ABA Tax Section to celebrate Declaration of Independence at spring meeting

April 15, 2026

ABA Tax Section to celebrate Declaration of Independence at spring meeting

In observance of the 250th anniversary of the Declaration of Independence, the ABA Section of Taxation will host a series of panels and special events around the theme "Taxes, The Declaration of Independence & American Democracy" during its 2026 May Tax Meeting, May 7-9, in Washington, D.C.

"In keeping with our national celebration of the Declaration of Independence, one objective of this year's meeting is to strengthen our members' understanding of the historic connection between taxes and the principles embodied in the Declaration of Independence and U.S. Constitution," said David G. Richardson, a Tax Section council member who has been leading the planning of the 250th observance sessions. "We also want to remind them of the vital role that they, as lawyers, can play in strengthening our democracy."

As part of the observance, Jeh C. Johnson, former secretary of the U.S. Department of Homeland Security, co-chair of the Task Force for American Democracy and past co-chair of the ABA Task Force for American Democracy, which completed its initiative with its September 2025 final report, will discuss American democracy and the final report's key findings and recommendations at "The State of Our American Democracy" program at 2 p.m. on Thursday, May 7.

In addition to the annual policy discussions, forums, panels and pro bono and tax clinics that demonstrate the section's commitment to making a more fair, equitable and efficient tax system through public service, the meeting will feature eight sessions that celebrate the anniversary of the Declaration of Independence.

Also on May 7, a group of top scholars of early American history will discuss "Taxes and the Declaration of Independence," exploring the document's principles and the interplay between those ideals and those in the U.S. Constitution. Panelists include Sarah Pearsall of Johns Hopkins University; Rosemarie Zagarri of George Mason University and former president of the Society for Historians of the Early American Republic; and François Furstenberg of Johns Hopkins University.

The opening session will conclude with a panel discussion on "The Evolution of American Tax Law" through the lens of domestic values and examine the extent to which the income tax regime promotes societal fiscal engagement. The panel includes Brant Helwig, faculty director of the Graduate Tax Program at New York University School of Law; Lawrence Zelenak, Duke University School of Law; and Ajay Mehrotra, the Stanford Clinton Sr. and Zylpha Kilbride Clinton Research Professor of Law at Northwestern Pritzker School of Law.

In a May 9 panel titled "What Do Taxes Mean to Americans and Democracy? A Discussion of the History, Morality and Public Perception of Taxes in American Society," prominent tax experts will explore how attitudes about tax have shaped American history, the moral landscape in which Americans experience and make sense of the tax system and how Americans' views on taxation in principle differ from the tax policies that they accept in practice.

The speakers include Ruth Braunstein, SNF Agora Institute Professor of Sociology, Johns Hopkins University's SNF Agora Institute; Andrea Louise Campbell, Arthur and Ruth Sloan Professor of Political Science, Massachusetts Institute of Technology; and Vanessa Williamson, senior fellow in Governance Studies, Brookings, and senior fellow, Urban-Brookings Tax Policy Center. Joseph Thorndike, director of the Tax History Project, Tax Analysts, is the moderator.

Other meeting highlights include:

"Landmark Supreme Court Decisions: 200+ Years of Tax Law Jurisprudence" will examine the earliest challenges to federal taxing authority through modern disputes over the definition of income, the Supreme Court's pivotal role in shaping the contours of American tax law and the court's impact on practitioners and policymakers alike.

A discussion of "Tax Policy and Simplification" will delve into tax policy in U.S. history and the key events that have shaped tax policy over time and what continues to evolve in shaping the tax systems, including the Tax Reform Acts of 1976 and 1986 on their respective 50th and 40th anniversaries.

"Tax Practice and the Democratic Process" will review the integral role tax has played in the history of the United States, including how tax practice has evolved, how tax practitioners intersect with the democratic process, through legislation and lobbying for example, and how regulation and ethical rules of tax practice have changed over the years.

In "The Constitution Pushes Back: Old Limits, New Tax Litigation Strategies," panelists will discuss how the courts are re-examining some of the Constitution's oldest structural protections - and giving them new force in tax cases. It will focus on First and Seventh Amendment claims, due process and separation-of-powers arguments, including the aftershocks of SEC vs. Jarkesy and renewed attention to jury-trial rights in tax enforcement.

Additional programing and networking opportunities celebrating the 250th anniversary will be announced. Check here for updated programming.