2025 ABA Section of Taxation May Tax Meeting in Washington, DC

From May 8–10, 2025, the American Bar Association (ABA) Section of Taxation hosted its flagship May Tax Meeting at the Marriott Marquis in Washington, DC. With hundreds of tax professionals, government officials, law students, and academics in attendance, the meeting served as a major platform for high-level discussion, education, and networking across all areas of tax law. Here is a summary of key highlights from the event:

General Overview

The May Tax Meeting included over 70 CLE and non-CLE sessions covering virtually every major practice area in tax. Panels addressed the latest developments in corporate, partnership, and international tax, tax accounting, state and local taxation, exempt organizations, employee benefits, IRS practice and procedure, and more. Attendees engaged with new legislation, emerging controversies, and the evolving landscape of digital compliance, enforcement, and equity.

Key Features and Highlights:

• Section Luncheon & Plenary Session on Saturday brought together the entire membership for a keynote address and recognition of major contributions to the tax bar. The event spotlighted the Section’s accomplishments and direction under new leadership.

• Tax & Trivia Night at Penn Social on Thursday evening provided a lighter moment, blending professional camaraderie with casual fun and fostering intergenerational networking among new and seasoned tax practitioners.

• “Live Well, Lawyer Well!” Wellness Activities included Jazzercise with Jaye Calhoun, group runs, meditation sessions, and crafting circles designed to promote holistic attorney well-being and community building.

Noteworthy Panels and Topics

• Administrative Practice: Panels analyzed IRS funding trends, customer service challenges, and the impact of potential Supreme Court rulings on the nondelegation doctrine. A special emphasis was placed on procedural equity and the future of centralized IRS enforcement tools.

• State and Local Tax (SALT): Discussions covered retroactive taxation, the “true object” test for digital transactions, nexus litigation, and taxpayer remedies rooted in fairness doctrines.

• International Tax: Significant attention was paid to Pillar Two implementation, cross-border sourcing regulations for cloud services, OECD alignment efforts, and updates in high-stakes transfer pricing controversies involving Amgen, Airbnb, and Eaton.

• Employee Benefits: Key topics included ESG-based fiduciary litigation, risk transfers in pension plans, SECURE 2.0 implementation timelines, and pending DOL guidance.

• Partnerships & LLCs: Featured deep dives into section 1245 recapture allocations, the application of new recourse liability regulations, and tiered partnership complexities under PTEP guidance and recent IRS memoranda.

• Tax Practice & Technology: Ethics and best practices for integrating artificial intelligence into audits, appeals, litigation preparation, and client advisory services were explored. Several sessions debated the practical and ethical dimensions of emerging legal tech.

Diversity and Inclusion

• The Women in Tax Forum hosted multiple sessions, including “High Tea and High Court,” ethics games, speed networking, and policy discussions on gender equity in tax leadership.

• LGBTQ+ Lawyers in Tax Forum explored how tax law has historically shaped—and continues to influence—the civil rights of LGBTQ+ taxpayers, including in areas like joint filing, imputed income, and healthcare access.

• The Loretta Collins Argrett Fellowship Welcome Lunch, pro bono programming, and DEI receptions celebrated the Tax Section’s ongoing efforts to expand access, representation, and mentorship across tax practice settings.

CLE and CPE Credits

Participants were eligible to earn both CLE and CPE credits, including sessions offering legal ethics credit. The diversity of content allowed attendees to meet a wide array of licensing requirements across jurisdictions while deepening technical knowledge and practical insight.

Conclusion

The 2025 ABA Section of Taxation May Meeting reaffirmed the Section’s standing as a cornerstone of national tax discourse and professional advancement. Through substantive panels, inclusive events, and thoughtful dialogue, the meeting offered attendees a timely, forward-looking forum for addressing today’s tax challenges and tomorrow’s policy innovations. Whether exploring global tax reform, emerging technologies, or domestic enforcement priorities, the gathering showcased the vital role of the tax bar in shaping effective and equitable tax systems. For attendees, the May Meeting was not only a chance to earn CLE—it was an opportunity to build lasting connections, refine their practice, and contribute meaningfully to the evolving tax landscape.

© 2025 Jeanette Moffa. All Rights Reserved.