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.
What You Will Learn
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
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.
(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.
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
Thursday, October 17, 2013
7:30 a.m. Registration and Continental Breakfast
8:25 a.m. Administrative Remarks – ALI CLE Staff
WEBCAST SEGMENT A – FOCUS ON AUDITS
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
WEBCAST SEGMENT B – APPEALS, COLLECTIONS, AND ETHICS
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
WEBCAST SEGMENT C – PRE-TRIAL ISSUES
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
WEBCAST SEGMENT D – TAX COURT
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
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
"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."