AICPA Tax Insider, 4/15/10
  
• "Do You Remember?", AICPA Tax Insider, 8/12/10
  
• 25th Anniversary of the Tax Reform Act of 1986, AICPA Tax Insider, 10/13/11
  
• Client service idea for the 2012 filing season, AICPA Tax Insider, 4/12/12
  
• Top 10 Tax Developments of 2012, AICPA Tax Insider, 1/16/13
  
• Health Care Law Presents New Opportunities for CPAs, AICPA Tax Insider, 2/14/13
  
• Test Your Knowledge of Corporate Tax Data, AICPA Corporate Taxation Insider, 4/25/13
  
• What's My Rate?, AICPA Tax Insider, 12/12/13
  
• State income tax filing post-Windsor, AICPA Tax Insider, 2/13/14
  
• Ethical Considerations When Your Potential Client is a Marijuana Business, The Federal Lawyer, July 2014
  
• Test your knowledge of individual tax data, AICPA Tax Insider, 8/14/14
  
• To be or not to be compensatory, AICPA Corporate Taxation Insider, 10/23/14
  
• Recent developments may affect individuals' filing status, AICPA Tax Insider, 12/11/14
  
• Measuring the taxable income of a marijuana business, AICPA Tax Insider, 2/12/15 
  
• Due-diligence considerations for 2014 individual income tax returns, AICPA Tax Insider, 1/15/15
  
• Tax! Tax! Tax! - IRS proposal for taxing slot machine winnings, AICPA Tax Insider, 4/9/15
  
• Catching up after filing season, AICPA Tax Insider, 5/14/15
  
• Is it rent? That depends on the lease, AICPA Tax Insider, 7/16/15
  
• Poor Recordkeeping Hurts Taxpayers: Problems and Preventions, AICPA Tax Insider, 10/29/15
  
• Preparing for the 2016 Filing Season, AICPA Tax Insider, 12/17/15
  
• Cautions regarding recent law changes, 1/25/16
  
• Changes in Tax Legislation in 2015 - Lots of Them!, AICPA Tax Insider, 3/24/16
  

Federal Tax Reform and Strategy 

​​​​​AMT 

Simplicity and transparency versus the dread AMT, Silicon Valley/San Jose Business Journal, 12/7/07

Penalty Reform

Penalty Reform, AICPA Tax Insider, 11/12/09

Compliance, Guidance and Paid Preparers

• Categorizing FAQs in the guidance sphere, AICPA The Tax Adviser, 1/1/21
• FAQs: Problems with Informal Guidance from the IRS (2012) by Horwitz and Nellen,
  presented to staff of House Ways & Means, Senate Finance, Joint Committee on Taxation, IRS Chief Counsel, Treasury, as well as to National Taxpayer Advocate Nina Olson and her staff,
  ​as part of the California Bar Tax Section DC Delegation activity of May 2012
• National Taxpayer Advocate Office response to a request by Professor Nellen to look into the matter of use of FAQs rather than binding guidance, as a taxpayer rights issue - see 21st Century Taxation blog post of 3/16/11.
• How Heavy is an IRS FAQ?, AICPA Tax Insider, 11/11/10
• Due Diligence Reminders for the 2012 Filing Season, AICPA Tax Insider 
  
  • Part 1 (1/12/12)
    
  • Part 2 (2/9/11)

 IRS and Return Preparers

• ​IRS website - https://www.irs.gov/tax-professionals. 
• Letters to preparers about reviewing their practices during filing season, and letters for other purposes - IRS website with links to letters + IRS "Knock and Talk Visits" on EITC

  Articles by Professor Nellen about history and issues of regulating preparers 

• Blog post (7/24/14) on IRS Voluntary Registration System Released in June 2014, with links to IRS rule and response from practitioner groups
  • Rev. Proc. 81-38 would be repealed per Rev. Proc. 2014-42
• Regulating all return preparers: Back to the drawing board; AICPA Tax Insider, 3/13/14
• Can the IRS regulate all return preparers?, AICPA Tax Insider, 10/17/13
• PTIN - Continuing Sequels, AICPA Tax Insider, 6/9/11
• The Competent Tax-return Preparer, AICPA Tax Insider, 3/10/11 (the link in this article has been removed from the IRS web site, but you can find the original material here)
• Yet More Paid Return Preparer Categories!, AICPA Tax Insider, 1/13/11
• Registered Tax Return Preparers, AICPA Tax Insider, 9/10/10
• Regulating Tax Return Preparers, AICPA Tax Insider, 10/15/09

Links related to the Loving case challenging the ability of the IRS to regulate all return preparers

• National Taxpayer Advocate's 2-13 Annual Report to Congress (January 2014) - one of "most serious issues" noted is on regulation of return preparers.
• Loving v. IRS, No. 13-5061 (DC Cir, 2/11/14) - IRS lost; IRS does not have statutory authority to require unenrolled preparers to pass a test and have continuing education
  
• Loving v IRS, Civil Action No. 12-385 (DC DC, 1/18/13) - IRS lost so was enjoined from implementing its system for certain preparers to become an RTRP.
• District Court opinion (2/1/13) on IRS request to stay the 1/18/13 decision (the court said no, but the PTIN system could continue)   +  IRS website information
• IRS Brief (3/29/13) in DC Circuit Court of Appeals​
• ​Comments on the 9/24/13 hearing (selected) 
  • ​Reuters, “IRS rides 1884 'dead horse' law to defense of tax preparer rules,” Patrick Temple-West, 9/24/13.
  • Tax Foundation, 9/25/13
• Links from Tax Appellate Blog (Miller & Chevalier)
• Links from Institute for Justice
• Amicus for Plaintiffs 
  • Tax Foundation, et al
• Amicus for Government
  • Five Former IRS Commissioners
  • National Consumer Law Center & National Community Tax Coalition
• Other comments/observations:
  • AICPA 2021

 Small Business

• AICPA Position Paper, Recommendations for Tax Law Changes to Reflect How Small Businesses Operate in the Modern World, March 2019 [I was lead drafter and chair of AICPA Tax Exec Committee]
  • These recommendations would truly make the tax system simpler for small businesses and reflect how business practices work today.
• Testimony on behalf of the AICPA Tax Section before the Senate Committee on Small Business and Entrepreneurship, Tax Reform: Removing Barriers to Small Business Growth, 6/14/17
• Comments presented to Senate Committee on Small Business and Entrepreneurship Tax Reform Roundtable, 7/17/13
• New Definition of 'Small' Business and Possible Relevance, AICPA Tax Insider, 9/15/11
• Small Business Tax Reform, AICPA Corporate Taxation Insider, 8/28/08
• The Many Sizes of "Small", AICPA Corporate Taxation Insider, 10/28/10
• Small Businesses and Tax Reform - written testimony submitted for the 3/3/11 House Ways & Means Committee hearing on this topic

 Worker Classification

• Worker Classification - Is Congress Ready to Take Action? AICPA Tax Insider, 12/13/07
• Renewed Focus on Worker Classification, AICPA Corporate Taxation Insider, 8/26/10
• Reference materials and links - here

 Tax Gap 

• Property Transactions of Individuals Can Contribute to the Tax Gap, AICPA Tax Insider, 9/13/07
• Closing the Tax Gap, AICPA Tax Insider, 8/14/08
• Rental Real Estate Issues, AICPA Tax Insider, 1/15/09
• Complexity and the Tax Gap - We Can't Just Blame Cheaters for the Gap, blog 1/16/09
• Interesting Reports of 2009, AICPA Tax Insider, 12/10/09
• Narrowing the Tax Gap for Tax Reform, AICPA Tax Insider, 3/14/13
• Wow! IRS Comm'r Rettig Estimates Annual Tax Gap at $1 Trillion, 4/13/21 blog post

Retirement Savings Reform

• Rethinking IRAs, AICPA Tax Insider, 7/17/08
• 401(k) Concerns and Ideas, AICPA Tax Insider, 11/13/08

Health Care and the Tax System

• What individuals need to know about the Affordable Care Act for 2016, AICPA Tax Insider, 2/18/16
• An update on Affordable Care Act busy season developments, AICPA Tax Insider, 3/12/15
• Can individuals on federal exchange claim the premium tax credit?, AICPA Tax Insider, 10/16/14
• Health Care Law Presents New Opportunities for CPAs, AICPA Tax Insider, 2/14/13
• Pot of Gold in the Employer-Provided Healthcare Exclusion, AICPA Tax Insider, 6/12/08 (the benefits of and need to link health care and tax reforms)

Budget Problems

• Tough Tax Questions for Presidential Candidates, The AICPA Tax Insider, 2/14/08

Environmental Taxes 

• Know New Taxes (a look at environmental taxes), SF Chronicle, 9/19/07
• Warming up to a Carbon Tax, AICPA Corporate Taxation Insider, 11/29/07
• Policy Considerations of a Carbon Tax, AICPA Corporate Taxation Insider, 12/11/07
• Taxes and Sustainability, Journal of Green Building, Fall 2007
• Green Taxation, AICPA Tax Insider, 9/11/08
• Conflicting Goals - Global Warming and Standard Mileage Rate, blog 11/26/08
• The Greening of the Work of Tax Advisers, AICPA Tax Insider, 5/14/09
• Tax Aspects of Greenhouse Gas Legislation, AICPA Tax Insider, 8/13/09

E-Commerce and New Economy 

• Taxation and Today's Digital Economy, CCH's Journal of Tax Practice & Procedure, May-June 2015
• Overview of Internet Taxation Issues , published by Bloomberg BNA Internet Law Resource Center (2014) (95 pages)  
• Bitcoin taxation - clarity and mystery, AICPA Tax Insider, 6/12/14
• Real taxes in the virtual economy, AICPA Tax Insider, 8/15/13
• Internet Taxation and Principles of Good Tax Policy (2012)
  
• Internet Era Questions for Individual Clients, AICPA Tax Insider, 1/10/08
  
• Overview to federal and state e-commerce tax issues   presentation outline 11/3/06
  
• Let's say goodbye to the Internet tax moratorium  Silicon Valley/San Jose Business Journal, 8/10/07 and Portland Business Journal, 8/17/07
  
• E-Traits
  
• Chapter from the Internet Encyclopedia, 2004, 11 pages
  
  

• The 21st Century Taxation Blog
• Policy Approach to Analyzing Tax Systems compiled by Annette Nellen
  

Links

Federal Tax Reform

21st Century Taxation

Tax Reform - Modernizing Tax Systems,      Following Principles of Good Tax Policy ​

​​HOME                       Copyright © 21st Century Taxation. All rights reserved.

• Tax Reform Information  a website with background information on major federal tax reforms, links to legislation and state tax commission reports and links to relevant policy reports.
• Let's say 'goodbye' to the April 15 due date, The Hill, op ed 4/17/21
• 3 Questions to Ask When Congress Wants to Change Your Taxes, Barron's, op ed, 3/8/21
  
• No new taxes for the ultra rich - fix bad tax policy instead, The Hill, 9/15/20
• Repeal the Kiddie Tax, 10/23/19 blog post
• Federal Tax Reform and the Future of §197, Bloomberg BNA Tax Mgmt, 8/21/17
  
• Form 8332 Challenges for Divorced Couples, AICPA Tax Insider, 10/20/16
  
• House Republicans Offer "A Better Way" For Taxes, AICPA Tax Insider, 7/28/16
  
• Transparency for Individual Taxes, AICPA Tax Insider, 4/14/16
• Input for the Senate Finance Committee Working Group on Individual Income Tax, 4/15/15
  
• Strategy for Major Tax Reform, AICPA Tax Insider, 11/8/07
• Modernizing and Rationalizing Depreciation, California Bar DC Delegation Paper, with Chad Jaben, May 2010
• Comments for Senate Committee on Small Business Tax Reform Roundtable, 7/17/13
• 30 Years After the Tax Reform Act: Still aiming for a better tax system, Journal of Accountancy, Oct 2016, with Jeff Porter, CPA
  
• Tax reform: Challenges of broadening the tax base, AICPA Tax Insider, 9/17/15
• Highway Trust Fund in the tax reform spotlight, AICPA Tax Insider, 8/13/15
• Tax reform for 2015: One step forward, two steps back?, AICPA Tax Insider, 6/11/15
• To be or not to be compensatory, AICPA Corporate Taxation Insider, 10/23/14
• Blog post of 10/24/14 with tax reform comments about above article topic
• TTINs and protecting taxpayer identities, AICPA Tax Insider, 9/11/14
• Advertising expense and tax reform: How not to broaden the base, AICPA Corporate Taxation Insider, 7/31/14
• What's missing from Camp's tax reform proposal? AICPA Tax Insider, 5/15/14
• Left behind: Expired Individual Tax Provisions, AICPA Tax Insider, 4/10/14
• Real revenue for tax reform, AICPA Tax Insider, 1/16/14
• Clearing a path to a lower corporate tax rate, AICPA Corporate Taxation Insider, 10/31/13
• What are the signs that tax reform will occur during this Congress?, AICPA Tax Insider, 7/11/13
• Budget proposals and the tax system, AICPA Tax Insider, 4/11/13
• Time to move Sec. 7523 budget information into the Digital Age, AICPA Tax Insider, 11/8/12
• Questions about tax reform for the 2012 presidential candidates, AICPA Tax Insider, 10/11/12
• Expiring Provisions by the Numbers, AICPA Tax Insider, 9/13/12
• Pathway to tax reform, AICPA Tax Insider, 8/9/12
• Boosting Opportunities and Growth Through Tax Reform: Helping More Young People Achieve The American Dream - testimony submitted for written record of this 7/10/12 Senate Finance Committee hearing
• Tax Reform Calculations: Helping Clients See Direct Financial Effects, AICPA Tax Insider, 5/10/12
• Client service idea for the 2012 filing season, AICPA Tax Insider, 4/12/12
• Many Questions about the Path to Prosperity, AICPA Corporate Taxation Insider, 4/26/12
• President Obama's Business Tax Reform Plan, AICPA Tax Insider, 3/8/12
• The Rough Road to a 28% Corporate Tax Rate, AICPA Corporate Taxation Insider, 11/10/11
• Pushing for Specifics on Tax Reform Proposals, AICPA Tax Insider, 11/10/11
• Tax Reform: Incentives for Innovation, AICPA Corporate Taxation Insider, 9/29/11
• Testimony before Senate Finance Committee - Tax Reform and Incentives for Innovation, 9/20/11
• Tax Code’s Burdens on Individuals and Families Demonstrate the Need for Comprehensive Tax Reform - written testimony from the AICPA Individual Income Taxation Technical Resource Panel for a 4/13/11 House Ways & Means Committee  (I had the opportunity to deliver the testimony!)
• Small Businesses and Tax Reform - written testimony submitted for the 3/3/11 House Ways & Means Committee hearing on this topic
• VAT Lessons for U.S. Tax Reform, AICPA Corporate Taxation Insider, 8/25/11
• The Journey to a Lower Corporate Tax Rate, AICPA Corporate Taxation Insider, 3/24/11
• Rethinking the Income Tax Calculation - A Look At Tax Expenditures, AICPA Tax Insider, 2/10/11
• Can the President's Deficit Commission's Proposals Lead to Corporate Tax Reform?, AICPA Corporate Taxation Insider, 1/27/11
• 2010 — Setting the Stage for a New Tax Era, AICPA Tax Insider, 12/9/10
• Tax Considerations in Deficit Reform, AICPA Corporate Taxation Insider, 12/9/10
• Lessons Learned from the Tax Reform Act of 1986, AICPA Tax Insider, 10/14/10
• Make Room on the Shelf — One More Tax Reform Report, AICPA Corporate Taxation Insider, 9/23/10
• 1099s - The Good, The Bad and The Ugly, AICPA Corporate Taxation Insider, 11/11/10
• Hope versus Opportunity: Higher Education Tax Incentives, AICPA Tax Insider, 7/15/10
• Self-Employment Tax Policy Considerations, AICPA Tax Insider, 6/17/10
• VAT Mania, AICPA Corporate Taxation Insider, 4/29/10
• Demand a Simpler Income Tax, The Press Enterprise, 4/14/10
• Data-Driven Corporate Tax Reform Perspectives, AICPA Corporate Taxation Insider, 3/25/10
• Proposed Tax Changes for Businesses, AICPA Corporate Taxation Insider, 2/25/10
• Transparency and the FY2011 Budget, AICPA Tax Insider, 2/11/2010
• S Corporations, Complexity and the Tax Gap, AICPA Corporate Taxation Insider, 1/28/2010
• Overlooking Tax Policy: A Decade in Review, AICPA Tax Insider, 1/14/2010
• Lowering Corporate Tax Rates, AICPA Corporate Taxation Insider, 12/10/09
• Corporate Tax Under the Microscope, AICPA Corporate Taxation Insider, 1/24/08
• Goodbye State Tax Deduction, AICPA Tax Insider, 5/8/08
• Legislative Leftovers, AICPA Corporate Taxation Insider, 10/23/08 (review of tax reform discussions in 110th Congress and likely outlook for 2009/2010)
• Groundwork for Modernizing International Tax Rules in the US, AICPA Corporate Taxation Insider, 11/13/08
• Remembering Forgotten Tax Issues, AICPA Corporate Taxation Insider, 1/29/09
• Is It Time to Increase the Capital Loss Limitation?, AICPA Tax Insider, 2/12/09
• The International Tax Reform Agenda, AICPA Corporate Taxation Insider, 4/23/09
• A Laundry List of Revenue Options, AICPA Tax Insider, 9/10/09
• The Future of the Corporate Income Tax, AICPA Corporate Taxation Insider, 10/25/07
• President Obama's Tax Reform Task Force chaired by Paul Volcker:
  • Background information
  • Towards Tax Reform, Tax Analyst's collection of 32 commissioned essays with suggestions for the task force, 9/09
    • Strive for a Sound and Respected Tax System - an essay by Annette Nellen
• Policy approach to analyzing tax systems and proposals (Nellen)