AGENDA

DAY 1: THURSDAY, JUNE 20, 2019

8 a.m.

REGISTRATION AND DISTRIBUTION OF MATERIALS
CONTINENTAL BREAKFAST


8:30 a.m.

WELCOME
Kathleen Costello, CMP, Assistant Director, NYU School of Professional Studies, New York, NY

OPENING REMARKS
Bryan C. Skarlatos, Esq., Partner, Kostelanetz & Fink, New York, NY
David D. Aughtry Esq., Shareholder, Chamberlain, Hrdlicka, White, Williams & Aughtry, PC, Atlanta, GA


8:45 a.m.

KEYNOTE ADDRESS: STATE OF THE IRS
Charles P. Rettig, Esq., Commissioner, Internal Revenue Service, Washington, DC


9:15 a.m.

TAX COMPLIANCE AND ENFORCEMENT UPDATE PART I
Voluntary compliance and enforcement of the tax law are at the heart of our tax system. Over the past several years, the IRS has been challenged to come up with new and more efficient ways to ensure that all taxpayers pay the correct amount of tax. This panel provides an update on
new developments at the IRS and in the Tax Court.

IRS OFFICE OF CHIEF COUNSEL UPDATE
Michael J. Desmond, Esq., Chief Counsel, Internal Revenue Service; Assistant General Counsel, US Department of the Treasury, Washington, DC
Interviewer: Miriam L. Fisher, Esq., Global Chair of Tax Controversy, Latham & Watkins, Washington, DC

IRS LARGE BUSINESS & INTERNATIONAL DIVISION UPDATE
Douglas W. O’Donnell, CPA, Commissioner, Large Business & International Division, Internal Revenue Service, Washington, DC
Interviewer: Sharon Katz-Pearlman, Esq., National Principal-in-Charge, Tax Controversy Services, KPMG, New York, NY; Global Head, Tax Dispute Resolution and Controversy, KPMG International

IRS SMALL BUSINESS/SELF-EMPLOYED DIVISION UPDATE
Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Washington, DC
Lisa Beard-Niemann, CPA, Acting Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Washington, DC
Interviewer: Dennis L. Perez, Esq., Principal, Hochman, Salkin, Toscher & Perez, PC, Beverly Hills, CA

IRS COLLECTION OPERATIONS UPDATE
Paul J. Mamo, Director, Collection, Internal Revenue Service, Covington, KY
Interviewer: Mary E. Wood, Esq., Partner, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, Dallas, TX

TAX COURT UPDATE
The Honorable Maurice B. Foley, Chief Judge, United States Tax Court, Washington, DC
Interviewer: Todd Welty, Esq., Chief Legal Officer, ThreeCo, Atlanta, GA


11 a.m.
REFRESHMENT BREAK


11:15 a.m.
ROCK –PARTNERSHIP REPRESENTATIVE–HARD PLACE
Who do “Partnership Representatives” represent: the partnership, the general partner, the limited partners, or someone else? How can PRs carry out their responsibilities and wade through the numerous conflicting interests and privacy concerns in light of all the obligations and elections they may have under the new partnership audit rules,
the partnership agreement, their own contracts with the partnership, fiduciary obligations, and most importantly, the professional responsibility and ethical rules? What do PRs have to think about and would you want to be one? Come and find out.

Moderator: Diana L. Wollman, Esq., Partner, Cleary Gottlieb Steen & Hamilton, New York, NY
Guinevere M. Moore, Esq., Partner, Johnson Moore, Chicago, IL
Christopher S. Rizek, Esq., Member, Caplin & Drysdale, Chartered, Washington, DC
Drita Tonuzi, Esq., Deputy Chief Counsel (Operations), Internal Revenue Service, Washington, DC
Clifford M. Warren, Esq., Senior Level Counsel, Office of the Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service, Washington, DC


12:15–1:15 p.m.
LUNCHEON
Buffet lunch served


1:15–2:15 p.m.
BREAK OUT SESSIONS

TRACK I
WHAT’S NEW AT LB&I: KEY DEVELOPMENTS AND INITIATIVES
As businesses become larger, more complex and multi-national, the IRS must continue to re-calibrate existing programs and launch new initiatives to address taxpayers’ changing needs. LB&I’s job has become even more challenging with passage of the Tax Cuts and Jobs Act. Hear directly from LB&I Commissioner Doug O’Donnell and
senior members of his management team as they discuss important new programs and innovations for the coming year.
Moderator: Sharon Katz-Pearlman, Esq., National Principal-in-Charge, Tax Controversy Services, KPMG, New York, NY; Global Head, Tax Dispute Resolution and Controversy, KPMG International
Douglas W. O’Donnell, CPA, Commissioner, Large Business & International Division, Internal Revenue Service, Washington, DC
Theodore D. Setzer, Esq., Assistant Deputy Commissioner (International), Large Business & International Division, Internal Revenue Service, Washington, DC
Jennifer L. Best, Esq., Director, Treaty & Transfer Pricing Operations Practice Area, Internal Revenue Service, Washington, DC
Barbara L. Harris, Esq., Director, Northeastern Compliance Practice Area, Internal Revenue Service, New York, NY

TRACK II
ADVISING NON-COMPLIANT TAXPAYERS: WHEN IS THE UPDATED VOLUNTARY DISCLOSURE PRACTICE
THE BEST CHOICE?
In November 2018, the IRS changed its long-standing voluntary disclosure practice for both domestic and offshore
voluntary disclosures. The new guidance provides less procedural detail and penalty assurance than the old OVDP
but also sets out a general framework for handling all voluntary disclosures. This panel discusses the details of the
new IRS practice, when it is the right choice for your clients, and what other alternatives may be available.
Moderator: Lawrence A. Sannicandro, Esq., Associate, McCarter & English, Newark, NJ
Larry A. Campagna, Esq., Shareholder, Chamberlain, Hrdlicka, White, Williams & Aughtry, PC, Houston, TX
Emily P. Hughes, PC, Esq., Partner, Kirkland & Ellis, Washington, DC
Carolyn A. Schenck, Esq., Assistant Division Counsel (International), Internal Revenue Service, St. Paul, MN


2:15 p.m.
REFRESHMENT BREAK


2.40–3.40 p.m.
BREAK OUT SESSIONS

TRACK I
LITIGATING FOREIGN ASSET REPORTING TAX PENALTIES: THE CONTROVERSIES CONTINUE
It’s been more than a decade since the wall of Swiss bank secrecy fell revealing the extent to which US taxpayers had unreported foreign assets. In the intervening years, the IRS has continued its focus on finding and penalizing those assets. The law and procedures regarding FBAR, 5471, 8938 and 3520 penalties has been developing rapidly as taxpayers contest the assessment of liabilities that can be unexpectedly large. This panel discusses the latest developments relating to foreign asset reporting penalties as well as practical tips for representing taxpayers contesting the imposition of such penalties.
Moderator: Phillip Colasanto, Esq., Associate, Agostino & Associates, PC, Hackensack, NJ
Jeffrey A. Neiman, Esq., Partner, Marcus Neiman Rashbaum & Pineiro, Fort Lauderdale, FL
Lindsey D. Stellwagen, Esq., Special Counsel (International), Internal Revenue Service, Washington, DC
Steven R. Toscher, Esq., Principal, Hochman, Salkin, Toscher & Perez, PC, Beverly Hills, CA

TRACK II
FOLLOWING THE MONEY: THE INS AND OUTS OF CONSTRUCTION INDUSTRY AUDITS AND INVESTIGATIONS
Construction projects often involve large amounts of money changing hands among a large number of people creating a situation that is ripe for mistakes and even fraud. In response, the government has developed investigative technics specifically for uncovering tax non-compliance in the construction industry. This panel reviews how the government approaches audits and investigations in the construction industry and practical tips for representing taxpayers who are faced with having to explain where their money came from and where it went.
Moderator: Christopher M. Ferguson, Esq., Counsel, Kostelanetz & Fink, New York, NY
Thomas E. Bishop, Senior Manager, National Forensic, Litigation and Valuation Services,
Baker Tilly Virchow Krause, New York, NY
Jonathan D. Larsen, Acting Special Agent-in-Charge, Internal Revenue Service, Criminal Investigation,
New York Field Office, New York, NY
Burton T. Ryan, Jr., Esq., Assistant United States Attorney, United States Attorney’s Office,
Eastern District of New York, New York, NY
Philip J. Wilson, CPA, Office Managing Partner, Marcum, Costa Mesa, CA


3.40 p.m.
REFRESHMENT BREAK


4–5 p.m.
BREAK OUT SESSIONS

TRACK I
HOW WELL DO YOUR SECRETS TRAVEL? UNDERSTANDING THE SCOPE OF PRIVILEGES IN CROSSBORDER AUDITS AND INVESTIGATIONS
International tax enforcement is a top priority of the IRS and the Department of Justice. Audits and investigations routinely involve the collection of information, documents, and testimony outside the United States, leaving tax practitioners to determine what, if any, privilege applies and how those privileges can be preserved in various jurisdictions. This panel of experienced tax controversy attorneys addresses common privileges that arise in tax matters, the holder and scope of those privileges, the extent to which such privileges can be waived or set aside, and how to navigate these waters in foreign and cross-border audits and investigations.
Moderator: Caroline D. Ciraolo, Esq., Partner, Kostelanetz & Fink, Washington, DC
Mark D. Allison, Esq., Member, Caplin & Drysdale, Chartered, New York, NY
Mark F. Daly, Esq., Litigation Counsel, Tax Division, US Department of Justice, Washington, DC
Sarah E. Paul, Esq., Partner, Eversheds Sutherland (US), New York, NY
Carolyn A. Schenck, Esq., Senior Counsel, Office of Chief Counsel, Internal Revenue Service, St. Paul, MN

TRACK II
OUT OF TIME, OUT OF LUCK? HOW TO REQUEST RELIEF FOR A LATE OR MISSED ELECTION
Just because a taxpayer missed an election does not mean he or she is completely out of luck. So called “Section 9100 Relief” can give taxpayers a second chance for certain regulatory elections. This panel reviews the rules for late election relief under Treas. Reg. Sections 301.9100-1 to -3, including how to maximize your chances of getting such relief and other ways to fix late elections outside of the Section 9100 process.
Moderator: Mary I. Slonina, Esq., Director, Tax Controversy and Regulatory Services, PricewaterhouseCoopers,Washington, DC
Eduardo S. Chung, Esq., Director, Tax Practice and Procedures Group, Mazars USA, New York, NY
David A. Lifson, CPA, Partner, Crowe Horwath, New York, NY
Rosemary Sereti, MST, CPA, Managing Director, Washington National Tax, Tax Controversy Services, Deloitte, Washington, DC
Shamik Trivedi, Esq., Senior Manager, Washington National Tax Office, Grant Thornton, Washington, DC


5 p.m.
RECESS

DAY 2: FRIDAY, JUNE 21, 2019

8:00 a.m.
REGISTRATION AND DISTRIBUTION OF MATERIALS
CONTINENTAL BREAKFAST


8:30 a.m.
KEYNOTE ADDRESS: STATE OF THE NEW YORK STATE DEPARTMENT OF TAXATION
AND FINANCE
Michael R. Schmidt, Commissioner Nominee, New York State Department of Taxation and Finance, Albany, NY


9:00 a.m.
TAX COMPLIANCE AND ENFORCEMENT UPDATE PART II
Voluntary compliance and enforcement of the tax law are at the heart of our tax system. Over the past several years, the IRS and DOJ have been challenged to come up with new and more efficient ways to ensure that all taxpayers pay the correct amount of tax. This panel provides an update on new developments and priorities across the IRS and DOJ.

IRS CRIMINAL INVESTIGATION DIVISION UPDATE
Don Fort, CPA, Chief, Criminal Investigation Division, Internal Revenue Service, Washington, DC
Interviewer: Jeremy H. Temkin, Esq., Principal, Morvillo Abramowitz Grand Iason & Anello PC, New York, NY

DEPARTMENT OF JUSTICE UPDATE
Richard E. Zuckerman, Esq., Principal Deputy Assistant Attorney General, Tax Division, US
Department of Justice, Washington, DC
Interviewer: Caroline D. Ciraolo, Esq., Partner, Kostelanetz & Fink, Washington, DC

IRS WHISTLEBLOWER OFFICE UPDATE
Lee D. Martin, PMP, Director, Whistleblower Office, Internal Revenue Service, Washington, DC
Interviewer: Dean Zerbe, Esq., Partner, Zerbe, Miller and Fingeret, Houston, TX


10:00 a.m.
REFRESHMENT BREAK


10:15 a.m.
AREAS OF CONTROVERSY UNDER THE TCJA
The TCJA made sweeping changes to the Internal Revenue Code, and while Treasury and the IRS have done a Herculean job of providing guidance, many of the changes are complex and there is scant legislative history to reveal what Congress intended. Certain provisions of the TCJA will be caught in a cross-current of complexity and ambiguity that may lead some taxpayers to take aggressive reporting positions. This panel identifies some of those provisions and the areas in which controversies are likely to ensue.
Moderator: Michael Sardar, Esq., Partner, Kostelanetz & Fink, New York, NY
Claudia Hill, EA, MBA, President, TaxMam, Cupertino, CA
Fred F. Murray, Esq., CPA, Professor of Law, University of Florida Levin College of Law, Gainesville, FL
Tamera Ripperda, CPA, Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Washington, DC
Andrew R. Roberson, Esq., Partner, McDermott Will & Emery, Chicago, IL


11:30 a.m.
KEYNOTE ADDRESS: OFFICE OF THE TAXPAYER ADVOCATE—20 YEARS LATER
Nina E. Olson, Esq., National Taxpayer Advocate, Internal Revenue Service, Washington, DC


12:00 p.m.
LUNCH RECESS


1:15–2:15 p.m.
BREAKOUT SESSIONS

TRACK I
A PRIMER ON THE EFFECTIVE USE OF EXPERTS IN TAX COURT CASES

Some cases, such as those involving valuation of property, clearly require the use of an expert. In other cases, the value of expert testimony is less obvious. When should you consider using an expert, what is the role of expert testimony in a Tax Court case, what is the best way to present your expert’s opinion, and how can you most effectively attack the other party’s expert evidence? This panel discusses these and other issues to help you determine whether and how you should use an expert in your next tax controversy.
Moderator: Frank Agostino, Esq., President, Agostino & Associates, PC, Hackensack, NJ
Marc L. Caine, Esq., Senior Counsel, Office of Chief Counsel, Small Business/Self-Employed Division, Internal Revenue Service, Westbury, NY
The Honorable Maurice B. Foley, Chief Judge, United States Tax Court, Washington, DC
David W. Foster, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom, Washington, DC
Brian W. Kittle, Esq., Partner, Mayer Brown, New York, NY

TRACK II
PRACTICAL TIPS FROM THE TRENCHES: DEALING WITH OVERBROAD INFORMATION DOCUMENT REQUESTS AND DEMANDS TO INTERVIEW THE TAXPAYER
An audit is a forum for exchanging information and the IRS often takes the first step by issuing wide-ranging information document requests, and lately, there has been an uptick in IRS requests to personally interview the taxpayer, even at the beginning of the audit. Broad demands for information and interviews raise questions of ability to produce, relevance, and privilege. Often, the practical way in which the parties approach the information exchange process is more important than the law governing the process. This panel of expert tax litigators provides practical tips and examples of how to address difficult or sensitive requests for information by the IRS.
Moderator: Richard J. Sapinski, Esq., Partner, Sills Cummis & Gross PC, Newark, NJ
Jenny L. Johnson Ware, Esq., Partner, Johnson Moore, Chicago, IL
Barbara T. Kaplan, Esq., Partner, Greenberg Traurig, New York, NY
Walter Pagano, CPA, CFE, CFF, Partner, Tax Controversy Practice Leader, Forensic Accountant and Litigation Consultant, EisnerAmper, New York, NY

TRACK III
NEW YORK STATE’S USE OF THE FALSE CLAIMS ACT AS A TOOL OF TAX ENFORCEMENT
In 2010, New York amended its False Claims Act to apply to violations of the New York State Tax Law. The NYS FCA is a powerful tool for tax enforcement because, under certain circumstances, it provides for treble damages, allowing the state to triple the amount of tax, penalties, and interest that is due. The NYS FCA also allows private whistleblowers to initiate claims and to receive an award equal to a percentage of the damages recovered. This panel outlines how the NYS FCA works, when it applies, and what practitioners should consider when representing clients who face liability under the FCA.
Moderator: Randall M. Fox, Esq., Partner, Kirby McInerney, New York, NY
Thomas Teige Carroll, Esq., Chief, Taxpayer Protection Bureau, New York State Office of the Attorney General, New York, NY
James N. Mastracchio, Esq., Partner, Eversheds Sutherland (US), Washington, DC
Timothy P. Noonan, Esq., Partner, Hodgson Russ, New York, NY


2:15 p.m.
REFRESHMENT BREAK


2:40–3:40 p.m.
BREAKOUT SESSIONS

TRACK I
PRESERVING YOUR CHALLENGES UNDER THE ADMINISTRATIVE PROCEDURES ACT: MORE IMPORTANT NOW THAN EVER

With the blizzard of guidance promulgated under the TJCA, challenges to many new regulations are a virtual certainty. In the meantime, the Tax Court has developed its jurisprudence on application of the APA to tax cases. Have we reached the end of “tax exceptionalism”? What does Treasury’s “Policy Statement on the Tax Regulatory Process” mean for deference in tax litigation? How will the APA apply to the blizzard of new regulations under the TCJA? This panel addresses these questions and explores the current state of the law on the Administrative Procedures Act as it applies to tax.
Moderator: S. Starling Marshall, Esq., Special Counsel, Covington & Burling, New York, NY Diana L. Erbsen, Esq., Partner, DLA Piper (US), New York, NY Steven R. Dixon, Esq., Member, Miller & Chevalier Chartered, Washington, DC Kelley C. Miller, Esq., Partner, Reed Smith, Washington, DC

TRACK II
I WOULD RATHER PAY LESS PLEASE: HOW TO MAKE EFFECTIVE OFFERS IN COMPROMISE
Offers in Compromise are an essential tool of tax enforcement because the IRS realizes that it is often better to get half a loaf of bread than none at all. However, for the fiscal year 2017, even though millions of taxpayers owed billions in unpaid taxes, the IRS received only 62,000 Offers in Compromise and it accepted approximately 25,000 of those, or a little less than half. This panel identifies when an Offer in Compromise should be considered and what makes a good offer so that you can increase the likelihood of having your next offer accepted.
Moderator: Robert E. McKenzie, Esq., Partner, Saul Ewing Arnstein & Lehr, Chicago, IL
Sarah A. Fields, EA, Tax Controversy Specialist, Prager Metis, Cranbury, NJ
Fran Obeid, Esq., Founder, MFO LAW, PC, New York, NY
Daniel S. Rosefelt, Esq., CPA, Tax Attorney, Daniel Rosefelt & Associates, Bethesda, MD

TRACK III
KNOCK, KNOCK, DOES ANYBODY RESIDE HERE? REPRESENTING TAXPAYERS IN NYS RESIDENCY AUDITS
One of the most complex and ambiguous terms in the NYS Tax Law is “residency.” A myriad of facts, circumstances, and evidence can affect the determination of whether a taxpayer is an NYS “resident.” Based on the tax dollars involved, it is no wonder that NYS aggressively pursues the issue at audit, at administrative hearings, and in court. This panel discusses recent developments in the law and procedures affecting NYS residency audits and provides tips for practitioners trying to prove that their clients are not NYS residents.
Moderator: Karen J. Tenenbaum, Esq., LLM (Tax), CPA, Partner, Tenenbaum Law, PC, Melville, NY
Joseph A. Carzo, Director, Audit Division, New York State Department of Taxation and Finance, Albany, NY
Yvonne R. Cort, Esq., Partner, Capell Barnett Matalon & Schoenfeld, Jericho, NY
Noelle T. Geiger, Esq., Attorney, Green & Sklarz, New Haven, CT
Mark S. Klein, Esq., Partner, Hodgson Russ, New York, NY


3:40 p.m.
REFRESHMENT BREAK


4:00–5:00 p.m.
BREAKOUT SESSIONS

TRACK I
WHY DO I OWE TAX WHEN IT’S NOT MY MONEY? WITHHOLDING ON PAYMENTS TO FOREIGN PERSONS
Taxpayers who make payments of certain US-source income to foreign persons must comply with certain withholding and reporting requirements. The IRS recently announced an LB&I compliance campaign to examine taxpayers who make such payments but do not withhold, pay, and/or report as required. This panel explains who is a withholding agent required to withhold tax on payments to foreign payees, some of the surprising ways in which they can become liable for tax due on money they paid out to others, and how the IRS is pursuing them for payment. Also discussed are the main impact and requirements of the Foreign Account Tax Compliance Act for withholding agents.
Moderator: Timothy Mulvey, Esq., Director & Tax Counsel, Deutsche Bank AG, New York, NY
Michael Mattaliano, Esq., Senior Manager, EY, Hoboken, NJ
Kimberly A. Schoenbacher, Esq., Acting Director, Field Operations (Foreign Payments Practice Area), Internal Revenue Service, Schiller Park, IL
Christopher L. Shott, Esq., Attorney, Office of Chief Counsel, Large Business & International Division, Internal Revenue Service, New York, NY

TRACK II
BLURRING THE LINES: WHEN IS TAX ADVICE SUBJECT TO THE ATTORNEY CLIENT PRIVILEGE?
Tax lawyers often provide clients with advice on how things should be treated on a tax return. Are these communications legal advice or accounting advice? What is the difference between tax advice and return preparation advice? Are there clear rules that provide guidance in these areas? This panel reviews the way in which courts apply the attorney client privilege to lawyers who give tax advice and explains how you can insure that your communications with your client remain confidential.
Moderator: Stephen Josey, Esq., Associate, Kostelanetz & Fink, New York, NY
Ian M. Comisky, Esq., Partner, Fox Rothschild, Philadelphia, PA
Carlos F. Ortiz, Esq., Partner, Norton Rose Fulbright US, New York, NY
Amy Walsh, Esq., Partner, Orrick, Herrington & Sutcliffe, New York, NY

TRACK III
TAXING OUT OF STATE TAXPAYERS: HOW NEW YORK STATE WILL USE WAYFAIR TO COLLECT MORE TAX
Last year, in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), the US Supreme Court reversed its “physical presence” nexus test and held that “economic nexus” arising from “economic and virtual contacts” with a state could trigger an obligation to collect state sales tax. New York recently announced that it intends to require certain out of state vendors to register and collect NYS sales tax. How will these new procedures work and does the new “economic nexus” test also apply for income tax purposes, and when should out of state taxpayers consider the New York voluntary disclosure program? This panel addresses what out of state taxpayers should expect and what ambiguities will arise as New York flexes its newfound muscle.
Moderator: Valerie Vlasenko, Esq., Associate, Agostino & Associates, PC, Hackensack, NJ
Mary Ellen Ladouceur, Esq., Principal Attorney, Transaction Tax Practice Group, Office of Counsel, New York State Department of Taxation and Finance, Albany, NY
Jack Trachtenberg, Esq., Principal, Deloitte Tax, New York, NY
Thomas E. Wrocklage, Esq., Senior Manager, Crowe, New York, NY


5:00 p.m.
CONFERENCE CONCLUDES