5 Sec. Tax'n Newsl. [i] (1985-1986)

handle is hein.journals/newsqtrly5 and id is 1 raw text is: SECTION OF TAXATION
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San Diego Meeting Will Offer an
Assortment of Activities

The San Diego Midyear Meeting, to be held January
31 February 2, will offer Section members and guests a
varied menu of mini-programs, debates, social activities,
and panels.
Committee Section Meetings
On Friday, January 31, the Section Committee Meetings
will take place. Jean Owens, Internal Revenue Service
Deputy Chief Counsel, and district counsels, who are hold-
ing a meeting in San Diego prior to the Section's, will be
attending the Section's Midyear Meeting and including the
committee meetings of Civil and Criminal Tax Penalties,
Court Procedure and Estate and Gift Taxes
All committee meetings will be held at the Hotel Del
Coronado except for the following committees, Affiliated
and Related Corporations, Domestic Relations Tax Prob-
lems, Exempt Organizations, Foreign Activities of U.S.
Taxpayers, Sales and Financial Transactions, State and
Local Taxes, Tax Accounting Problems and U.S. Activ-
ities of Foreigners and Tax Treaties. These committees
will meet at the Westgate Hotel.

A discussion of state taxation will lead a list of six mini-
programs scheduled for Saturday, February 1. A new mini-
program for spouses on tax reform will also be introduced.
Everyone is welcome to attend. In place of a more tra-
ditional plenary session, two additional mini-programs are
planned for Sunday morning. These are scheduled to end
by 10:30 a.m. to permit members desiring to return home
on Sunday more flexibility in making travel plans. These
mini-programs are described later in this Newsletter.
Amid the mini-programs, participants may expect a de-
bate on section 60501, possibly another on state and local
taxes, and a panel on tax reform if the Houses passes the
Social Activities
Participants will be able to choose their type of enter-
tainment. Informal activities range from playing tennis at
the Hotel Del Coronado courts to gazing at Shamu, the
killer whale at Sea World and touring Tijuana and LaJolla.
(See Midyear Meeting on back cover)

San Diego Debate
Should Attorneys Be Exempt from Cash Fees Reporting Requirement?

At the Midyear Meeting in San Diego, the Section will
debate and vote upon the question of whether attorneys
should be required to report to the Service the identity of
Inside This Issue:
Midyear Meeting Schedule
Hotel Reservation Forms
Ticket Purchase Form
Chairman's Page
Section Activities
Meeting Poll
1986 Annual Meeting Information

clients who make cash payments of fees and expenses in
excess of $10,000.
Section 60501, enacted last year, requires all persons
(including attorneys) who receive in their business more
than $10,000 in cash or foreign currency in one or more
related transactions to report the transaction and the payor
to the Service. The Treasury Department has issued tem-
porary and proposed regulations and the Service has issued
Form 8300, which specifically require detailed information
from attorneys about their clients who use cash to pay
substantial attorneys fees for civil and criminal advice.
The American Bar Association, at the urging of the
Criminal Justice and Taxation Sections, has expressed con-
cern about the potential impact of these provisions on the
attorney-client privilege and the Constitutional rights of
the clients. The ABA has requested both Sections to work
(See San Diego Debate on back cover)

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