Apr

    Getting Facts in the Administrative Record in Collection Due Process

    1 PM EDT

    This webinar is the second in a three part series entitled “Just the Facts” offered for free in lieu of the Tax Section’s 2020 Low-Income Taxpayer Representation Workshop

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    The administrative record has taken on increasing importance in tax litigation in cases in which the IRS issues a notice of determination, and especially in jurisdictions that follow the “record rule.” What exactly is the administrative record? How do you ensure that it contains the information you believe it should? How do you challenge it when it doesn’t contain information or when it contains information it should not? This panel will look at each of those issues through the specific lens of Collection Due Process cases while drawing upon litigation and outcomes in other types of tax litigation involving determination letters as well as parallel forms of non-tax litigation where courts are limited to the administrative record.

    Moderator: Professor Matthew T. James, Temple University Beasley School of Law, Philadelphia, PA
    Panelists: The Honorable Judge David Gustafson, U.S. Tax Court, Washington, D.C.; Elizabeth Mourges, Senior Attorney, IRS Office of Chief Counsel, SB/SE, Baltimore, MD; John B. Snyder, III, Director University of Baltimore Law School Low Income Taxpayer Clinic, Baltimore, MD

    The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit for this program in 50- minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit americanbar.org/mcle for general information on CLE at the ABA.

    Event Details

    Duration

    90

    Format

    Web

    Date

    Apr 21, 2021

    2021-04-21T13:00:00-04:00 2021-04-21T14:35:00-04:00 Getting Facts in the Administrative Record in Collection Due Process This webinar is the second in a three part series entitled “Just the Facts” offered for free in lieu of the Tax Section’s 2020 Low-Income Taxpayer Representation Workshop

    Sponsors

    Section of Taxation

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