Summing up--Part II.

• Author: McCormally, Timothy J.
• Position: Less Taxing Matters

This column, as well as the one appearing in the September-October issue of The Tax Executive, is an expansion of remarks prepared for delivery at TEI's 67th Annual Conference. At the conference, Timothy McCormally, who will retire from the Institute at the end of 2012, received the Institute's Honorary Membership Award.

I

My tax career began in 1976 when I received my law degree from Georgetown University Law Center and joined the Washington office of Sutherland, Asbill & Brennan, a storied tax firm. My interest in tax, however, began even before I completed law school when I was asked to serve as the student editor of an article on tax evasion as an impeachable offense by a member of the House Committee on the Judiciary during the Watergate era. The thrust of the article was that the effective functioning of the tax system requires the respect and confidence of the taxpaying public in the fairness of the system and that the system's integrity is compromised when noncompliance, especially by public officials, is tolerated.

At Sutherland, I had the opportunity to work with, and learn from, the top tax lawyers in the country. During my law firm tenure, I worked with former or future IRS Commissioners, a former Chief Counsel, future International Tax Counsel and Benefits Tax Counsel, and future Tax Court Judges. By both example and expectation, these individuals and my other Sutherland colleagues taught me the importance of diligence, thoroughness, and professionalism in dealing with both clients and the government.

These traits--diligence, thoroughness, and professionalism--are important to the success of any organization, including TEI. The Institute has changed considerably since I became its first in-house attorney in 1982. Thirty years ago, the organization had 3,800 members aligned in 40 chapters in the United States and Canada; its annual budget was $1.9 million and its fund balance was $660,000. Today, the membership has grown to 7,000 individuals in 55 chapters in 28 countries; its annual budget exceeds $6 million and its reserves now surpass $8.1 million. Its staff has grown from 8 in 1982 to 18 now.

What hasn't changed, however, is TEI's commitment to excellence.., in education, in networking, and advocacy. The Institute's commitment to high-quality communications also predates my arrival and that of Edward (Ned) Sprague who became Executive Director at the same time I joined the staff. One of the legends of TEI whom I had the pleasure of knowing was its first Canadian president, Alexander B. McKie of the Toronto Chapter. The Scottish Mr. McKie and my Irish dad shared a nickname--Mac--and they also shared a passion for language and deploying it effectively in service to ideas and ideals. I'm not sure if either one of them ever used the axiom, "He who controls the dictionary, controls the debate," but they clearly subscribed to it: They knew that the right word, or turn of phrase, or tone could mean the difference between persuading someone or just ticking them off, between prevailing on an issue or just venting one's spleen.

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