Michael Desmond, Jim Gadwood, Jeffrey Tebbs, Jaclyn Roeing, and Katherine Lewis will speak at the American Bar Association (ABA) Section of Taxation 2025 May Tax Meeting on May 8 and 9, 2025, in Washington, DC.

Desmond will join the panel, "What Will Be the Effects of Budget and Staffing Cuts at the IRS?" This panel will bring together former high-ranking officials at the IRS and Treasury and a leading U.S. tax policy reporter for a discussion of the latest government updates and their likely short and long-term repercussions. Panelists will focus in particular on consequences for the IRS’s use of technology.

Gadwood will moderate the panel, "What Does It Mean to Clearly Reflect Income?" This panel will explore the parameters of the clear reflection of income test, and in what contexts it might apply or not apply. The discussion will also consider the practical application of Service's discretion to challenge the use of accounting methods on clear reflection of income grounds, and how courts have approached the test over the years.

Tebbs will present, "Controversy Update: Transition Tax and Other Recent International Tax Cases."  This panel will cover recent international tax cases and developments in litigation. It will focus on cases currently being litigated under the section 965 transition tax, among other cases.

Tebbs will also join the panel, "What Would a Revival of the Nondelegation Doctrine Mean for Tax?" The Supreme Court recently heard oral argument in FCC v. Consumers' Research to determine in part whether the FCC's "Universal Service Fund" program is an improper delegation of Congress's taxing authority. With a decision expected this summer, the Court's traditional highly deferential approach to nondelegation questions could soon be replaced by a more stringent standard. This panel will discuss the potential for a nondelegation revival and the implications for tax law. 

Roeing will join the Women in Tax Forum panel, "Wrong Answers Only," an interactive session discussing legal ethics and professional responsibility standards.

Lewis will be a panelist as part of, "Sittin' Here on Capitol Hill: A Tax Bill's Journey to Enactment." Proposed tax changes seem to be announced every day, but how do these proposals actually become law? Panelists will walk through the various legislative processes that implicate tax proposals, including the congressional budget and reconciliation.