Tax Controversy Practice: From Administrative Audit Through Litigation
Free PodCast
Listen to "Choice of Forum: Review of Factors" from the program How To Handle a Tax Controversy at the IRS and in Court originally presented May 3-4, 2007
Why Attend?
Tax law and the controversies it spawns are an evolving part of legal practice. The IRS continues to streamline its procedures and methods for early identification and confrontation of nationwide noncompliance issues for corporate and individual taxpayers. At the same time that Congress has given taxpayers enhanced procedural protections, it has enlarged the consequences of losing a tax dispute.
Do you know how to advise a client during the examination of a tax return or the appeal of a proposed deficiency? Do you know what judicial forums are available to dispute a proposed tax assessment, and how to file an action in each one? Do you know how to get the government to pay your fees if you prevail in a tax dispute? Do you know the options for paying additional tax assessments? Do you know your professional responsibilities and exposures when representing taxpayers? Do you want to hear the latest issues and trends in administrative and judicial enforcement of tax disputes from government officials and judges in the field? If any of these questions is important for you, then this is the course for you.
What You Will Learn
This course of study offers 14 hours of instruction. Using a core faculty comprised of experienced private practitioners and government and judicial officials, this two day program is presented through a series of panel discussions which are designed to allow sufficient time to address written questions from the registrants. The course begins with presentations on the latest procedures and strategies for handling civil tax controversies before the IRS during an examination and an administrative appeal. It covers all aspects of preparing, avoiding, and, if necessary, litigating contested tax disputes. It also addresses alternatives for handling the collection of a tax liability after assessment.
The initial focus is on the latest audit techniques, enforcement initiatives, dispute resolution procedures, general defense strategies, and defense strategies in special situations such as spousal relief applications, collection due process hearings, administrative summonses and qualified offers. The focus then shifts to practice and procedure before the three judicial fora for federal tax disputes, with primary emphasis on Tax Court practice, including mock trial demonstrations of expert and lay witness examinations and cross-examinations. One session is devoted to forum selection considerations and serves as a review of key procedural and strategic issues in litigating a tax controversy. The course emphasizes the practical aspects of resolving a tax controversy including settlement options at the various procedural stages. Finally, the course addresses the strategies and latest procedures in tax collection practice, including current guidelines for offers in compromise and installment agreements and the increase in use of administrative summonses during collection action. While ethical issues effecting practitioners are discussed as they arise throughout the program, a final session is devoted to the Office of Professional Responsibility and the recent legislative enhancements to that division's disciplinary authority.
Planning Chair
(also on faculty)
Steven C. Salch, Galveston, Texas; Senior Director of Taxation, Grobstein, Horwath & Company, L.L.C., Sherman Oaks, California
PLANNING VICE-CHAIRS
(also on faculty)
Karen L. Hawkins, Taggart & Hawkins, P.C., Oakland, California
Gerald A. Kafka, Latham & Watkins LLP, Washington, D.C.
Faculty
Francis M. Allegra, Judge, U.S. Court of Federal Claims, Washington, D.C.
Deborah A. Butler, Associate Chief Counsel, (Procedure and Administration), Internal Revenue Service, Washington, D.C.
Michael R. Chesman, Director, Office of Professional Responsibility, Internal Revenue Service, Washington, D.C.
John O. Colvin, Chief Judge, U. S. Tax Court, Washington, D.C.
John A. DiCicco, Deputy Assistant Attorney General, Tax Division, U.S. Department of Justice, Washington, D.C.
Faris R. Fink, Midwest Area Director (Examination), Small Business/Self-Employed, Internal Revenue Service, St. Paul, Minnesota
Thomas Greenaway, Senior Attorney, Large and Mid-Size Business Division, Internal Revenue Service, Boston
Charles P. Kocoras, U.S. District Judge, Chicago
W. Kurt Meier, Deputy Chief of Appeals, Internal Revenue Service, Washington, D.C.
James Roosey, Director, Field Operations--East, Retailers, Food, Pharmaceutical and Healthcare Industry (RFPH), Large and Mid-Size Business Division, Internal Revenue Service, Downers Grove, Illinois
ALI-ABA Staff Attorney: William S. Stevens, Assistant Director, Office of Courses of Study (wstevens@ali-aba.org)
Program Schedule
THURSDAY, JUNE 12, 2008
7:30 a.m. Registration and Continental Breakfast
Webcast Segment A
8:30 a.m. Administrative Procedures: Overview
General overview, including IRS structure, operating divisions, industry groups, and compliance functions
9:00 a.m. Administrative Procedures: New Audit Techniques
Small Business/Self-Employed (SB/SE) and Large and Mid-Size Business (LMSB) audits, including enforcement
9:45 a.m. Administrative Procedures: Appeals Office and Dispute Resolution Programs
Appeals Division structure and dispute resolution initiatives
11:00 a.m. Networking Break
11:15 a.m. Administrative Procedures: Qualified Offers, Collection Due Process Hearings, and Requests for Relief from Joint and Several Liability
12:15 p.m. Questions and Answers
12:30 p.m. Lunch Break
Webcast Segment B
2:00 p.m. Summons Trends and Practice
Summons usage in audits and collection, including third-party summonses, summonses for tax accrual workpapers, privilege and work product issues, and practical considerations for taxpayers.
2:45 p.m. Procedural Aspects of Commencement of a Tax Court Case
Jurisdiction, place of trial, and role of counsel; petition, answer, and reply and joinder
3:30 p.m. Networking Break
3:45 p.m. Tax Court Pretrial Procedures
Discovery, request for admissions, depositions, stipulations, pretrial orders and conferences, motions, and settlement - including unique aspects of large case management.
5:15 p.m. Questions and Answers
5:30 p.m. Adjournment for the Day
FRIDAY, JUNE 13, 2008
8:00 a.m. Continental Breakfast
Webcast Segment C
8:30 a.m. Tax Court Trial
Organization, witnesses, expert witness reports, and evidentiary issues, including witness examination demonstrations
10:00 a.m. Networking Break
10:15 a.m. Tax Court Decision
Briefing, opinion, and decision; Tax Court Rule 155, post-trial motions, including for attorney's fees
11:15 a.m. District Courts and U.S. Court of Federal Claims
Jurisdiction, Federal rules (including discovery), jury trials, dealing with the Department of Justice, and handling experts
12:15 p.m. Questions and Answers
12:30 p.m. Lunch Break
Webcast Segment D
2:00 p.m. Choice of Forum: Review of Factors
2:30 p.m. Collection-Related Issues
Offers in compromise, installment agreements, bankruptcy
3:45 p.m. Networking Break
4:00 p.m. Current Issues in Tax Practice Ethics
Circular 230, practitioner discipline, and monetary sanctions
5:15 p.m. Questions and Answers
5:30 p.m. Adjournment
Total 60-minute hours of instruction: 14, including one hour of ethics
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
Here's what registrants have said about this course:
"Excellent scope and update of recent changes and new developments."
"Very informative and very well done. It was enjoyable to attend a CLE seminar that was exactly at my level of experience and interest."
"The panels were uniformly excellent, and I cannot think of another setting that gathers such a dense pool of talented people whose comments practitioners would want to hear. Judges, government attorneys and experienced private practitioners - all professional, respectful, and sufficiently good humored to keep people's attention."
"I really valued having all of the representatives from the IRS along with the other panel members. I found their input particularly insightful."
"I have practiced in this area for over 30 years. At my age, your primary concern is that what you have learned and know is no longer the law or practice. This course was very valuable in updating the subtle and not so subtle changes in the process."
"Direct and cross exam exercise was excellent!"
"All faculty were great."
"The course was especially engaging for me because it covered a variety of things I've seen recently in practice - including pretrial Tax Court practice, CDP issues, and a summons matter."
"Special thanks to Mr. Salch and the other panelists for their seemingly unflagging willingness to field particular questions."
