Taxation Section




Paul G. Marcotte, Jr.
4800 Hampden Ln, Ste 700
Bethesda, MD 20814-2955
P: (301) 951-9368
F: (301) 654-0165

Section Dues: $20 per year

Thursday, May 15, 2014
6:00 pm - Cocktails
7:00 pm - Dinner
7:30 pm - Awards Presentations
8:00 pm - Keynote Speaker: Nina E. Olson, National Taxpayer Advocate
Cost: $60.00 per person
The Belvedere Baltimore
1 East Chase St, Baltimore, MD 21202
RSVP by May 1, 2014
Flyer/Reservation Form

SB 106 - Allows LLC to Claim Exemption from Transfer/Recordation Tax in IRC Section 368(a) Reorganization Transactions

Symposium: U.S. Taxpayers’ Foreign Accounts: FATCA, Voluntary Disclosure & Summonses Documents
Video Replay
Professor Richard Harvey, Villanova Law School, Presentation Slides: Offshore Accounts: FATCA Background, Developments, and Key Issues

Maryland State Bar Association Taxation Section Comments to Temporary Regulations on PFICs and Related Recommendations

New! Maryland Taxes, Fifth Edition
For more than three decades, Maryland Taxes has served as a definitive source of guidance on the Maryland tax system. New Fifth Edition available now!

Comptroller Advises Taxpayers of Delay to Start of 2014 Tax Season Due to IRS Issues

January 7, 2104 Employee Benefits Study Group Handout:
Lost Participants – Discussion Outline

IRS issues DOMA Guidance

Tax Talk: Winter 2014 PDF
Tax Talk: Fall 2013
Tax Talk: Spring 2013

IRS Form 4180 - Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes PDF

Past Webinars


The Tax Section Council is now calling for nominations for the J. Ronald Shiff Memorial Pro Bono Award and the Tax Excellence Award.

The Maryland State Bar Association's Section of Taxation is seeking nominations for the 2014 J. Ronald Shiff Memorial Pro Bono Award. The Award is presented annually to an attorney (whether in private practice, government, academia, public service or other area) who has demonstrated a commitment to providing legal services to low-income taxpayers. The Award will be presented to the recipient at the Section of Taxation’s Annual Irving Shulbank Memorial Dinner and Program to be held on May 15, 2014, at the Belvedere in Baltimore.

The Maryland State Bar Association’s Section of Taxation is seeking nominations for the 2014 Tax Excellence Award. The Tax Excellence Award is presented annually to an attorney, law school professor, public official or member of the judiciary who exemplifies professional, academic or public service excellence, integrity, compassion and commitment in the areas of practicing, teaching or developing tax law or tax policy. The Award will be presented to the recipient at the Section of Taxation’s Annual Irving Shulbank Memorial Dinner and Program to be held on May 15, 2014, at the Belvedere in Baltimore.

If you know an individual who should be considered for either award, please send your nomination by email (, or fax (410-244-7742), to Jennifer Pratt, Chair of the Tax Excellence Award Committee. To submit a nomination, please send a brief statement as to why you feel the nominee is worthy of consideration. Please include the nominees name, professional address, telephone number, and professional biographical background. Nominations must be submitted by March 28, 2014.


Maryland Tax Court Opinions Searchable PDF - members only
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2011 Maryland Tax Practitioner's Handbook (members only)
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2011 Spring Webinar Employment Tax Examination Basics and Hot Topics
-View Video

Roth Conversions Webinar

-View Video | Materials

Advising Clients Seeking to come in From the Cold: IRS Voluntary Disclosure Basics
(Available to Section Members)

Tax section Webinar Materials:

Maryland Tax Practitioner's Handbook (members only) Please Login to view

Joint Section Meeting on Business Trusts 3/11/10

2012/2013 ANNUAL REPORT:

This Section continued to staff its U.S. Tax Court Pro Bono Program, provided valuable input into tax legislation pending before the Maryland General Assembly, and worked closely with MSBA on tax-related CLE materials. It also provided its members with an opportunity to mingle with tax and accounting colleagues, as well as state and federal tax officials, at the Section’s annual Tax Networking Night in November, and held an open educational meeting to discuss the tax implications of pending cases before the U.S. Supreme Court that will decide the constitutionality of the federal Defense of Marriage Act in April. The Section also continued working on a project to post decisions of the Maryland Tax Court on the Section’s webpage. It will host its annual Irving Shulbank Memorial Dinner and program, where it will recognize outstanding lawyers through its Tax Excellence and J. Ronald Shiff Memorial Pro Bono Awards, in May, and will present a program, “Do Ask, Do Tell (Unless You are Telling the IRS)”, examining the treatment of same-sex couples by the IRS, Maryland, and other jurisdictions while considering the numerous planning issues and opportunities faced by same-sex couples and their legal counsel, at the MSBA Annual Meeting.


The promotion of Fulfillment and Prosperity in the Practice of Tax Law through the Exchange of Knowledge and Service to the Community.


The purposes of this Section are to bring together for furtherance of their mutual interest members of the Maryland State Bar Association concerned with the law relating to taxes; to stimulate interest of members of the Maryland State Bar and inform them in the law concerning Maryland and Federal taxation; to study proposed improvements and reforms in such laws through legislation and otherwise; and generally to promote the interests and welfare of the public and members of the Bar in the areas of taxation.


The benefits of joining the Taxation Section include the Tax Talk newsletter, Tax Section Email List, tax study groups, the Maryland Tax Practitioner's Handbook, the annual Tax Networking Night (Fall) and the Shulbank Dinner (Spring), a State Tax Legislation Committee and pro bono opportunities.

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