Background
Barrett, Marilyn was born on August 23, 1952 in Hoisington, Kansas, United States.
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Marilyn Barrett
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University of Kansas (Bachelor of Science, with highest distinction, 1973). University of California at Los Angeles (Juris Doctor, 1977).
Career
Admitted to the bar, 1978, California. 1979, District of Columbia and United States. Tax Court.
Beta Gamma Sigma.
Associate Editor, University of California at Los Angeles Law Review, 1976-1977. Certified Public Accountant, Maryland, 1978. Author: "Potpourri of Tax Bills, Part II: Taxpayer Bill of Rights 2.
Health Insurance Portability and Accountability Act," Continuing Education of the Bar California Business Law Reporter, January 1997. "Potpourri of Tax Bills, Part I: The Small Business Job Protection Act," Continuing Education of the Bar California Business Law Reporter, November 1996. "Environmental Costs: IRS Flip-Flops on Deductibility of Environmental Cleanup Costs," Continuing Education of the Bar California Business Law Reporter, September 1996.
"IRS Vaults Towards Simplification: Electing Entity Classification for Federal Income Tax Purposes For Unincorporated Businesses May Soon Be As Easy As 'Checking the Box,'" Continuing Education of the Bar California Business Law Reporter, July 1996. "IRS Announces New Procedures for Resolution of Worker Classification Issues," Continuing Education of the Bar California Business Law Reporter, May 1996. "Ninth Circuit Rules That Keogh Plan Contributions Cannot Be Based On S Corporation Income," Continuing Education of the Bar California Business Law Reporter, March 1996.
"Stock Options: Court Rules That Employees Must Pay Ordinary Income Tax When Their Options Were Sold As Part Of Company's Acquisition," Continuing Education of the Bar California Business Law Reporter, January 1996. "Loan Out Corporations: Ninth Circuit Rides To The Rescue As The IRS Continues Its Assault On Loan-Out Corporations," Continuing Education of the Bar California Business Law Reporter, November 1995. "United States. Supreme Court Holds That ADEA Damages Are Taxable, But Its Decision Creates New Uncertainty," Continuing Education of the Bar California Business Law Reporter, September 1995.
"When Is The Sale Of A Business Subject to Sales Tax Like an Over-the-Counter Retail Sale? In California, Most of the Time," Continuing Education of the Bar California Business Law Reporter, June 1995. "Ninth Circuit Disallows Corporation's Deduction of Interest Accrued on Deferred Compensation," Continuing Education of the Bar California Business Law Reporter, March, 1995. "The Not-So-Friendly Skies For Victims of Age Discrimination: The IRS Attacks Exclusion of ADEA Damages," Continuing Education of the Bar California Business Law Reporter, January, 1995.
"Has The Insanity Stopped? IRS Partially Reserves Punitive Policy Denying Deductibility of Clean-up Costs-But Questions Remain," California Environmental Law Reporter, July, 1994. "Tax Issues Concerning Independent Contractors and Loan-Out Corporations," Tax Management Compensation Planning Journal, (In Two Parts), September 3, 1993 and October 1, 1993. "Is the Loan-Out Corporation Dead or Alive? Is the Independent Contractor an Endangered Species?" distributed by the Los Angeles County Bar Association Taxation Section (1992).
"Rust vs. Sullivan: New Limits on Choice Imposed by the Supreme Court," Westside Woman, July 17, 1991. "Claim of Right: A Tax Doctrine Unjustly Applied to Accrued Income Subject to Litigation," 24 University of California at Los Angeles Law Review, 877, 1977. "The Recently Proposed Regulations under I.R.C. §704 (b).
A Brief Review," 9 Tax Section News, No. 3, Spring, 1983. Co-Author: "Independent Contractors, Employees, the Entertainment Industry and the IRS: Tax Administration Problem Heads for Hollywood," The American Bar Association Entertainment and Sports Lawyer, Fall, 1993. "Proposal On The Taxation of Escrow and Settlement Funds Under I.R.C. §468 B (g), Tax Notes Today, June 13, 1991.
"Section 482 and Non-recognition Transfers," Tax Notes,December 1989. Contributing Editor (Taxation), Continuing Education of the Bar California Business Law Reporter. Member: Los Angeles County (Member, Taxation, Business and Corporations Law Sections.
Chair, Taxation Section, 1997-1998. Member At Large, Executive Committee of Taxation Section, 1992-1993. Chair, Entertainment Tax Committee, 1991-1992.
Chair, Ad Hoc Disaster Recovery Tax Relief Committee, 1992-1993) and American (Member, Committee on Affiliated and Related Corporations, 1981-1992. Chair, Subcommittee on Intercompany Allocations, 1989-1990) Bar Associations. State Bar of California (Chair, Taxation Section, 1996-1997, Member, 1992-1997.
Executive Committee of TaxationSection). District of Columbia Bar. American Institute of Certified Public Accountants (Member, Tax Section).
(Also Of Counsel to Kelly & Lytton).
Membership
Member: Los Angeles County (Member, Taxation, Business and Corporations Law Sections. Chair, Taxation Section, 1997-1998. Member At Large, Executive Committee of Taxation Section, 1992-1993.
Chair, Entertainment Tax Committee, 1991-1992. Chair, Ad Hoc Disaster Recovery Tax Relief Committee, 1992-1993) and American (Member, Committee on Affiliated and Related Corporations, 1981-1992. Chair, Subcommittee on Intercompany Allocations, 1989-1990) Bar Associations.
State Bar of California (Chair, Taxation Section, 1996-1997, Member, 1992-1997. Executive Committee of TaxationSection). District of Columbia Bar.
American Institute of Certified Public Accountants (Member, Tax Section). (Also Of Counsel to Kelly & Lytton).
