Taxation Section

News from the Section

Greetings from the 2015-2016 Chair

Robert HorwitzHere you will find news of upcoming activities of the Taxation Section, which is California's only statewide tax bar association. The Section's current membership is approximately 3,000, and we invite you to join. Membership in the Taxation Section provides a unique opportunity to meet and interact with other tax practitioners and government officials throughout California, influence tax policy and legislation, and to serve on one of the Section's many Standing Committees. If you have any questions about getting involved with the Taxation Section, please email me or any of the other members of the Taxation Section's Executive Committee.

Robert S. Horwitz
Chair, Taxation Section
Hochman, Salkin, Rettig, Toscher & Perez, P.C., Beverly Hills, CA

The 2016 Annual Income Tax Seminar

Thursday, June 23, 2016

University of San Diego School of Law
San Diego, CA
Register Online

Friday, June 24, 2016

Whittier Law School
Costa Mesa, CA
Register Online

Golden Gate University School of Law
San Francisco, CA
Register Online

Program Schedule | Essential InfoPrintable Brochure | Mail/Fax Reg. Form

Earn 7.5 hours participatory MCLE credit and legal specialization in Taxation Law, including 1.5 hours of Legal Ethics! Get all the details, including speaker and registration info, by clicking here.

Webinar: How to Rescue a Troubled California Charitable Nonprofit Corporation

Tuesday, July 12, 2016, 12 noon - 1 p.m.

This program offers 1 hour participatory MCLE credit and 1 hour legal specialization credit in Taxation Law. You must register in advance to participate.

This presentation focuses on selected troubles that nonprofit organizations encounter.  Specifically, when federal tax-exemption is automatically revoked, this presentation discusses how a nonprofit can re-establish its tax-exemption.  It explains the requirements to obtain retroactive exempt status under Revenue Procedure 2014-11, including the use of streamlined retroactive with Form 1023-EZ.  It will review the exemption application process with the California Franchise Tax Board.  The presentation will also address how to fix “suspended” status with the California Secretary of State and the new enforcement regulations adopted by the California Attorney General relating to California nonprofit corporations.

Speaker: Louis E. Michelson, Law Offices of Louis E. Michelson

Webinar: IRC Section 6015 (Innocent Spouse) Refresher and Update

Thursday, August 4, 2016, 12 noon - 1 p.m.

This program offers 1 hour participatory MCLE credit and 1 hour legal specialization credit in Taxation Law. You must register in advance to participate.

IRS Section 6015 is designed to provide relief to the requesting spouse from joint and several liability for tax attributable to the other spouse, or when imposing liability for the tax would be inequitable.  Congressional intent is to make relief liberally available to qualified requesting spouses.  Establishing who is a “qualified” spouse is the challenge.  Spend an hour refreshing your knowledge of this valuable law, as well as learning about the highlights of the proposed Treasury Regulations that will establish the tests required to be satisfied in order to benefit from Section 6015.

Speaker: Carolyn M. Lee, Abkin Law LLP

Webinar: Ground-Breaking Estate Planning Developments

Wednesday, August 10, 2016, 12 noon - 1 p.m.

This program offers 1 hour participatory MCLE credit and 1 hour legal specialization credit in Taxation Law. You must register in advance to participate.

Recommendations for (a) limiting step-up in basis treatment exclusively to Section 1014(b) situations, and (b) providing carryover basis treatment for grantor trust assets on the death of the grantor under Section 1015(b) by narrowing the scope of 1014(b)(1) will be presented.  A Potential step-up on the grantor’s death for certain directed grantor trust assets under Section 1014(b)(3) will also be explored.

Moderator: David P. Jones
Speaker: Mark C. Morris

The State Bar of California Annual Meeting

My Annual MeetingThursday-Sunday, September 29-October 2, 2016
Marriot Marquis San Diego Marina
San Diego, California

The State Bar will be holding its Annual Meeting on September 29 – October 2, 2016 in San Diego.  The 2016 Annual Meeting will feature a number of valuable educational programs and networking events, including programs geared toward tax practitioners.  The Taxation Section will be presenting four programs during the Annual Meeting, covering such diverse topics as gift and estate tax basics, employment taxes, employee benefits and avoiding a tax audit.  We look forward to seeing you there.  For more information, please check online.

2016 Annual Meeting of the California Tax Bar and California Tax Policy Conference

Hilton San Diego Resort and Spa at Mission BayWednesday-Friday, October 26-28, 2016
Hilton San Diego Resort and Spa on Mission Bay
San Diego

The Premier California Tax Education Event

Offering MCLE, Legal Specialization & CPE Credit

Save the dates! Attending the Annual Meeting of The California Tax Bar and California Tax Policy Conference is a valuable investment in your career. It is a key venue for networking, client development, social and leisure events, and quality education.

For more information, see 2016 Annual Meeting of the California Tax Bar and California Tax Policy Conference.

Articles Sought

California Journal of Tax Litigation

Tax Procedure and Litigation Committee

The California Journal of Tax Litigation is published quarterly by the Tax Procedure and Litigation Committee. Articles are being solicited for upcoming editions of the journal. The journal contains articles on current issues in tax litigation and procedure. Send your submissions to: Aubrey Hone, Hone & Maxwell, 870 Market St #586, San Francisco, CA 94102, 415-765-7516.

California Tax Lawyer

California Tax Lawyer, the Taxation Section's official publication, is sent free to members of the Section. The journal is designed to keep tax lawyers and other tax professionals apprised of the latest developments in the field, as well as up-to-date on the activities of the Section. To receive a subscription, you need only Join the Section.

Anyone can submit an article to the Editors for consideration for publication in California Tax Lawyer. Submissions are typically due February 15, May 15, August 15, and November 15. For more information, please read these guidelines on the Taxation Section website.

Social Media

FacebookTwitterThe Taxation Section maintains a Facebook account,, and a Twitter account,  We will be posting regularly, so like us on Facebook and follow us on Twitter.

Meet Your Executive Committee

The Taxation Section is managed by its Executive Committee, which meets quarterly and is comprised of tax lawyers working in private law firms, accounting firms, government, and corporations throughout California. See contact information for the current Executive Committee members, or see the appointments process for information on becoming a member of the Executive Committee in the future. We encourage you to become involved.

Thank You for Being a Section Member - Here's 6 Hours MCLE in Legal Ethics!

We're very grateful for your membership in the Section. As a token of that, we're offering six hours of self-study MCLE credit in the area of Legal Ethics. The programs are posted in our Member's Only Area.

Simply watch the programs and read the accompanying materials, and keep track of having done so. You can report this to the State Bar when it's time to demonstrate your compliance with the MCLE requirements.

Online CLE for Participatory Credit -- Available Anytime!

Past programs are available over the internet for participatory MCLE credit. For more information, see online CLE and select Taxation Section. Be sure to check out CLEtoGo if you're interested in downloadable podcasts.

Get Involved

The Taxation Section relies on the energy, effort, and dedication of the members of the California tax practitioner community.  We encourage all members of the Taxation Section to get involved in the section - your section.  Here are some things you can do right now:

  • Join a Standing Committee
  • Attend a meeting held by one of the many Standing Committees
  • Propose a topic for the Washington, D.C. Delegation
  • Propose a topic for the Sacramento Delegation
  • Propose a program for the State Bar Annual Meeting
  • Propose a program for the Annual Meeting of the California Tax Bar and California Tax Policy Conference
  • Write an article for California Tax Lawyer

Save Money with CEB

CEB LogoContinuing Education of the Bar, California (CEB) is extending a special offer to our section. As a member of the Taxation Section, you're eligible for a rebate on your section dues that can be applied to the cost of a CEB Gold CLE Passport or a CLE program ticket. Information about the section dues rebate program can be found on the CEB Web site.

Contact Us

Taxation Section
The State Bar of California
180 Howard Street
San Francisco, CA 94105-1369
FAX 415-538-2368

The Taxation Section is a State Bar of California-approved MCLE provider.

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