Tax Law Section

This section provides continuing legal education to its members in the areas of state and federal taxation law. It also maintains a liaison with the Tennessee District of the Southeast Region of the IRS and the Tennessee Department of Revenue.

Chair
Stites & Harbison PLLC
401 Commerce St., Ste. 800
Nashville, TN 37219
LinkedIn: michaelgoode
(404)680-6295
Immediate Past Chair
Egerton, McAfee, Armistead &...
900 S Gay St Ste 1400
Knoxville, TN 37902-1838
(865)546-0500
Staff Coordinator
Tennessee Bar Association
221 4th Avenue N. Suite 400
Nashville, TN 37219
(615)383-7421

TBA Gears Up for 2018 Mock Trial Tournament

The Tennessee Bar Association will host the upcoming Tennessee High School Mock Trial Tournament on March 23 and 24 in Nashville. The Mock Trial is a two-day, single-elimination bracket-style competition where 16 high schools face-off against each other in the Davidson County Courthouse. Each team is scored on their trial preparation and skills. 

We need TBA volunteers to help be bailiffs and jurors (scorers) for the event. After signing up, we will send you a Volunteer Memo with all the information you need for competition including; parking, hotel, downtown map, courthouse rules, and reimbursement information. Come be a part of the Young Lawyers Divisions’ March Madness! Feel free to contact YLD Director Stephanie Vonnahme with any questions.

To volunteer for this event, click here.

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TSC: Municipal Taxes Must Be Paid Under Protest Before Seeking Refund

In a unanimous opinion, the Tennessee Supreme Court ruled that a taxpayer must pay disputed municipal taxes under protest before suing for a refund. In Chuck’s Package Store et al. v. City of Morristown, the court concluded that because of a change in state law, as of Jan. 1, 1986, a taxpayer is not required to pay under protest disputed state taxes collected or administered by the commissioner of revenue before seeking a refund. However, the change in state law did not affect taxpayer lawsuits to recover disputed municipal taxes. After Jan. 1, 1986, a taxpayer is still required to pay under protest disputed municipal taxes before suing for a refund. The opinion, authored by Justice Sharon G. Lee, reversed a Court of Appeals decision and the ruling of the Hamblen County Chancery Court.

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