Another apology ... and year-end thank yous (plus an update on whistleblowing).

This issue of The Tax Executive is late. Like its predecessor. And their predecessors. This development has caused some dismay in my family, which is blessed with a surfeit of journalists. My father was an editor and publisher of a daily newspaper, and three of my brothers have plied their trade with publications that come out more frequently than once every other month. When one of my daughters served as editor of her high school newspaper more than a decade ago, she was better at meeting deadlines than her father. That, clearly, was a result of her learning from her mother, another writer.

During 2006, we made strides toward getting The Tax Executive back on schedule, but with the end of the year in sight, we backslid. Our September-October issue made up almost a month, but alas we have lost nearly half of that gain with this issue. My heartfelt apologies to our readers, as well as to our authors who did their part in submitting their articles in a timely manner. My resolution as editor for 2007 is to make the rest of the journey toward timeliness. In the meantime, I remind TEI members and other readers that they can find up-to-date information on TEI's advocacy and educational endeavors on our website.

One consequence of falling behind has been to delay my publicly thanking the leaders of the TEI chapters I have had the good fortune to visit. Since my last column, I have visited four chapters. Almost five.

Shortly before the Annual Conference, I travelled to Des Moines to visit the Iowa Chapter. Chapter President Steve Gatton ran an excellent meeting, which featured a presentation by Marianna Dyson of Miller & Chevalier. I thank him for his hospitality, but extend special appreciation to Bob Birch, who chauffeured me hither and yon. (Bob is the chapter's representative on the Institute's Board of Directors.) Now, when you come from the Midwest, you know "hither and yon" means more than a few blocks. In Bob's case, he not only picked me up at the airport and deposited me at my hotel, but on the day following the Iowa Chapter meeting, he drove Marianna and me to Omaha for a meeting of the Institute's nascent Omaha Chapter. Special thanks are also due to Randy Harvey and his company, ConAgra, for hosting the meeting and taking the lead in establishing a chapter in Omaha. Based on the excellent results, the Institute's Board may be asked to grant the group a charter as early as March 2007.

My second visit was to an all-day tax seminar hosted by the Westchester-Fairfield Chapter. Coming two days after the election, the meeting provided a good opportunity for tax executives to exchange ideas and predictions about how the Democrats' taking control of Congress will affect the development of tax policy. Chapter President Cal Smith and Institute Director Ralph Corasaniti did a marvelous job and, with the help of the chapter's committee chairs, delivered a full-day of top-notch tax education.

One highlight of the Westchester-Fairfield Chapter meeting was the presentation of scholarships to deserving students at local universities. Following the meeting, I received a letter from Dawn Massey, chair of the Accounting Department in the Charles F. Dolan School of Business at Fairfield University. One of Professor Massey's students received an award, and in thanking TEI for its generosity, she wrote in part:

   The receipt of a scholarship from TEI is powerful in so many
   ways. First, the scholarship makes a meaningful financial
   contribution to alleviate the financial burden associated with
   pursuing graduate studies. Second, the scholarship distinguishes
   the student-recipient in the eyes of their current or potential
   employers, enhancing their career opportunities. Third, all
   of Fairfield's tax students benefit, because the award has the
   effect of distinguishing Fairfield University. And finally, the
   scholarship provides an incentive to students considering the
   study of taxation, as they compete for the opportunity to enter
   the tax program and receive such an award.

Next up was a trip to Hartford for an all-day meeting of the Connecticut Valley Chapter. Chapter President Alan Barber and Chapter Representative Deborah Riopelle have much to be proud of, but special credit goes to Amy Eisenstadt, the chapter's first vice president, who organized the technical program. I am in their debt, as is the chapter.

Finally, December 13 saw me make a day trip to Pittsburgh for the chapter's annual holiday luncheon. What made the day special was not the spectacular--and unseasonably warm--weather, but the opportunity to be present when the chapter honored one of its own, Ray Pasternak, who retired last year from H.J. Heinz. Ray is one of TEI's "unsung heroes." He never served as chapter president, but he did almost everything else at the chapter level, including chairing both the Federal, IRS Audits and Appeals, Chapter Awards, and Corporate Tax Management Committees. That one of his former colleagues (and proteges), Barbara Deem, is now chapter president made the day sweeter for Ray, and it taught all presenta lesson in the importance of mentoring. Another person who mentioned the role Ray played in his TEI development was Craig Antonelli. Craig is now the chapter's Second Vice President, and I thank him for arranging my visit.

During 2006, TEI has benefitted from the hard work and good will from countless TEI members (some of whom are mentioned above), who have planned meetings and extended a helping hand not only to their fellow members but to nonmembers and staff alike. We have also benefitted from the practitioners and government officials who have participated in our educational programs or have submitted articles for publication in The Tax Executive. As 2006 draws to a close, I offer a collective thank you to everyone who has contributed to TEI's success--including my colleagues on TEI's staff.

Finally, on the Institute's behalf, I also offer congratulations to Eric Solomon, whose nomination to serve as Assistant Secretary of the Treasury for Tax Policy was confirmed by Congress on the last day of the 109th Congress. Eric has served the Treasury Department and the taxpayers of this country exceptionally well, proving to be an extremely capable and diligent public administrator and a forceful advocate for effective tax policy. His appointment is a Christmas gift to the country's taxpayers, and TEI looks forward to continuing to work with him.

Happy New Year.