The mission of the ABA Section of Taxation is to serve our members and the public by providing education about taxes and tax systems, and by providing leadership to support the development of an equitable, efficient and workable tax system. The Sect ion's focus has remained constant since that time: to find innovative ways to improve federal tax law and its administration. Both the Section and the
law have changed drastically. Landmarks for the Section include having been renamed the ABA Special Committee on Federal Taxation in 1924, and, in 1939, after much debate, becoming the ABA Section of Taxation. As of March 31, 2010, Taxation had 15,806 lawyer members, 493 associates, and 5,272 law student members for a total of 21,587 members. Regular annual dues in 2010-11 were $60 and total dues revenue for the year was $840,000. The Section of Taxation is dedicated to creating and maintaining an equitable tax system that can be fairly administered. The Section's work supports the integrity of the nation's voluntary system for tax reporting and payment. It evaluates the "simplicity, enforceability, fairness and probable effect of the tax system on economic, business and personal behavior...." However, Taxation does not speak on political and economic aspects of tax policy, such as special tax treatment designed to stimulate the economy, or on shifts in the tax burden among income groups. The Section's top projects include Tax Shelter Registration/Circular 230 and Tax Simplification issues, including repeal of the Individual Alternative Minimum Tax, simplifying Definition of Child, and addressing the myriad phase-out provisions of the tax code.
