Tax Law Conference 36th Annual

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Tax Law Conference 36th Annual

March 2, 2012

Tax Law Conference

36th Annual

Presented by the Federal Bar Association Section on Taxation

With Featured Speakers

William J. Wilkins

Chief Counsel, Internal Revenue Service

Nina E. Olson

National Taxpayer Advocate, Internal Revenue

Service

Ronald Reagan Building and

International Trade Center

1300 Pennsylvania Avenue, NW, Washington, D.C.


36th Annual

Tax Law Conference

Program Overview

7:30 a.m. Registration Desk Opens

8:00–8:10 a.m. Welcoming Remarks......................................................... Atrium Hall

Ma r t i n L. Mi l n e r, FBA Se c t i o n o n Ta x a t i o n Ch a i r, Associate, Ma y e r Br o w n LLP

8:10–9:30 a.m. Tax Legislative Update.................................................... Atrium Hall

Co-Ch a i r s:

Ma r c J. Ge r s o n, Me m b e r, Miller & Ch e v a l i e r Ch a r t e r e d

Fl o y d Wi l l i a m s, Di r e c t o r o f Le g i s l a t i v e Af f a i r s, In t e r n a l Re v e n u e Se r v i c e

Pa n e l i s t s:

th o m a s A. Ba r t h o l d, Ch i e f o f St a f f, Jo i n t Co m m i t t e e o n Ta x a t i o n

Li l y L. Ba t c h e l d e r, Ch i e f Ta x Co u n s e l (Ma j o r i t y), Se n a t e Fi n a n c e Co m m i t t e e

Mi c h a e l J. Ha u s w i r t h, Ta x Co u n s e l (Mi n o r i t y), Ho u s e Wa y s a n d Me a n s Co m m i t t e e

Da v i d M. Ol a n d e r, Ch i e f Ta x Co u n s e l (Ma j o r i t y), Ho u s e Wa y s a n d Me a n s Co m m i t t e e

Ma r k A. Prater, Deputy Ch i e f o f St a f f/Ch i e f Ta x Co u n s e l (Mi n o r i t y), Se n a t e Fi n a n c e Committee

9:30–10:00 a.m. Featured Speaker: William J. Wilkins, Chief

Counsel, Internal Revenue Service........................ Atrium Hall

In t r o d u c t i o n:.......... St u a r t J. Bassin, Co n f e r e n c e Co-Ch a i r a n d Pa r t n e r, Ba k e r & Hostetler LLP

10:15 a.m.–12:15 p.m. Concurrent Symposia

Employee Benefits and Executive

Compensation........................................................................Horizon B

Domestic Corporate Tax..........................................Continental C

International Tax..................................................................Horizon A

Tax Practice and Procedure....................................... Atrium Hall

Tax Accounting.................................................................Hemisphere A

12:30–1:15 p.m. Luncheon Featuring Speaker: Nina E. Olson, National

Taxpayer Advocate, Internal Revenue Service....Atrium Hall

In t r o d u c t i o n:.......... St u a r t J. Bassin, Co n f e r e n c e Co-Ch a i r a n d Pa r t n e r, Ba k e r & Hostetler LLP

1:15–1:30 p.m. Presentation of the Second Annual Donald C. Alexander

Tax Law Writing Competition Awards ............... Atrium Hall

Co-Ch a i r s: Gr a h a m Gr e e n, U.S. Ta x Co u r t

Ze b Ke l l e y, At t o r n e y, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l (In t e r n a t i o n a l)


March 2, 2012

Program Overview

1:45–3:45 p.m. Concurrent Symposia

Domestic Corporate Tax..........................................Continental C

International Tax..................................................................Horizon A

Tax Practice and Procedure....................................... Atrium Hall

Partnerships and Pass-Throughs ..........................Hemisphere A

Financial Products.................................................................. Polaris A

Enforcement & Criminal Tax..........................................Horizon B

Young Tax Lawyers Symposium.......................................Polaris BC

4:00–6:00 p.m. Ethics and the Federal Tax Practice ................... Atrium Hall

Co-Ch a i r s:

De b o r a h A. Bu t l e r, Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f

co u n s e l, Pr o c e d u r e & Administration

Fr e d F. Mu r r a y, Ma n a g i n g Director, Grant Th o r n t o n LLP

Pa n e l i s t s: st e v e A. Sh e r m a n, Se n i o r Tr i a l At t o r n e y, U.S. De p a r t m e n t o f Ju s t i c e, Ta x Division (Mo d e r a t o r)

Ch r i s Ri z e k, Me m b e r, Ca p l i n & Dr y s d a l e Ch a r t e r e d

n. Je r o l d Co h e n, Pa r t n e r, Su t h e r l a n d As b i l l & Br e n n a n LLP

Ri c h a r d Go l d s t e i n, Sp e c i a l Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pr o c e d u r e & Administration

Ma t t h e w Lu c e y, At t o r n e y, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pr o c e d u r e & Administration

6:00–8:00 p.m. Reception and Presentation of the 2012

Kenneth H. Liles Award to Mark H. Kovey, Former Partner

at Scribner, Hall & Thompson, LLP................................Horizon

Co-Ch a i r s:

St e v e A. Sh e r m a n, Se n i o r Tr i a l At t o r n e y, U.S. De p a r t m e n t o f Ju s t i c e, Ta x Division

Mi c h a e l Qu i g l e y, Pa r t n e r, Wh i t e & Ca s e

CLE Credit

Attorneys admitted to state bars having mandatory CLE requirements

should so indicate on the registration form so that this program

can be filed for accreditation in the appropriate jurisdictions.

State CLE approvals pending. Credits requested for 60 minute

credit hour states: Max 9 / Ethics 2.5

CPE Sponsor

The FBA is registered with the National Association of State

Boards of Accountancy (NASBA) as a sponsor of continuing

professional education on the National Registry of CPE sponsors.

State boards of accountancy have final authority on the acceptance

of individual courses for CPE credit. Complaints regarding

registered sponsors may be addressed to the National Registry of

CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville,

TN 37219-2417. Website: www.nasba.org.

Prerequisite: None; Program Level: Beginner; Advance prep: None

Credit hours: 10.5 hours; Delivery method: Group live

Badge Exchange

Registrants may exchange badges with others in their agency or

firm as long as only one badge at a time is used and one check or

purchase order is used for remission of the registration fee. It is

the responsibility of the registrants making the exchange to turn in

the name badge, applicable lunch tickets, and course materials to

conference staff.

Ronald Reagan Building and

International Trade Center

The International Trade Center is located at 1300 Pennsylvania

Avenue and is easily accessible from three major international airports:

Reagan Washington National, Dulles, and BWI. The Federal

Triangle METRO stop (orange/blue lines) is located onsite, and the

Metro Center METRO stop (red line) is just two blocks away. For

drivers, an underground garage provides parking for $23 a day or

less, depending on the number of hours parked. For additional information,

including driving directions, visit www.itcdc.com.


36th Annual

Tax Law Conference

Concurrent Symposia

EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION

Co-Ch a i r s: Ch r i s t i n e Ke l l e r, Pr i n c i p a l, Gr o o m La w Gr o u p

Pa t r i c i a McDe r m o t t, Le g i s l a t i v e Co u n s e l, Jo i n t Co m m i t t e e o n Ta x a t i o n

Impact of the Affordable Care Act on Employers and Health Plans

(10:15 A.M.—12:15 P.M.)

Pa n e l i s t s Ch r i s t i n e Ke l l e r, Pr i n c i p a l, Gr o o m La w Gr o u p (Mo d e r a t o r)

Pa t r i c i a McDermott, Legislative Co u n s e l, Jo i n t Co m m i t t e e o n Taxation (Mo d e r a t o r)

Ke v i n Kn o p f, At t o r n e y-Ad v i s o r, U.S. De p a r t m e n t o f Tr e a s u r y

Se t h Pe r r e t t a, Pa r t n e r, Cr o w e l l & Mo r i n g LLP

DOMESTIC CORPORATE TAX

Co-Ch a i r s: Wi l l i a m Al e x a n d e r, Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Co r p o r a t e

Da v i d I. Ke m p l e r, Sh a r e h o l d e r, Bu c h a n a n In g e r s o l l & Ro o n e y PC

Ro b e r t Li q u e r m a n, Pr i n c i p a l, KPMG LLP

Jo s e p h Pa r i, Pa r t n e r, De w e y & LeBo e u f LLP

Lisa M. Za r l e n g a, De p u t y Ta x Le g i s l a t i v e Co u n s e l f o r Re g u l a t o r y Af f a i r s,

u.S. De p a r t m e n t o f Tr e a s u r y

Section 355 Developments

(10:15—11:15 A.M.)

Pa n e l i s t s Da v i d Ke m p l e r, Sh a r e h o l d e r, Bu c h a n a n In g e r s o l l & Ro o n e y PC (Mo d e r a t o r)

Jo s h u a Br a d y, Pa r t n e r, Iv i n s, Phillips & Ba r k e r, Ch a r t e r e d

St e p h e n Fa t t m a n, Sp e c i a l Co u n s e l, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Co r p o r a t e

Ca n d a c e Ri d g w a y, Pa r t n e r, Jo n e s Da y

To m We s s e l, Pa r t n e r, KPMG LLP

Affiliated Corporations and Consolidated Returns

(11:15 A.M.—12:15 P.M.)

Pa n e l i s t s Joseph Pa r i, Pa r t n e r, De w e y & LeBo e u f LLP (Mo d e r a t o r)

La w r e n c e Ax e l r o d, Special Co u n s e l, Internal Revenue Service,

office o f Ch i e f Co u n s e l, Co r p o r a t e

Br y a n Co l l i n s, Pa r t n e r, Deloitte Ta x LLP

Je f f r e y L. Vo g e l, Pr i n c i p a l, KPMG LLP

Rehabilitating Troubled Corporations

(1:45—2:45 P.M.)

Pa n e l i s t s Ro b e r t Li q u e r m a n, Pr i n c i p a l, KPMG LLP (Mo d e r a t o r)

Jo n a t h a n Fo r r e s t, Pr i n c i p a l, Deloitte Ta x LLP

To d d Re i n s t e i n, Pa r t n e r, Pe p p e r Hamilton LLP

Lisa M. Za r l e n g a, De p u t y Ta x Le g i s l a t i v e Co u n s e l f o r Re g u l a t o r y Af f a i r s,

u.S. De p a r t m e n t o f Tr e a s u r y

Recent Corporate Tax Developments

(2:45—3:45 P.M.)

Pa n e l i s t s Wi l l i a m Al e x a n d e r, Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Co r p o r a t e (Mo d e r a t o r)

Au d r e y Na c a m u l i Ch a r l i n g, Se n i o r Ta x Co u n s e l, GE Co r p o r a t e Ta x

Er i c So l o m o n, Di r e c t o r o f Na t i o n a l Ta x De p a r t m e n t, Er n s t & Yo u n g LLP

Go r d o n Wa r n k e, Pa r t n e r, De w e y & LeBo e u f LLP

Elite Sponsors

Baker & Hostetler LLP

Caplin & Drysdale

Chartered

Dewey & LeBoeuf LLP

Grant Thornton LLP

Hochman, Salkin,

Rettig, Toscher &

Perez PC

Ivins, Phillips &

Barker Chartered

KPMG LLP

Mayer Brown LLP

Miller & Chevalier

Chartered

Morrison &

Foerster LLP

Skadden, Arps, Slate

Meagher & Flom LLP

White & Case LLP

Patron Sponsors

Baker & McKenzie LLP

Chamberlain,

Hrdlicka, White,

Williams & Aughtry

Deloitte Tax LLP

DLA Piper

Goodwin Procter LLP

McDermott Will &

Emery LLP

Pillsbury Winthrop

Shaw Pittman LLP

SNR Denton LLP

Williams & Connolly

Vendor Sponsor

Wolters Kluwer


INTERNATIONAL TAX

Co-Ch a i r s: Jo h n Ba t e s, Associate, Iv i n s, Phillips & Ba r k e r, Ch a r t e r e d

Concurrent Symposia

Ri c h a r d Fu l t z, De p u t y Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l, In t e r n a t i o n a l

Jo h n Ha r r i n g t o n, Pa r t n e r, SNR De n t o n LLP

International Tax Administration and Outlook: Views from LB&I International and Treasury

(10:15—11:15 P.M.)

Pa n e l i s t s Ri c h a r d Fu l t z, De p u t y Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l, In t e r n a t i o n a l

(Mo d e r a t o r)

Mi c h a e l Da n i l a c k, De p u t y Co m m i s s i o n e r (In t e r n a t i o n a l), In t e r n a l Re v e n u e Se r v i c e, La r g e Business & In t e r n a t i o n a l

Al l e n Li t t m a n, Pa r t n e r, Ba k e r & Hostetler LLP

Jo s h u a Od i n t z, Pa r t n e r, Ba k e r & McKe n z i e LLP

Da n i e l l e Ro l f e s, De p u t y In t e r n a t i o n a l Ta x Co u n s e l, U.S. De p a r t m e n t o f Tr e a s u r y

FATCA—The Regime Evolves

(11:15 A.M.—12:15 P.M.)

Pa n e l i s t s Al a n Gr a n w e l l, Pa r t n e r, DLA Pi p e r LLP (Mo d e r a t o r)

Fr e d F. Mu r r a y, Ma n a g i n g Di r e c t o r, Gr a n t Th o r n t o n LLP (Mo d e r a t o r)

Mi c h a e l H. Pl o w g i a n, At t o r n e y-Ad v i s o r, U.S. De p a r t m e n t o f Tr e a s u r y

Recent Guidance and Regulatory Developments

(1:45—2:45 P.M.)

Pa n e l i s t s Jo h n Ha r r i n g t o n, Pa r t n e r, SNR De n t o n LLP (Mo d e r a t o r)

Jo h n Ba t e s, Associate, Iv i n s, Phillips & Ba r k e r, Ch a r t e r e d

Joseph Ca l i a n n o, Pa r t n e r, Gr a n t Th o r n t o n LLP

Ro n Da b r o w s k i, De p u t y Associate Ch i e f Co u n s e l (In t e r n a t i o n a l) (Te c h n i c a l), In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, In t e r n a t i o n a l

Pe t e r M. Da u b, Pa r t n e r, Ba k e r & McKe n z i e LLP

Je f f Pa r r y, Of f i c e o f Ch i e f Co u n s e l (In t e r n a t i o n a l), In t e r n a l Re v e n u e Se r v i c e

Transfer Pricing: New IRS Practice Group and Current Developments

(2:45—3:45 P.M.)

Pa n e l i s t s Da v i d Bl a i r, Me m b e r, Miller & Ch e v a l i e r Ch a r t e r e d (Mo d e r a t o r)

Da v i d Er n i c k, Associate International Tax Co u n s e l, U.S. Department o f Treasury

Ma t t h e w Fr a n k, Se n i o r Ta x Co u n s e l, Tr a n s f e r p r i c i n g, Ge n e r a l El e c t r i c Co.

Sa m Ma r u c a, Di r e c t o r, Tr a n s f e r Pr i c i n g, In t e r n a l Re v e n u e Se r v i c e

March 2, 2012

TAX PRACTICE AND PROCEDURE

Co-Ch a i r s: De b o r a h A. Bu t l e r, Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pr o c e d u r e & Administration

Ni c o l e Re u l i n g, Pa r t n e r, Ma y e r Br o w n LLP

Testifying Experts in Tax Litigation Forums

(10:15—11:15 A.M.)

Pa n e l i s t s Pe t e r Re i l l y, Sp e c i a l Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f

co u n s e l, Pr o c e d u r e & Administration (Mo d e r a t o r)

Gr o v e r Ha r t t, Se n i o r Litigation Co u n s e l, U.S. De p a r t m e n t o f Ju s t i c e,

ta x Division

Ni c o l e Re u l i n g, Pa r t n e r, Ma y e r Br o w n LLP

Su s a n Se a b r o o k, Of Co u n s e l, Sk a d d e n, Ar p s, Slate, Me a g h e r & Fl o m LLP


35th 36th Annual

Tax Law Conference

Concurrent Symposia

TAX PRACTICE AND PROCEDURE Cont.

Dispute Resolution

(11:15 A.M.—12:15 P.M.)

Pa n e l i s t s Lisa Sh u m a n, Se n i o r Le v e l Co u n s e l/Co u n s e l to t h e Division Co u n s e l, In t e r n a l

re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l, La r g e Business & In t e r n a t i o n a l

(Mo d e r a t o r)

Ro l a n d Ba r r a l, Ar e a Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f

co u n s e l, La r g e Business & In t e r n a t i o n a l

Ed w a r d Fr o e l i c h, Of Co u n s e l, Mo r r i s o n & Fo e r s t e r LLP

Ge o r g e Ha n i, Vi c e Ch a i r, Ta x De p a r t m e n t, Miller & Ch e v a l i e r Ch a r t e r e d

Sh e l l y Ka y, De p u t y Ch i e f, In t e r n a l Re v e n u e Se r v i c e, Ap p e a l s

Jurisdiction Issues in Courts with Federal Tax Liability Matters

(1:45—2:45 P.M.)

Pa n e l i s t s Ma t h e w Co o p e r, Se n i o r Te c h n i c i a n Re v i e w e r, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Pr o c e d u r e & Administration (Mo d e r a t o r)

Ch i e f Ju d g e Jo h n O. Co l v i n, U.S. Ta x Co u r t

Da v i d W. Fo s t e r, Associate, Sk a d d e n, Ar p s, Slate, Me a g h e r & Fl o m LLP

Ri c h a r d Go l d m a n, Br a n c h Ch i e f, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Pr o c e d u r e & Administration

Al e x Sa d l e r, Pa r t n e r, Iv i n s, Phillips & Ba r k e r, Ch a r t e r e d

Hot Issues: Appellate Tax Litigation

(2:45—3:45 P.M.)

Pa n e l i s t s Ei l e e n O’Co n n o r, Pa r t n e r, Pi l l s b u r y Wi n t h r o p Sh a w Pittman LLP (Mo d e r a t o r)

Ta m a r a As h f o r d, De p u t y Assistant At t o r n e y Ge n e r a l, U.S. De p a r t m e n t o f

Ju s t i c e, Ta x Division

Ga r y Gr a y, De p u t y Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Pr o c e d u r e & Administration

De a n n e Ma y n a r d, Pa r t n e r, Mo r r i s o n & Fo e r s t e r LLP

Ju d g e A. Ra y m o n d Ra n d o l p h, U.S. Co u r t o f Ap p e a l s f o r t h e D.C. Circuit

TAX ACCOUNTING

Co-Ch a i r s: An d r e w Ke y s o, De p u t y Associate Ch i e f Co u n s e l (In c o m e Ta x & Ac c o u n t i n g),

in t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l

Sc o t t Ra b i n o w i t z, Di r e c t o r, Pr i c e w a t e r h o u s eCo o p e r s LLP

Ch r i s t i a n T. Wo o d

Hot Topics

(10:15—11:15 A.M.)

Pa n e l i s t s Sc o t t Ra b i n o w i t z, Di r e c t o r, Pr i c e w a t e r h o u s eCo o p e r s LLP (Mo d e r a t o r)

Br a n d o n Ca r l t o n, Associate Tax Legislative Co u n s e l, U.S. Department o f Treasury

Sc o t t Di n w i d d i e, Sp e c i a l Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f

co u n s e l, In c o m e Ta x a n d Ac c o u n t i n g

He a t h e r Ha r m a n, Sr. Ma n a g e r, Deloitte Ta x LLP

An d r e w Ke y s o, De p u t y Associate Ch i e f Co u n s e l (In c o m e Ta x & Ac c o u n t i n g),

in t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l

Section on

Taxation Officers

CHAIR

Martin L. Milner

Associate

Mayer Brown LLP

IMMEDIATE PAST CHAIR

Steve A. Sherman

Senior Trial Attorney

U.S. Department of Justice,

Tax Division

CHAIR ELECT

Fred F. Murray

Managing Director

Grant Thorton LLP

TREASURER

Christian Wood

SECRETARY

Mary W. Prosser

Senior Associate

Miller & Chevalier LLP

TAX REPORT EDITORS

Christine S. Hooks

Trial Attorney

U.S. Department of Justice,

Tax Division

Jimmy Kroger

Marissa K. Rensen

Associate

Mayer Brown LLP

2012 TAX LAW CONFERENCE

CHAIRS

Stuart J. Bassin

PArtner

Baker & Hostetler LLP

Andrew Strelka

Trial Attorney

U.S. Department of Justice,

Tax Division

TAX WRITING COMPETITION

CHAIRS

Graham Green

U.S. Tax Court

Zeb Kelley

Attorney, IRS,

Office of Chief Counsel

(International)

CHAIR, INSURANCE TAX

SEMINAR

Lori J. Jones

Partner

Scribner, Hall & Thompson

LLP


March 2, 2012

Concurrent Symposia

Section 263(a) Tangible Property Regulations

(11:15 A.M.—12:15 P.M.)

Pa n e l i s t s Ch r i s t i a n T. Wo o d (Mo d e r a t o r)

Br a n d o n Ca r l t o n, Associate Ta x Le g i s l a t i v e Co u n s e l, U.S. De p a r t m e n t o f Tr e a s u r y

Sc o t t Di n w i d d i e, Sp e c i a l Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l, In c o m e Ta x a n d Ac c o u n t i n g

Ge o r g e Ma n o u s o s, Pa r t n e r, Pr i c e w a t e r h o u s eCo o p e r s LLP

Ka t h l e e n Re e d, Br a n c h Ch i e f, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l, In c o m e Ta x a n d Ac c o u n t i n g

PARTNERSHIPS AND SUBCHAPTER S CORPORATIONS

Co-Ch a i r s: Pa u l Ku g l e r, Di r e c t o r, KPMG LLP

Ka r e n Tu r k, Pa r t n e r, Go o d w i n Pr o c t e r LLP

Do n n a M. Yo u n g, De p u t y Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pa s s t h r o u g h s & Sp e c i a l In d u s t r i e s

Partnerships: The Final Regulations Under Section 108(e)(8) and Recent Case Law & Guidance

(1:45—2:45 P.M.)

Pa n e l i s t s Pa u l Ku g l e r, Di r e c t o r, KPMG LLP (Mo d e r a t o r)

Ka r e n Tu r k, Pa r t n e r, Go o d w i n Pr o c t e r LLP (Mo d e r a t o r)

Do n n a Yo u n g, De p u t y Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pa s s t h r o u g h s & Sp e c i a l In d u s t r i e s (Mo d e r a t o r)

Je n n i f e r Al e x a n d e r, At t o r n e y-Ad v i s o r, U.S. De p a r t m e n t o f Tr e a s u r y

Ma r y Be t h Ca r c h i a, Se n i o r Te c h n i c i a n Re v i e w e r, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pa s s t h r o u g h s & Sp e c i a l In d u s t r i e s

Je f f r e y Er i c k s o n, Pa r t n e r, Er n s t & Yo u n g LLP

Ja m e s So w e l l, Pa r t n e r, KPMG LLP

S-Corps: Common Compliance Pitfalls and Recent Case Law & Guidance

(2:45—3:45 P.M.)

Pa n e l i s t s Pa u l Ku g l e r, Di r e c t o r, KPMG LLP (Mo d e r a t o r)

Ka r e n Tu r k, Pa r t n e r, Go o d w i n Pr o c t e r LLP (Mo d e r a t o r)

Do n n a Yo u n g, De p u t y Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pa s s t h r o u g h s & Sp e c i a l In d u s t r i e s (Mo d e r a t o r)

Ca r o l i n e Ha y, Attorney, Internal Revenue Service, Office o f Ch i e f Co u n s e l, Pa s s t h r o u g h s & Special In d u s t r i e s

La u r a Ho w e l l-Sm i t h, Di r e c t o r, Deloitte Ta x LLP

Co r n e l i a Sc h n y d e r, At t o r n e y-Ad v i s o r, U.S. De p a r t m e n t o f Tr e a s u r y

St a c y Sh o r t, Se n i o r Te c h n i c i a n Re v i e w e r, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

Pa s s t h r o u g h s & Sp e c i a l In d u s t r i e s

Sa m St a r r, Pa r t n e r, Pr i c e w a t e r h o u s eCo o p e r s LLP

FINANCIAL PRODUCTS

Co-Ch a i r s: Da l e Co l l i n s o n, Director, KPMG LLP

St e p h e n La r s o n, Associate Ch i e f Co u n s e l, Internal Revenue Service, Office o f Ch i e f Co u n s e l,

Fi n a n c i a l In s t r u m e n t s & Pr o d u c t s

Financial Products and Tax Reform: A Discussion of Selected Proposals from the Report of the ABA Tax Section Committee on

Financial Transactions

(1:45—2:45 P.M.)

Pa n e l i s t s Lu c y Fa r r, Pa r t n e r, Da v i s Po l k & Wa r d w e l l LLP (Mo d e r a t o r)

Er i k a Ni j e n h u i s, Pa r t n e r, Cl e a r y Gottlieb St e e n & Hamilton LLP

Stephen La r s o n, Associate Ch i e f Co u n s e l, Internal Revenue Service, Office o f Ch i e f Co u n s e l, Fi n a n c i a l Institutions & Pr o d u c t s

Ka r l Walli, Se n i o r Co u n s e l, U.S. Department o f t h e Treasury


35th 36th Annual

Tax Law Conference

Concurrent Symposia

FINANCIAL PRODUCTS Cont.

Basic Principles of Short Sales (including Short Against the Box Transactions) and an Overview of the Applicable Tax Rules

(including aspects of Cost Basis Reporting)

(2:45—3:45 P.M.)

Pa n e l i s t s Da l e Co l l i n s o n, Director, KPMG LLP (Mo d e r a t o r)

Jeffrey Ma d d r e y, Principal, PricewaterhouseCoopers LLP

Ma r k Perwein, Special Co u n s e l, Internal Revenue Service, Office o f Ch i e f Co u n s e l, Fi n a n c i a l Institutions & Pr o d u c t s

Enforcement & Criminal Tax

Co-Ch a i r s: Th o m a s J. Ka n e, Se n i o r Le v e l Co u n s e l/Co u n s e l to t h e Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Pr o c e d u r e & Administration

Fr e d F. Mu r r a y, Ma n a g i n g Di r e c t o r, Gr a n t Th o r n t o n LLP

The Criminal Tax Process: IRS and Investigation Stage

(1:45–2:45 P.M.)

Pa n e l i s t s Th o m a s J. Ka n e, Se n i o r Le v e l Co u n s e l/Co u n s e l to t h e Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Pr o c e d u r e & Administrationo n (Mo d e r a t o r)

Fr e d F. Mu r r a y, Ma n a g i n g Di r e c t o r, Gr a n t Th o r n t o n LLP (Mo d e r a t o r)

La r r y A. Ca m p a g n a, Sh a r e h o l d e r, Ch a m b e r l a i n, Hr d l i c k a, Wh i t e, Williams & Au g h t r y LLP

Sc o t t D. Mi c h e l, Me m b e r, Ca p l i n & Dr y s d a l e Ch a r t e r e d

Ch a r l e s P. Re t t i g, Pr i n c i p a l, Ho c h m a n, Sa l k i n, Rettig, To s c h e r & Pe r e z, P.C.

Ri c k A. Ra v e n, De p u t y Ch i e f, In t e r n a l Re v e n u e Se r v i c e, Cr i m i n a l In v e s t i g a t i o n

The Criminal Tax Process: Justice Department and Litigation Stage

(2:45–3:45 P.M.)

Pa n e l i s t s Th o m a s J. Ka n e, Se n i o r Le v e l Co u n s e l/Co u n s e l to t h e Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e,

of f i c e o f Ch i e f Co u n s e l, Pr o c e d u r e & Administrationo n (Mo d e r a t o r)

Fr e d F. Mu r r a y, Ma n a g i n g Di r e c t o r, Gr a n t Th o r n t o n LLP (Mo d e r a t o r)

Ja m e s Br u t o n III, Pa r t n e r, Williams & Co n n o l l y LLP

Ed w a r d F. Cr o n i n, Division Co u n s e l/Associate Ch i e f Co u n s e l, In t e r n a l Re v e n u e Se r v i c e, Of f i c e o f Ch i e f Co u n s e l,

cr i m i n a l Ta x

Ja m e s Ma s t r a c c h i o, Pa r t n e r, Ba k e r & Hostetler LLP

Ma r k E. Ma t t h e w s, Pa r t n e r, Mo r g a n, Le w i s & Bo c k i u s LLP

Th o m a s Ze h n l e, Me m b e r, Miller & Ch e v a l i e r Ch a r t e r e d

Young Tax Lawyers Symposium

Co-Ch a i r s: Da n a Fo l e y, Associate, Ar n o l d & Po r t e r LLP

Ad a m Gr o p p e r, Le g i s l a t i v e Co u n s e l, Jo i n t Co m m i t t e e o n Ta x a t i o n

Ch r i s Wh i t c o m b, Se n i o r Co u n s e l, Na t i o n a l As s o c i a t i o n o f Ho m e b u i l d e r s

How to be a Tax Superlawyer

(1:45–3:45 P.M.)

Pa n e l i s t s Ad a m Gropper, Le g i s l a t i v e Co u n s e l, Jo i n t Co m m i t t e e o n Ta x a t i o n (Mo d e r a t o r)

Ni t a As h e r, Pr i c e w a t e r h o u s eCo o p e r s LLP

Da n a Fo l e y, Associate, Ar n o l d & Po r t e r LLP

Do n Ko z u s k o, Ma n a g i n g Pa r t n e r, Ko z u s k o Ha r r i s Ve t t e r Wa r e h LLP

Ch r i s Wh i t c o m b, Se n i o r Co u n s e l, Na t i o n a l As s o c i a t i o n o f Ho m e b u i l d e r s


36th Annual

Tax Law Conference

Registration Form

Enrollment in the conference is open to attorneys, accountants, and tax practitioners in government and in private practice and other

persons interested in one or more of the fields of tax law being presented at the conference. A registrant who cancels on or before Feb.

28, 2012 will receive a full refund. No refunds will be made for cancellations received after Feb. 28, 2012. Substitutions may be made

at any time. All requests must be received in writing, addressed to the Office of Accounting at the FBA national office. For more

information regarding refund, complaint, and/or program cancellation policies, please contact Kate Faenza at kfaenza@fedbar.org or

(571) 481-9100. Re g i s t e r o n l i n e at www.fedbar.org or m a i l t o: 36th Annual Tax Law Conference, 1220 North Fillmore St., Suite

444, Arlington, VA 22201. Fa x t o: (571) 481-9090.

Re g i s t r a n t In f o r m a t i o n

Name

Firm/Agency

Address

City State Zip

Phone

Fax

E-mail Address

I require: q CLE credit q CPE credit

Are you an attorney q yes q no

Indicate above for which states you require CLE/CPE credit.

Indicate above if you have any special needs requiring assistance/services, including dietary.

Paid Registration Before Feb. 10, 2012:

Paid Registration After Feb. 10, 2012:

q $260 FBA Member q $360 Non-Member q $40 Government Employee

q $310 FBA Member q $410 Non-Member q $40 Government Employee

Me t h o d o f Pa y m e n t

q Check, made payable to the “Federal Bar Association,” is enclosed.

Credit card: q American Express q MasterCard q Visa

Account Number_____________________________________________________ Exp. date________________________________

Signature____________________________________________________________________________________________________

Photography Release: Registrants, instructors, exhibitors, and guests attending FBA meetings agree they may be photographed during the event.

Photographs are the sole property of the FBA, which reserves the right to use attendees’ names and likenesses in promotional materials without

providing monetary compensation.


36th Annual

Tax Law Conference

March 2, 2012

Federal Bar Association

1220 North Fillmore St., Suite 444

Arlington, VA 22201

March 2, 2012

Tax Law Conference

36th Annual

Presented by the Federal Bar Association Section on Taxation

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