Handling a Tax Controversy: Audits, Appeals, Litigation, and Collections - CLE, Continuing Legal Education - ALI CLE.org
Handling a Tax Controversy: Audits, Appeals, Litigation, and Collections
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Why You Should Attend


It’s a complex area full of many risks, but managing a federal tax controversy properly is essential for today’s tax practitioner. You need to understand all aspects of, and the latest developments in, dealing with the government in a tax dispute, including: preparing, avoiding, and, if necessary, litigating contested tax disputes; alternatives for handling the collection of a tax liability after assessment; and settlement options at the various procedural stages.


Handling a Tax Controversy is the best investment you can make for yourself and your practice this year. In this popular “one-stop shop” CLE, a prestigious faculty of experienced private practitioners, senior government officials, and judges will address the practical aspects of handling and resolving a federal tax controversy. Discussions focus on the latest procedures and strategies for handling civil tax controversies before the IRS during an examination and an administrative appeal.


Register today so that you can learn practical solutions and valuable insights through panel discussions at which your questions can be answered, as well as at networking breaks and a reception at the conclusion of the first day’s panels.

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What You Will Learn

Topics include:

Tax Court practice and procedures

choice of forum considerations

how to advise a client during the examination of a tax return or the appeal of a proposed deficiency

procedural issues that can derail a tax case

current practices and newest procedures for resolving cases at examination and with appeals

audit techniques and procedures

how and when to seek attorney’s fees if you prevail in a tax dispute

pre- and post- appeals ADR

administrative collection procedures

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Who Should Attend

This accredited continuing legal education program from ALI CLE will benefit tax practitioners who want to enhance their existing skills in handling tax controversies or who want to learn about the tax controversy process in order to become better-informed tax planners, as well as lawyers who want to add tax controversy representation to their practice repertoire.

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Planning Chairs

(also on faculty)

Gerald A. Kafka, Latham & Watkins LLP, Washington, D.C.

Caroline D. Ciraolo, Rosenberg Martin Greenberg, LLP, Baltimore

Brian C. McManus, Latham & Watkins LLP, Washington, D.C.

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Frank Agostino, Agostino & Associates, P.C., Hackensack, New Jersey

Megan L. Brackney, Kostelanetz & Fink, LLP, New York

Elizabeth A. Copeland, Strasberger & Price, LLP, San Antonio

Thomas A. Cullinan, Sutherland Asbill & Brennan LLP, Atlanta

Michael J. Desmond, The Law Offices of Michael J. Desmond, APC, Santa Barbara, California

Diana L. Erbsen, DLA Piper LLP (US), New York

Miriam L. Fisher, Latham & Watkins LLP, Washington, D.C.

Marvin J. Garbis, Senior Judge, U.S. District Court, District of Maryland, Baltimore

Thomas Greenaway, Managing Director, KPMG LLP, Boston

James S. Halpern, Judge, U.S. Tax Court, Washington, D.C.

Louise P. Hytken, Tax Division, U.S. Department of Justice, Dallas

Julian I. Jacobs, Senior Judge, U.S. Tax Court, Washington, D.C.

Cory A. Johnson, Senior Litigation Counsel, Tax Division, U.S. Department of Justice, Washington, D.C.

Jenny L. Johnson, Holland & Knight LLP, Chicago

Barbara T. Kaplan, Greenberg Traurig, LLP, New York

Sheldon M. Kay, Sutherland Asbill & Brennan LLP, Atlanta

Ted B. Meyer, CPA, Former Field Examination Territory Manager, Small Business/Self-Employed Division, Internal Revenue Service, Burbank, California

Scott D. Michel, Caplin & Drysdale, Chartered, Washington, D.C.

Fred F. Murray, Managing Director, Grant Thornton LLP, Washington, D.C.

Pamela F. Olson, Washington National Tax Services Practice Leader, PricewaterhouseCoopers LLP, Washington, D.C.

Peter J. Panuthos, Chief Special Trial Judge, U.S. Tax Court, Washington, D.C.

Peter K. Reilly, Special Counsel, Office of Chief Counsel, Internal Revenue Service, Washington, D.C.

Charles P. Rettig, Hochman, Salkin, Rettig, Toscher & Perez, P.C., Beverly Hills, California

Robert Russell, Dixon Hughes Goodman LLP, Tysons, Virginia

Bryan C. Skarlatos, Kostelanetz & Fink, LLP, New York

Michael B. Thornton, Senior Judge, U.S. Tax Court, Washington, D.C.

Juan F. Vasquez, Sr., Judge, U.S. Tax Court, Washington, D.C.

M. Todd Welty, Dentons, Dallas

Robert A. Wherry, Jr., Judge, U.S. Tax Court, Washington, D.C.


ALI CLE Program Attorney: Amy S. Weinberg

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Program Schedule

Thursday, October 17, 2013

7:30 a.m. Registration and Continental Breakfast

8:25 a.m. Administrative Remarks – ALI CLE Staff


8:30 a.m. Audits: Types of Audit, Audit Techniques and Procedures, and Limitations – Ms. Brackney and Messrs. McManus and Meyer

Small/Business/Self-Employed (SB/SE) and Large Business and International (LB&I) audits

9:15 a.m. Audits: Information Gathering: IDRs, Summonses, and Third-Party Information – Mss. Erbsen and Johnson

Information Document Requests, summons use and enforcement, including third-party summonses, access to tax accrual work papers, privilege and work-product issues

10:00 a.m. Networking and Refreshment Break

10:15 a.m. Audits: International Issues, Forms, and Penalties – Messrs. Michel and Russell

11:00 a.m. Audits: Claims for Relief from Joint and Several Liability – Mss. Ciraolo, Erbsen, and Kaplan

11:45 a.m. Audits: Closing Documents, Qualified Offers, and Extensions - Ms. Ciraolo, Mr. Skarlatos, and Judge Vasquez

12:30 p.m. Questions and Answers

12:45 p.m. Lunch Break



2:00 p.m. Appeals – Messrs. Greenaway, Kay, and Rettig

IRS Appeals Office staffing and operations, technical coordination, and settlement guidelines, techniques, and procedures

3:00 p.m. Networking and Refreshment Break

3:15 p.m. Pre/Post-Appeals - Alternative Dispute Resolution – Messrs. Kafka, Kay, and Meyer and Ms. Olson

3:45 p.m. Administrative Collection Procedures: Collection Due Process; Offers in Compromise and Installment Agreements; and Section 6672 Penalty Matters – Mr. Agostino and Mss. Ciraolo and Copeland

4:30 p.m. Tax Practice Ethics for Preparers and Advisors – Messrs. Desmond and Murray

Circular 230 rules applicable to return preparers and tax advisors

5:30 p.m. Questions and Answers

5:45 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty


Friday, October 18, 2013

8:00 a.m. Continental Breakfast and Networking Session


8:30 a.m. Choice of Forum: Nontraditional Factors – Judges Garbis and Jacobs and Mr. Kafka

Consideration of factors in selecting a litigation forum beyond prepayment and precedent

9:15 a.m. Refund Litigation in the U.S. District Courts and the U.S. Court of Federal Claims – Judge Garbis, Ms. Hytken, and Messrs. Johnson and McManus

Pre-litigation considerations, counterclaim exposure, stipulation practices, use of technology, expert witnesses, and settlement procedures

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Tax Court Procedures: Commencement of a Deficiency Proceeding – Judge Halpern and Messrs. Cullinan and Desmond

Jurisdictional considerations, drafting of petition, use of answers and replies, place of trial, and other filing considerations

11:30 a.m. Questions and Answers

11:45 a.m. Lunch Break



1:00 p.m. Tax Court Procedures: Pretrial Practices – Judge Wherry and Mss. Copeland and Johnson

Discovery, stipulation practice, pre-trial motions and conferences, and settlement practices

2:15 p.m. Networking and Refreshment Break

2:30 p.m. Tax Court Procedures: Trial – Judge Panuthos, Ms. Fisher, and Messrs. Reilly and Welty

Use of witnesses, presentation of expert testimony, evidentiary issues, and burden of proof

3:15 p.m. Tax Court Briefing and Decisions – Judge Thornton and Messrs. Cullinan and Reilly

Post-trial briefing, opinions, Rule 155 computations, post-trial motions, and requests for attorneys' fees

4:15 p.m. Questions and Answers

4:45 p.m. Adjournment

Total 60-minute hours of instruction: 14, including one hour of ethics, as accepted by most, but not all, jurisdictions

Suggested Prerequisite: Limited experience in legal practice in subject matter or completion of Basic CLE course in subject matter

Educational Objective: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner; provision of information on recent legal developments

Level of Instruction: Intermediate

Click Here for MCLE Credit Information

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Here's what registrants have said about this course:

"This is a very practical course for anyone handling tax controversy matters. In fact, I would say it is essential." - Bill Lowrance

"Great program."

"Very informative. Speakers did a very good job explaining the materials and addressing issues."

"Very Informative. Most presentations provided general background as well as hot topics or cases...excellent!"

"I enjoyed the course. It was very important and informative...The course was great in terms of understanding the process, procedure and rules relating to the IRS, as well a tax court procedure." - Abdul Arif Muhammad

"Very worthwhile program. Great connections, well organized, accomplished panels and registrants. So happy with the practical and entry level advice as well as heavy attendance/participation by tax court and other judges."

"Overall, this was an excellent program. The flow of the subjects was very good."

"Enjoyed the judges being on the panel...provides a great insight...live experiences are a plus."

"I was extremely impressed and satisfied with the breadth and scope of the topics and the quality and credentials of the panelists. I found myself frequently making notes of things which I wanted to be abel to recall for future use in my practice."

"All topics were excellent and on point! You have a great balance of presenters, private practice, IRS/DOT, and judges."

"Outstanding, diverse and approachable group of talented, knowledgeable and entertaining speakers. Excellent course syllabus with practical practice tips." - Michelle Frank

"Very informative. Very knowledgeable speakers."

"Loved the input from the judges."

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