Spring 2019

Message From the Chair

seasons “A new season has arrived.” Maybe once upon a time, this would be easily understood: Spring has sprung!

But in 2019, one would have to read the room to figure out what the speaker means. It could mean that baseball has returned to our little league fields or that allergy season is upon us. Or perhaps it means walleye season is back in the Detroit River. Even in Winterfell, the winter season ending means something other than no more snow.

And for many tax attorneys, calendars do not revolve around changing weather but instead bend to the almighty filing seasons. For federal and state tax practitioners, pre-April 15^th is “the” tax season. And currently, property tax attorneys are deep into the busy Tax Tribunal petition filing season.

Whatever “tax” season you find yourself in, try to find some time to enjoy the “other” season and take in some springtime sunshine and flowers!

For the Taxation Section of the State Bar of Michigan, “a new season has arrived” full of new programming and exciting events. Please see below for more information.

As always, it is nice hearing feedback about Tax in the Great Lakes: please feel free to contact me.

Jackie J. Cook, Taxation Section Chair
The Mike Cox Law Firm, PLLC
jcook@mikecoxlaw.com

Don’t Forget to Register: Annual Tax Conference on May 23 at the Inn at St. John’s

Please join us on May 23 at the Taxation Section's 32nd Annual Tax Conference. Based on feedback from you—our members—we are excited this year to offer specialty break-out tracks in

State and Local Tax
Federal Income Tax
Estates and Trusts
Employee Benefits

The plenary sessions also offer something for everyone with presentations by Wayfair's SCOTUS lawyer, Washington insiders, a representative from the Michigan Department of Treasury's new administration, and a session on purchase price allocation.

See more information on sessions and speakers and reserve your seat today.

Watch Your Inbox for the New and Improved Paperless Michigan Tax Lawyer

We are pleased to announce that the Michigan Tax Lawyer, the Taxation Section’s premier publication, will be transitioning to a fully-electronic format beginning with the spring 2019 edition. As a result, you will no longer receive a traditional, print version of the Michigan Tax Lawyer. Instead, the Michigan Tax Lawyer will be delivered right to you email inbox. There are many benefits to the new electronic format, including increased accessibility from all types of devices, interactive features (e.g., search and linking capabilities) and significant cost savings to the Taxation Section. Rest assured that the new format will not affect the quality of the publication; the substantive legal articles will remain at the same high standards that you have come to expect. In order to ensure uninterrupted delivery of the Michigan Tax Lawyer, please confirm that your current contact information (especially your email address) is up to date with the State Bar of Michigan. If you have any questions, please contact Michigan Tax Lawyer editor Mindi Johnson at mjohnson@fosterswift.com.

Transferring the Family Cottage May Be Tougher in 2019

By M. Johnny Pinjuv, Warner Norcross & Judd

Thanks to a recent decision by the Michigan Court of Appeals, transferring your family cottage into a limited liability company could increase your property taxes significantly. The decision came in the case of Scott v. South Haven, which was decided by the Michigan Court of Appeals in April of 2018. And just last month, the Michigan Supreme Court decided not to review the Scott decision, which means that the Court of Appeals decision is final.

Read More or Comment

New Tax Highlights Legislative Update

The Taxation Section offers members a Tax Highlights summary of selected legislative and regulatory tax developments of general interest to tax practitioners. This is not a comprehensive reporter of all tax developments. YOUR input is welcome. You can submit proposals for topics to include by sending a message to Sean Cook at scook@wnj.com. To see the April 1, 2019, edition of Tax Highlights, please visit: http://connect.michbar.org/tax/pubpolicy/highlights

The Section’s Catalog of Court of Claims Tax Decisions Continues Growing

gavel On May 7, 2019, the Taxation Section’s page devoted to posting new Court of Claims Opinions and Orders issued in tax cases was updated to include decisions through April 2019. Please visit the Taxation Section’s Court of Claims Orders and Opinions page: http://connect.michbar.org/tax/pubpolicy/courtofclaims

The Taxation Section Council sincerely appreciates Negah McKevitt of General Motors for her continuing efforts to compile a comprehensive summary about Court of Claims tax cases, available at: http://connect.michbar.org/tax/pubpolicy/courtofclaims

Tax Law Series On-Demand Seminars Available

tax series The Taxation Section of the State Bar of Michigan and the Institute of Continuing Legal Education co-sponsor a series of on-demand seminars on tax issues every year. This year, stay current with the following four seminars from the comfort of your office:

State and Local Tax: Examination of Wayfair
Recent Tax Legislation Effects on Income Tax
Plan for the Future of the Federal Estate Tax
Federal Tax Impact on Mergers and Acquisitions and Transactions

To register today, please visit: www.icle.org.

Are You Looking for Ways to Give Back?

volunteers needed The Taxation Section offers a tax pro bono referral panel program that gives tax attorneys an opportunity to help low-income taxpayers navigate through tax disputes and controversies.

See more information and to sign up today.

If you’re looking for legal pro bono opportunities beyond tax assistance, the State Bar of Michigan’s Lawyer Referral Service (LRS) matches attorneys with people looking for legal assistance, taking into consideration your geographic area and practice area. Learn more about LRS

Learn more about joining one or more LRS panels

Learn more about limited scope practice

Join Us: Meetings & Conferences Coming Up

Please join us at an upcoming Taxation Section event. To stay current on Section events, please visit our Events page.

Annual Meeting & Past Chairs Networking Dinner

September 18, 5:00-8:00 p.m., the Townsend Hotel, 100 Townsend St., Birmingham

Please join the Section at its Annual Meeting & Past Chairs Networking Dinner at the Townsend Hotel in Birmingham. The Annual Meeting is from 5:00–5:30 p.m., and the networking dinner is from 5:30–8:00 p.m. Cost for dinner: Taxation Section members-$40; Non-Section members-$60. Register today. No onsite registration available.

Tax Court Luncheon

September 23, 12:00-2:30 p.m., Doubletree Suites by Hilton, 525 W. Lafayette Blvd., Detroit

The Tax Court Luncheon provides an opportunity for interested practitioners and students to hear directly from Tax Court Judge Patrick J. Urda about the Tax Court. This will include a brief speech/presentation by the Judge, which will be followed by networking with fellow members. Register today. No onsite registration available. Cost: taxation section member-$20; government attorneys & law students-Free; all other registrants-$35.

Employee Benefits Committee DOL Presentation

October 17, 9:00-11:00 a.m.

Save the date! This is a possible joint SHRM/ASPPA event or "ERISA Talent Show."

Get Involved with the Tax Section Today

Join the Taxation Section today. Join Us

If you’re already a Taxation Section Member, make sure to Join a Committee today. Members of our five Committees have unique opportunities to get involved, such as writing opportunities or presenting at a conference or seminar.

Have an idea for an article? Contact our Michigan Tax Lawyer editor, Mindi Johnson, mjohnson@fosterswift.com.

Are you a newer tax attorney looking for other ways to contribute and get involved with the Taxation Section? Contact Taxation Section Chair Jackie Cook, jcook@mikecoxlaw.com

Section Information

Chair: Jackie J. Cook

Taxation Section Website