Chair: Susan Morgenstern, IRS Taxpayer Advocate Service, Cleveland, OH
National Taxpayer Advocate’s Annual Report to Congress.
The acting National Taxpayer Advocate will present her Annual Report to Congress. She will discuss the top issues facing taxpayers in 2019 including their scope and effect on taxpayer rights. She will also discuss legislative recommendations to improve tax administration. Finally, she will highlight research studies the Taxpayer Advocate Service undertook in 2019.
Moderator: Susan Morgenstern, IRS Taxpayer Advocate Service, Cleveland, OH
Panelist: Bridget Roberts, Acting National Taxpayer Advocate, Taxpayer Advocate Service, Washington, DC
Co-sponsored by: Individual & Family Tax and Tax Policy and Simplification
Innocent Spouse Litigation under the Taxpayer First Act: The Administrative Record, Newly Discovered Evidence, and Other Challenges.
The Taxpayer First Act of 2019 effected major changes in the US Tax Court’s review of innocent spouse decisions. This session will review the changes to section 6015(e) and discuss how practitioners, the Service, and the Tax Court are grappling with the new standard. Important questions include what constitutes the administrative record; when the court can look beyond the administrative record; and how non-requesting spouses can effectively participate. Practitioner panelists will also provide strategies to mitigate the new limits on the Tax Court’s ability to hear evidence.
Moderator: Professor Christine Speidel, Villanova University Charles Widger School of Law, Villanova, PA
Panelists: The Honorable Ronald L. Buch, US Tax Court, Washington, DC; Professor Bryan T. Camp, Texas Tech University School of Law, Lubbock, TX; Mary Michelle Gillum, Legal Aid Society of Middle Tennessee and the Cumberlands, Oak Ridge, TN; Adrienne E. Griffin, IRS Office of Chief Counsel (Procedure & Administration), Washington, DC
Co-sponsored by: Individual & Family Tax, Tax Policy & Simplification, and Court Practice & Procedure
Ethical Considerations in Pro Bono Representation.
This panel will discuss dilemmas pro bono attorneys may face when representing tax clients at settlement days, calendar calls, and via direct representation outside of the courtroom. Discussions will include limited scope and limited time representation. Panelists will also provide advice on how to avoid the perils related to pro bono representation of taxpayer clients. This panel is the second part of a two-part series co-sponsored with the Standards of Tax Practice Committee.
Moderator: Shanthy Balachanthiran, Florida Rural Legal Services Inc., LITC, Ft. Myers, FL
Panelists: The Honorable Peter J. Panuthos, US Tax Court, Washington, DC; Jennifer Breen, Morgan Lewis & Bockius, Washington, DC; Guinevere Moore, Johnson Moore LLC, Chicago, IL; Professor Caleb Smith, University of Minnesota Law School, Minneapolis, MN; Jennifer Auchterlonie, IRS Office of Chief Counsel (Procedure & Administration), Washington, DC
Cosponsored by: Standards of Tax Practice, Diversity, Individual & Family Tax, Tax Policy & Simplification
Employment Income Characterization through the Taxpayer Rights Lens.
This panel will explore the consequences of improper classification of employment-related income. These consequences impact employee protections and benefits, and implicate the taxpayer’s right to pay no more than the correct tax. The panelists will discuss the tools and litigation strategies that are available to taxpayers, including substitute income reporting forms, worker options for employment status reclassification, and litigation strategies. In addition, states are beginning to look at worker classification issues anew.
Moderator: Professor Sarah Lora, Lewis and Clark Law School, Portland, OR
Panelists: Omeed Firouzi, ABA Section of Taxation Christine A. Brunswick Public Service Fellow, Philadelphia Legal Assistance Low Income Taxpayer Clinic, Philadelphia, PA; Mari Manoogian, Michigan State Representative, Birmingham, MI; Sydney Gernstein, Branch Chief, Employment Tax Branch, IRS Office of Chief Counsel, Washington, DC; Charles Eiss, Law Offices of Charles Eiss, Plantation, FL; Anna Tavis, Brooklyn Legal Services, New York, NY
Co-sponsored by: Tax Collection Bankruptcy & Workouts, Diversity, Individual & Family Tax, Employment Taxes and Tax Policy & Simplification