Taxation Section

News from the Section

Greetings from the 2016-2017 Chair

Chair Betty WilliamsThe Executive Committee of the Taxation Section of the State Bar of California is comprised of 18 talented tax attorneys who work together throughout the year to lead delegations in Washington, D.C. and Sacramento, and to produce a variety of educational seminars regarding federal, state, and local tax matters. I am particularly pleased to expand the unique involvement and influence of the Taxation Section on tax policy and legislation through our new Comment Letter Project, in which we will submit comment letters to legislative bodies, the IRS, and California state tax agencies when appropriate, and in response to their requests for comments on regulations, proposed legislation, statutory provisions, or areas in need of guidance. If you are interested in getting involved with one of the Taxation Section’s 11 standing committees, please contact me or any of the other members of the Taxation Section's Executive Committee.

Betty J. Williams
Chair, Taxation Section
Law Office of Williams & Associates, P.C., Sacramento

Calendar of Events

Webinar: Tax Crimes and Divorce

Wednesday, December 7, 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.

Program Objectives:

  • Learn how to recognize when clients are crossing the line and committing tax crimes before, during and after divorce proceedings.

  • Obtain guidance where Tax Attorneys are representing clients involved in potential or actual divorce proceedings that have underlying criminal tax issues associated with them.

  • Learn to recognize and avoid potential conflicts of interest and ethical duty complications common to divorces with underlying criminal tax issues. 

  • Learn what is needed in criminal tax divorce cases to help your client avoid criminal prosecution and mitigate other associated risks.

Speaker: David W. Klasing, Esq., M.S.-Tax CPA

Webinar: The Duty of Consistency and Reporting Rules Under Sections 1014(f) and 6035

Thursday, December 15, 2016, 12 noon - 1 p.m.

This program offers 1 hour participatory MCLE credit and 1 hour legal specialization credit in Taxation Law and 1 hour legal specialization credit in Estate Planning; Trust & Probate Law. You must register in advance to participate.

Federal law enacted on July 31, 2015 added new section 1014(f) and section 6035 to the Internal Revenue Code. Existing federal law provides that assets passing from a decedent to a beneficiary receive a new income tax basis equal to the date of death value, with limited exceptions. Those assets and the date of death value would be reported on an estate tax return, if filed. Prior to the 2015 law, a beneficiary had no duty to accept the reported values, and could report an income tax basis greater than the date of death value reported on the return. New section 1014(f) prohibits that ability in many situations. Prior to the 2015 law, an executor had no federal duty to inform an estate beneficiary about the estate tax return or provide relevant income tax information about the estate assets the beneficiary received. Section 6035 now imposes a duty on the executor to provide that information. This duty applies to executors of all estates required to file returns, even if no tax is due. This webinar will discuss the scope and effects of these new statutes.

Speaker: Michael Gerson

2017 Sacramento Delegation

February 2-3, 2017

In 2013, the Taxation Section revived its annual delegation to Sacramento, where tax practitioners present papers on topics of concern to high-ranking officials of the Board of Equalization, Franchise Tax Board and Legislative staff. The meetings take place in the Capital Building. The proposals and comments contained in the papers are the individual views of the authors who prepared them and do not represent the position of the State Bar of California or the Taxation Section of the State Bar.

The 2017 Sacramento Delegation is set for February 2-3, 2017. The delegation begins at a rehearsal dinner for the presenters on the evening of February 2, followed on February 3 by presentation of papers at the Capitol Building in Sacramento. Several papers in the past resulted in legislation proposed to the State Legislature and changes in agency policy. Chris Campbell will lead the 2017 Delegation. If you are interested in learning more about the Sacramento Delegation or presenting a paper at the delegation, please contact:

Chris Campbell
Deloitte Tax LLP
555 W 5th St, Suite 2700
Los Angeles, CA 90013-1024

The deadline for proposals to be submitted to Chris Campbell for the 2017 Sacramento Delegation is Friday, September 2, 2016.

Articles Sought

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.

The California Tax Lawyer is also seeking authors to publish self-study articles that offer the reader MCLE credit. If you are interested in more information and guidelines for the self-study articles, please contact:

Adria S. Price, Esq.
P.O. Box 100
Santa Claus, IN 47579

Women in Tax

Join the exciting new WOMEN IN TAX standing committee!  The mission of the State Bar of California Taxation Section Women in Tax is to:

  • Sponsor educational programs and networking opportunities designed to benefit women lawyers practicing in the field of tax;
  • Provide a forum for discussion and understanding of issues affecting women lawyers;
  • Foster education and advocate for reform relating to women's issues in the practice of tax law;
  • Explore ways to encourage women in their involvement in the legal community at all levels and mentor young and new attorneys in their practices; and
  • Promote opportunities for community service.

Click here for information on how to join today! For more information or to get involved with the committee activities, contact Adria Price, the Taxation Section Executive Committee Liaison to the Women in Tax Subcommittee, at

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
For more information on these activities and who to contact about them, click Taxation Section’s Website.

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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