From Administrative Audit Through Litigation

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1 American Law Institute American Bar Association The first national provider of CLE 38 th Annual Course of Study/Video Webcast How to Handle a Tax Controversy at the IRS and in Court From Administrative Audit Through Litigation Sponsored with the cooperation of the ABA Section of Taxation Thursday-Friday, May 28-29, 2009 Omni La Mansión del Rio, San Antonio / Live Video Webcast Two days of concentrated instruction for: Tax controversy practitioners who want to enhance their existing skills and hear about the issues of the day from a knowledgeable and experienced faculty of judges, government officials, and private practitioners Lawyers who want to add tax controversy representation to their practice repertoire Civil litigators who want to expand their practices to include tax disputes Tax practitioners who want to learn about the tax controversy process in order to become better informed tax planners An excellent course covering all aspects of dealing with IRS administrators and in court. The actual conduct of a portion of a trial was particularly worthwhile. Howard M. Esterces, Meltzer Lippe Goldstein & Brentstone, LLP, Mineola, NY

2 How to Handle a Tax Controversy at the IRS and in Court If you re looking for a one stop shop, where you can get full exposure to every area of administrative and judicial practice relating to tax controversies, this course is the best investment you can make for yourself and your practice this year! Using a core faculty composed of experienced private practitioners and government and judicial officials, this two day program, offering 14 hours of instruction, is presented through a series of panel discussions and mock trial demonstrations designed to allow sufficient time to address registrants questions. The course emphasizes the practical aspects of resolving a tax controversy, including the latest audit techniques, enforcement initiatives, dispute resolution procedures, defense strategies, collection due process hearings, administrative summonses, and qualified offers. Examination of tax collection practices and settlement options at the various procedural stages, as well as forum selection considerations, also serve as a review of key procedural and strategic issues in litigating a tax controversy. While ethical issues affecting practitioners are discussed as they arise throughout the program, one hour 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 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, Deputy Commissioner, Small Business/Self-Employed Division, Internal Sarah Hall Ingram, Chief of Appeals, Internal Mary A. McNulty, Thomson & Knight LLP, Dallas W. Kurt Meier, Deputy Chief of Appeals, Internal Charles J. Muller, Strasburger & Price, LLP, San Antonio The to-be-named Director of the Office of Professional Responsibility of the Internal Revenue Service has also been confirmed. Please check for updates. ALI-ABA Staff Attorney: Amy S. Weinberg, Assistant Director, Office of Courses of Study

3 Thursday, May 28, :30 a.m. Registration and Networking Session 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 10:00 a.m. Networking Break 10:15 a.m. Administrative Procedures: Appeals Office and Dispute Resolution Programs Appeals Division structure and dispute resolution initiatives 11:30 a.m. Administrative Procedures: Qualified Offers, Collection Due Process Hearings, and Requests for Relief from Joint and Several Liability 12:30 p.m. Questions and Answers 12:45 p.m. Lunch Break Webcast Segment B 2:00 p.m. Collection-Related Issues Offers in compromise, installment agreements, bankruptcy 3:00 p.m. Networking Break 3:15 p.m. Current Issues in Tax Practice Ethics Circular 230, practitioner discipline, and monetary sanctions 4:15 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 5:15 p.m. Questions and Answers 5:30 p.m. Adjournment for the Day Friday, May 29, :00 a.m. Networking Session Webcast Segment C 8:30 a.m. Procedural Aspects of Commencement of a Tax Court Case Jurisdiction, place of trial, and role of counsel; petition, answer, and reply and joinder 9:15 a.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 10:15 a.m. Networking Break 10:30 a.m. Tax Court Trial Organization, witnesses, expert witness reports, and evidentiary issues, including witness examination demonstrations 12:00 noon Questions and Answers 12:15 p.m. Lunch Break Webcast Segment D 1:30 p.m. Tax Court Decision Briefing, opinion, and decision; Tax Court Rule 155, post-trial motions, including for attorney s fees 2:30 p.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 3:30 p.m. Networking Break 3:45 p.m. Choice of Forum: Review of Factors 4:45 p.m. Questions and Answers 5:00 p.m. Adjournment Total 60-minute hours of instruction: 14, including one hour of ethics 16.5 CPE credit hours in Taxation (live-program and group-internet-based program) THE complete CLE learning and development experience! Registrants receive: access to the archived webcast after the course online access to course materials before the course ALI-ABA s highly praised, comprehensive printed course materials unparalleled networking opportunities

4 MAIL this form together with payment to ALI-ABA: REGISTRAR, ALI-ABA, 4025 Chestnut Street, Philadelphia, PA Please attach names and addresses of additional registrants. FAX (215) Phone CLE NEWS WEB úú Attend this course live in San Antonio, May 28-29, 2009, for only $1,199. Please enter registration(s) for the ALI-ABA Course of Study, How to Handle a Tax Controversy at the IRS and in Court. Tuition: $1,199. CP058 úú Attend this course live via the Internet with our video webcast for only $999 or view segments for only $299 each! Register me for the live video webcast ( address required). The entire program. Tuition: $999 WAP058 Webcast Segment C. Tuition: $299 WAP058C Webcast Segment A. Tuition: $299 Webcast Segment B. Tuition: $299 WAP058A WAP058B Webcast Segment D. Tuition: $299 WAP058D úú»» GO ONLINE TO REGISTER GROUPS OF 3 OR MORE AND SAVE! Can t attend? You don t have to miss anything! Send a DVD (video) of the program, including a complimentary mp3 CD-ROM and PDFs of the course materials, for $799. AP058V Send an audio mp3 CD-ROM of the program, including PDFs of the course materials, for $599. AP058 Send the printed course materials only, for $149. SP058 Online video and audio and searchable (PDF) course materials of this program will be available. úú Tuition discounts I am a recent law school graduate (< 2 years) or retired senior lawyer (65 or older). Payment is in the amount of the stated tuition, minus 50%. My office is a member of ALI-ABA In-House. Payment is in the amount of the stated tuition or price, minus 15%. PA residents only, add 7% sales tax to total amount (excluding course registrations). $ Total j Check enclosed (payable to ALI-ABA) Please charge to my credit card: j AMEX j DISCOVER j MasterCard j VISA Card no.: Card expiration date: / name (please print) f i r m street address suite/floor number c i t y s t a t e z i p+4 phone (include area code) signature e-m a i l a d d r e s s (r e q u i r e d f o r webcasts a n d o n l i n e subscr iptions) k e y c o d e (f r o m l a b e l ) law practice area(s) size of firm/company year entered law practice c h a n g e o f a d d r e s s? g o t o w w w.ali-aba.org /address/ SUBSTANTIAL GROUP DISCOUNTS AVAILABLE Register 2 for this course and get all subsequent registrations at 50% off (same live course only). Significant discounts are available when two or more registrants view the webcast using one computer connection or telephone. For more information and rates, go to or groupregistration@ali-aba.org.

5 THE RIVERWALK The meeting site hotel is located right along the San Antonio River, giving registrants the opportunity to spend their evenings enjoying the city s famed Riverwalk, a winding cobblestone street lined with restaurants and bars, shops, museums, theaters, and hip nightspots. Those looking for a slower pace can also enjoy a narrated cruise along the 2.5 mile river. History buffs can t miss a visit to The Alamo, where Mexican General Santa Anna s army defeated David Crockett, Jim Bowie, and 188 others on March 6, 1836, located only threetenths of a mile from the hotel. HOTEL ACCOMMODATIONS / GROUP RATE Located in the heart of downtown, along the banks of the historic San Antonio Riverwalk, history comes alive at the acclaimed Omni La Mansión del Rio. The hotel s blend of Spanish colonial architecture, storybook setting, celebrated restaurant, and elegant accommodations are just a few of the reasons it is recommended by the most discriminating travelers. Reserve your hotel room by May 6 to take advantage of the group rate of $219 per night. You must mention this ALI-ABA course of study to qualify for this special rate. Room reservations may be made by calling or writing to the Omni La Mansión del Rio, 112 College Street, San Antonio, TX 78205; phone (210) ; FAX (210) Confirmations will be sent by the hotel. Please read the cancellation policy carefully. GET MANDATORY CLE AND CPE CREDIT ALI-ABA is an accredited MCLE provider in AR, AZ, CA, CO, IL, ME, MO, MS, MT, ND, NM, NV, NY, OK, PA, RI, SC, VT, WI, WV, and WY. We apply for accreditation on a course-bycourse basis in virtually all other MCLE jurisdictions, including AL, DE, FL, GA, IA, ID, IN, KS, KY, LA, MN, NC, NH, OH, OR, TN, TX, UT, VA, and WA. For this course, ALI-ABA will apply for 14 credits, including one ethics credit, in 60-minute states; and for 16.8 credits, including 1.2 ethics credits, in 50-minute states. In NY, this course is appropriate for both newly admitted and experienced attorneys. For specific information on CLE, CPE, or other professional accreditation, please the MCLE Team at TeamMCLE@ali-aba.org, go to or call CLE-NEWS. NASBA ACCREDITATION ALI-ABA 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 Web site: For more information regarding ALI-ABA s administrative policies, such as complaint and refund, please call Customer Service at (800) CLE-NEWS. CPE credit hours for this course: 16.5 in Taxation (live program and group internet based program). Suggested Prerequisite: Limited experience in practice in subject matter or completion of Basic CLE/CPE Course in subject matter. Learning Objectives: To learn procedures and strategies for handling civil tax controversies before the IRS during an examination and an administrative appeal, including preparing, avoiding, and litigating contested tax disputes, as well as alternatives for handling the collection of a tax liability after assessment. Level of Instruction: Intermediate. for more information about: registration cancellation breaks and refreshments requirements for persons with disabilities tuition assistance discounted airfares

6 38 th Annual Course of Study/Video Webcast CP058 How to Handle a Tax Controversy at the IRS and in Court From Administrative Audit Through Litigation Sponsored with the cooperation of the ABA Section of Taxation Thursday-Friday, May 28-29, 2009 Omni La Mansión del Rio, San Antonio / Live Video Webcast 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. previous course registrant MCLE credit hours: 14, including one hour of ethics 16.5 CPE credit hours in Taxation (live-program and group-internet-based program) American Law Institute-American Bar Association Continuing Professional Education 4025 Chestnut Street, Philadelphia, PA NONPROFIT ORG U.S. Postage PAID ALI-ABA SUBSTANTIAL GROUP DISCOUNTS AVAILABLE for live and webcast attendance

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