FALLS CHURCH, VA — Tax Analysts' flagship publication, Tax Notes, the longtime industry standard for federal tax news, commentary, and analysis, introduced Kip Dellinger today as a regular contributor to its biweekly column Policy Perspectives. His first article, “Taxes, Spending, Politics, and a Shelf Project Idea,” suggests that tax policies that do not recognize political constraints are unlikely to accomplish much, that the spending tail should not wag the tax dog, and that perhaps the first target of the Shelf Project should be the expenditures of our politicians themselves.

Future articles will address tax and spending topics, tax administrative policies, and issues related to the conduct of tax professionals. Specific topics include the application of the 1961 effective tax rates to income of today’s highest-income earners, a warning about the looming battle over appropriate due diligence requirements of tax preparers, and lessons learned by an expert in tax malpractice litigation and regulatory defense. The column will also focus on emerging issues and developments of interest in federal tax compliance and practitioner conduct matters, and how "political money" is taxed (or ignored) for federal tax purposes.

About the Author

Kip Dellinger, a CPA in Santa Monica, Calif., represents clients in tax controversy matters and tax professionals in the area of tax practice conduct and regulatory and malpractice defense. He is a former Chair of the American Institute of Certified Public Accountant’s Tax Division Tax Practice Responsibilities Committee and speaks and teaches in the areas of tax practice conduct and quality control. He also served as treasurer of citizens for the Republic PAC (Ronald Reagan, founder and chair emeritus) and as tax adviser to Another Mother for Peace, the Pentagon Papers, and the Daniel Ellsberg Defense Funds.

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