New Tax Law Section Chair: ‘Tax Lawyers Are Some of the Nicest People in the Legal Profession’
2.9.2026
Lawrence Garrett is just weeks into his term as the chair of the New York State Bar Association Tax Law Section, and is pleased that he was launched into his tenure by a very successful Annual Meeting program.
Over a thousand members attended the annual Tax Section luncheon with its high-profile speaker from the U. S. Department of the Treasury. Garrett says the program highlights the good working relationship the section has with the government regardless of who is in power in DC.
“It really was an opportunity to hear, without any filter, about the Administration’s tax priorities and the underlying principles that will be used to develop future guidance,” he said adding, “It is important for taxpayers and advisors to understand these priorities and principles as they plan transactions or apply tax laws and regulations to their own circumstances or their client matters.”
In his address at the Tax luncheon, Deputy Assistant Secretary for Tax Policy Kevin Salinger said the section’s reports were the most careful and substantive that the Treasury receives.
“The feedback you provide plays a real role in our work. When we take a wrong turn, you let us know,” Salinger said. “Even if we don’t adopt your opinions, they sharpen our thinking. They force us to confront real world consequences of our policy.”
Maintaining a positive working relationship across administrations, Garrett says, helps the Tax Section identify topics on which its reports will be most impactful and to set our own priorities for reports. It also allows the section to maintain the focus on its mission.
Principled Mission
“Our mission is not client advocacy, but what is best in terms of tax policy and tax administration,” he said. “We care about the public interest in a tax sense. For example, we ask questions like how do you ensure that similarly situated taxpayers are treated equally? And we leave to others political questions like what economic activity should be encouraged or discouraged?”
The Ernst & Young attorney has spent over two decades in the section, serving on several committees and on its Executive Committee where he says you will find the brightest tax minds in the nation.
“The members of the Executive Committee and our working groups truly are leaders within the tax community in and beyond New York. It’s hard not to be incredibly challenged by, and impressed with, the level of discourse that goes on in our meetings. The quality of thinking these people bring to the table along with their commitment to doing the right thing is quite impressive. It’s an honor to be the chair of an organization that is so committed to quality.”
Plan of Action
Looking to the year ahead, Garrett has two main goals for the section. First, to continue a pipeline of high-quality, objectively written reports from the section to government agencies. Issues to watch for in 2026 span a broad range, from international taxation to New York City and New York State matters, from taxation of corporate transactions to the treatment of financial products and emerging technologies.
Garrett’s second goal is to encourage young lawyers in the section to participate in the Tax Section, beginning by attending the summer meeting this June in Washington, D.C. There will be opportunities to take in the sights of the nation’s capital while celebrating its 250th birthday. It should be a great venue for young lawyers to grow their practice and network, while having fun.
“We have plenty of openings for new people, young folks especially. If you are interested in developing reports, come join us,” he said. “The New York State Bar Association provides a wonderful opportunity to make a difference and give back, while at the same time advancing your understanding of tax law and broadening your network.”
When asked why he chose tax law as a practice area, Garrett mentions a common refrain of tax lawyers who like the intellectual challenge of figuring out how the puzzle pieces of tax law fit together. He paused, and on further reflection, remembered the kindness shown by other tax lawyers to him as a young associate at his first job with a New York-based firm.
“The tax lawyers at my first firm were the nicest people in the firm in my opinion,” he said. “In the course of my transactional practice, I later learned that this was not unique to that firm. My experience at the Tax Section certainly has reinforced my thinking in this regard. It’s an infectious combination: intellectual rigor and personal kindness!”
