Schedule: Thursday, November 19, 2020
LITC (Low-Income Taxpayer Clinic) Workshop
8:30 – 8:40 am:
Opening Remarks / Housekeeping Items
8:40 – 9:40 am:
The IRS Collection Process: From Tax Return Filing to Offer Acceptance
To most taxpayers, IRS Collection seems random and frightening. The reality is that IRS Collection is very straightforward if you understand the rules. Our panel of experts will demystify the federal tax collection landscape and explain the IRS Collection process, how it works, step-by-step.
Moderator:
- Sara V. Spodick, Esq., Director, Low Income Taxpayer Clinic, Quinnipiac University School of Law, North Haven, CT
Panelists:
- Amanda B. Evans, EA, Green & Sklarz LLC, New Haven, CT
- Mary Beth Murphy, Former Commissioner, Small Business/Self-Employed, Internal Revenue Service, Boston, MA
9:40 – 10:40 pm:
The Role of Hardship in IRS Collection Cases
When a taxpayer is unable to pay his or her living expenses, they may have their account placed in hardship, or what is known in tax lingo as ‘Uncollectible’ status. But what does uncollectible status mean, exactly, and how can a taxpayer request to have their account listed as such? Our experts will explain what uncollectible status is and what practitioners and taxpayers should do to help their taxpayers be put in a hardship category so enforcement activity ceases.
Moderator:
- Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
- Nina E. Olson, Esq., Center for Taxpayer Rights, Washington, DC
- Caren Zhan, EA, Agostino & Associates, PC, Hackensack, NJ
- Beverly Winstead, Esq., Director, Low Income Taxpayer Clinic, University of Maryland School of Law, Baltimore, MD, and Law Offices of Beverly Winstead, PC, Linthicum Heights, MD
10:40 – 11:00 am:
Break
11:00 – 12:00 pm:
433-A, B, D, F & H: Which Form for What Case?
When taxpayers begin dealing with the IRS Collection Division, frequently they are told to complete a “433”. There are multiple versions of the IRS Form 433 and our panel will explain why and for what situation each form is designed. This discussion is designed to help you assist your clients to complete the Form 433 with required exhibits in order to reach the best resolution for their tax liabilities.
Moderator:
- Frank Agostino, Esq., Agostino & Associates, PC, Hackensack, NJ
Panelists:
- Cynthia Cooper, Esq., Senior Program Analyst, SB/SE Collection Policy, Internal Revenue Service, Washington, DC
- Fran Obeid, Esq., MFO Law, PC, New York, NY
12:00 – 12:30 pm:
Lunch
12:30 – 1:30 pm:
What Does the IRS Have? How to Make a Freedom of Information Act (FOIA) Request and Why
Maybe the client was audited, has been assessed a trust fund recovery penalty, or is the subject of a criminal investigation after dealing with the IRS Collections Division.. There many reasons why it would be really helpful to have a look at what the IRS file says about the taxpayer and their situation. This panel will discuss the mechanics of drafting and filing a request under the Freedom of Information Act including what records are available, what records might be withheld pursuant to various exemptions, and how best to make use of that information to help your taxpayer.
Moderator:
- Lisa E. Perkins, Esq., Green & Sklarz LLC, West Hartford, CT
Panelists:
- Michael Sardar, Esq., Kostelanetz & Fink, LLP, New York, NY
- Barbara Kaplan, Esq., Greenberg Traurig, LLP, New York, NY
- Walter Pagano, CPA, CFE, Eisner Amper, LLP, New York, NY
1:30 – 2:30 pm:
Micro-Captives and Conservation Easements: The Fine Line Between Good Tax Planning and Tax Evasion
The Internal Revenue Service continues to caution taxpayers to stay alert for abusive tax avoidance schemes and the unscrupulous individuals who promote them. Variations of these schemes –abusive micro-captive insurance shelters and abusive syndicated conservation easements — are featured in the IRS’s “Dirty Dozen.” Still, each of these areas can be legitimate planning tools. Our panel will review the applicable statutes and regulations, the forms these transactions often take, and how good tax planning crosses the line to tax evasion.
Moderator:
- Shelby Wilson, Esq., Green & Sklarz LLC, Westport, CT
Panelists:
- Anthony F. Vitiello, Esq., Connell Foley LLP, Roseland, NJ
- Barry Fischman, CPA, Marcum, LLP, New Haven, CT
2:30 – 2:45 pm:
Break
2:45 – 3:45 pm:
Avoiding a Criminal Referral for Employment Tax Violations
Statistically, nearly 80% of small businesses fail, often owing payroll taxes. Many of these situations are resolved by the IRS with its civil enforcement tools, but some are referred to IRS Criminal Investigation. So, what makes one case a civil matter and another case ripe for criminal investigation and prosecution? Our panel of experts will the statutory framework, applicable rules and regulations, and steps employers can take if they find themselves falling behind on their employment tax obligations in an effort to avoid a criminal referral.
Moderator:
- Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
- Caroline D. Ciraolo, Esq., Kostelanetz & Fink, LLP, Washington, DC
- Damon Rowe, Director, Fraud Enforcement Office, Internal Revenue Service, Washington, DC
- Joleen D. Simpson, Acting SAC, IRS-Criminal Investigation, Boston Field Office, Boston, MA
3:45 – 5:00 pm:
The Consequences of Conviction: The U.S. Sentencing Guidelines, Restitution, Forfeiture, and Collateral Consequences
Whether by plea or verdict, a determination of guilt does not end the client’s criminal tax matter. This panel will address the collateral consequences of a conviction, including civil tax liabilities, restitution, forfeiture, professional licensing, and immigration issues.
Moderator:
- Jeffrey M. Sklarz, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
- Frank Agostino, Esq., Agostino & Associates, PC, Hackensack, NJ
- Sandra R. Brown, Esq., Hochman, Salkin, Toscher & Perez, PC, Beverly Hills, CA
- Christine Sciarrino, Esq., Asst. United States Attorney, Department of Justice, New Haven, CT
Schedule: Friday, November 20, 2020
IRS Representation Conference
8:30 – 8:40 am:
Opening Remarks / Housekeeping Items
8:40 – 10:20 am:
IRS Enforcement Update
Voluntary compliance and enforcement of the tax laws 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 report and pay the correct amount of tax. These panel interviews provide us with an update on new developments at the IRS.
SB/SE: Eric Hylton, Commissioner, SB/SE Division, Internal Revenue Service, interviewed by Jeffrey M. Sklarz, Esq., Green & Sklarz LLC, New Haven, CT
Collections: Eric Hylton, Commissioner, SB/SE Division, Internal Revenue Service, interviewed by Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT
Criminal: James Lee, Chief, Criminal Investigation, Internal Revenue Service, interviewed by Kathy Keneally, Esq. Jones Day, New York, NY
Office of Chief Counsel: Michael Desmond, Chief Counsel, Internal Revenue Service, Washington, DC, Interviewed by Caroline D. Ciraolo, Esq. Kostelanetz & Fink, LLP
Panel Discussion
Moderator:
- Bryan Skarlatos, Esq., Kostelanetz & Fink, LLP, New York, NY
Panelists:
- Eric Hylton, Commissioner, SB/SE Division, Internal Revenue Service
- James Lee, Chief, Criminal Investigation, Internal Revenue Service
- Michael Desmond, Esq., Chief Counsel, Internal Revenue Service
10:20 – 10:30 am:
Break
10:30 – 11:20 am:
Ethical Issues When Representing the Accountant in an IRS Investigation (Ethics)
The accountant or tax preparer plays a crucial in any tax investigation. The panel will discuss ethical and strategic issues concerning when and how the accountant should be represented, and the extent to which the accountant may or must or should cooperate with the taxpayer. The panel will also consider the role of the accountant in a sensitive tax examination.
Moderator:
- Sanford J. Boxerman, Esq., Capes, Sokol, Goodman & Sarachan, PC, St. Louis, MO
Panelists:
- Miri Forster, Esq., Eisner Amper, LLP., New York, NY
- Sara G. Neill, Esq., Capes, Sokol, Goodman & Sarachan, PC, St. Louis, MO
- G. Michelle Ferreira, Esq., Greenberg Traurig, LLP, San Francisco, CA
11:20 – 12:15 pm:
COVID-19 Update: Where Are We Now?
These are unprecedented times, and the country is still suffering from the COVID-19 pandemic, with not just the loss of family and friends but the economic and tax fallout as well. This panel will review the CARES Act and other initiatives by the IRS and Congress designed to address the impact of the pandemic, the current state of affairs, and what practitioners should be thinking about to help their clients through the continuing impact of COVID-19.
Moderator:
- Jason A. Marsh, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
- Philip Wilson, CPA, Marcum, LLP
- Jennifer Auchterlonie, Office of Chief Counsel, Internal Revenue Service, Washington, DC
- James Grimaldi, Esq., Citrin Cooperman, New York, NY
12:15 – 12:45 pm:
Lunch
12:45 –1:45 pm:
Dealing with the Undocumented Worker
Employers who chose to hire undocumented workers often do not understand the potential mess they have created for themselves and their workers. Our panel will unpack the myriad issues these employers face, including employment taxes, labor violations, and immigration issues. The panel will also discuss potential ways to clean up the situation before IRS initiates contact.
Moderator:
- Lisa E. Perkins, Esq., Green & Sklarz LLC, West Hartford, CT
Panelists:
- Megan Brackney, Esq., Kostelanetz & Fink, LLP, New York, NY
- Josh O. Ungerman, Esq., Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P., Dallas, TX
- Noelle Geiger, Esq., Green & Sklarz LLC, New York, NY
1:45 – 2:00 pm:
Break
2:00 – 3:00 pm:
Out For Money & Blood? How to Bring a Whistleblower Case
IRS Whistleblower Office is a branch of the Internal Revenue Service that receives and processes information and applications from individuals who spot tax problems in their workplace or elsewhere. This panel will discuss how the Whistleblower Office functions, how tips are processed, and how practitioners can help clients bring information to the whistleblower office in the hope of receiving an award.
Moderator:
- Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
- Walter Pagano, CPA, CFE, EisnerAmper, New York, NY
- Lee D. Martin, Director, Whistleblower Office, Internal Revenue Service, Washington, DC
- Michael A. Villa, Jr., Esq., Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P., Dallas, TX
3:00 – 4:00 pm:
Defenses to Tax Crimes: Attacking Willfulness
Tax crimes are specific intent crimes—requiring the violation of a known legal duty. The panel will explore when a potential mental impairment should be considered as a defense or as mitigation in sentencing.
Moderator:
- Frank Agostino, Esq., Agostino & Associates, LLP, Hackensack, NJ
Panelists:
- Sharon McCarthy, Esq., Kostelanetz & Fink, LLP, New York, NY
- Anastasia King, Esq., Asst. United States Attorney, Department of Justice, New Haven, CT
- Peter D. Hardy, Esq., Ballard Spahr LLP, Philadelphia, PA
4:00 – 5:00 pm:
Docketed vs. Undocketed Appeals? A look at the case from the perspective of IRS Counsel and Appeals
There is more than one way to get your client’s case to the IRS Independent Office of Appeals. The taxpayer can file a protest with Appeals at the conclusion of an audit (i.e “undocketed”), or they can request consideration by Appeals after filing a petition in the United States Tax Court pursuant to a Statutory Notice of Deficiency (i.e. “docketed”). Our final panel will review these procedures, outline the scope and standard of review, explain when a conference is granted with Appeals in a docketed case, and review the authority to settle under either scenarios.
Moderator:
- Jeffrey M. Sklarz, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
- Andrew Keyso, Acting Chief, Independent Office of Appeals, Internal Revenue Service, Washington, DC
- Erica Cormier, Esq., Office of Chief Counsel, Internal Revenue Service, Boston, MA
- Diana L. Erbsen, Esq., DLA Piper, LLP, New York, NY