This book explores the process of making U.S. tax law and examines the ways in which considerations of tax policy, tax politics, and tax administration intersect and contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties. The book provides detailed information regarding the legislative process that has not been published in other resources. This insider's look into the workings of the government is derived from Berman's twenty-five-year career as a Washington, D.C. tax attorney. The book uses tax legislation as a substantive backdrop for considering the legislative process and is suited for use in J.D.- or LL.M.-level courses such as Making Tax Law, Legislation, or Federal Regulatory and Legislative Practice Seminar.
"There are many tax experts, but only a very select few combine executive branch, congressional, private sector and academic perspective in the way that Dan Berman does.
His views should be given extremely careful consideration."
—Lawrence H. Summers,
former U.S. Secretary of the Treasury and
former President of Harvard University
"Dan is an expert at making and practicing tax law."
—Sheldon S. Cohen,
of Internal Revenue