2022 May Tax Meeting Materials

Materials by Committee

Administrative Practice

Important Developments

• Slides: Important Developments

IRS Exam – Reflections on Two Years of COVID

• Slides: IRS Exam – Reflections on Two Years of COVID

Affiliated and Related Corporations

Tax Sharing Agreements

• Slides: Tax Sharing Agreements

Capital Recovery and Leasing

Final 2020 Bonus Regulations and Common Transactions

• Slides: Final Bonus Depreciation Regulations and Common Transactions

Civil and Criminal Tax Penalties

DOJ & IRS Updates

• Slides: Deputy Chief Jim Robnett

Search Warrants, Subpoenas and Summonses: Recent Taxpayer Challenges and Legal Developments

• Slides: Search Warrants, Subpoenas and Summonses: Recent Taxpayer Challenges, Legal Developments and Defense Strategies

Closely Held Businesses 

Business Owner Dispute Resolution

• Slides: Business Owner Dispute Resolution

Employee Retention Tax Credit (ERTC) for Closely Held Businesses

• Slides: Employee Retention Tax Credit (ERTC) for Closely Held Businesses

Hot Topics for Closely Held Businesses

• Slides: Closely Held Businesses - Hot Topics
• Outline: Closely Held Businesses - Hot Topics
• Outline: The Green Book and Future Tax Changes
• Outline: The Corporate Transparency Act

Corporate Tax

Current Developments in Corporate Taxation

• Slides: Current Developments in Corporate Taxation

Court Procedure and Practice

Update on Collection Due Process Cases in U.S. Tax Court

• Outline: Collection Due Process
• Slides: Update on Collection Due Process Cases in U.S. Tax Court

[Re]introducing the next Chief Judge - The Honorable Kathleen Kerrigan

• Slides: [Re]introducing the next Chief Judge - The Honorable Kathleen Kerrigan

Diversity

Moral and Ethical Duties Around Diversity, Equity, and Inclusion

• Slides: Moral and Ethical Duties Around Diversity, Equity, and Inclusion

Racial Disparities and the Income Tax System

• Slides: Racial Disparities and the Income Tax System

Employee Benefits

Are We Really Getting Paid in Crypto for this Deal?

• Slides: The M&A Market & Digital Assets – An Overview

Department of Treasury / IRS Hot Topics

• Outline: Department of the Treasury / Internal Revenue Service Hot Topics

Estate & Gift Taxes

The Lifetime QTIP Trust: A Great Vehicle to Use Exemption and Even Retain an Interest

• Outline: The Lifetime QTIP Trust: A Great Vehicle to Use Exemption and Even Retain an Interest
• Slides: The Lifetime QTIP Trust: A Great Vehicle to Use Exemption and Even Retain an Interest

Mum’s the Word: Maintaining Client Confidentiality and Dealing with Ethical Challenges while Working from Anywhere and Everywhere

• Outline: Mum’s the Word: Maintaining Client Confidentiality and Dealing with Ethical Challenges while Working from Anywhere and Everywhere

Exempt Organizations

501(c)(3) LLCs: Challenges and Opportunities

• Slides: 501(c)(3) LLCs: Challenges and Opportunities

News from the IRS and Treasury

• Slides: News from the IRS, Treasury

Employment Taxes

Employment Tax Update

• Slides: Federal Update

Fiduciary Income Tax

Determining and Measuring the Early Termination of a QPRT

• Slides: Determining and Measuring the Early Termination of a QPRT

RMDs, and RBDs, and BFDs, Oh My! - Income Tax Consequences for Inherited IRAs

• Slides: RMDs, and RBDs, and BFDs, Oh My! - Income Tax Consequences for Inherited IRAs

Insurance Companies

Life, Health, and Captive Update

• Slides: Life, Health, and Captive Update

Partnerships and LLCs

A Deep Dive into Rev. Rul. 99-6 Transactions

• Slides: A Deep Dive into Rev. Rul. 99-6 Transactions

Pro Bono and Tax Clinics

Tax Court Updates: The View from the Bench

• Slides: Tax Court Updates: The View from the Bench

S Corporations

Slides: Back to Basics – Income and Distributions

• Slides: Back to Basics – Income and Distributions

Hot Topics - Legislative

• Slides: Hot Topics - Legislative

State and Local Tax Planning

• Slides: Pass-Through Entity Taxes

Sales, Exchanges and Basis

Current Events

• Slides: Current Developments

Movin’ On Up: Is indexing basis for inflation worth a fresh look?

• Slides: Movin’ On Up: Is indexing basis for inflation worth a fresh look?

Combining Opportunity Zone Benefits with Other Tax and Non-Tax Programs

• Slides: Combining Opportunity Zone Benefits with Other Tax and Non-Tax Programs

Standards of Tax Practice

Ethical Issues in Federal Tax Practice – The Government Perspective

• Slides: Ethical Issues in Federal Tax Practice – The Government Perspective

The Ethics Surrounding Frequently Asked Questions

• Slides: The Ethics Surrounding Frequently Asked Questions

Tax Accounting

Examining the enforceable right test under Section 451(b)

• Slides: Examining the enforceable right test under Section 451(b)

Tax relief for income restored after a claim of right

• Slides: Section 1341

Tax Bridge

A Primer on Employee Benefits and Executive Compensation

• Slides: A Primer on Employee Benefits and Executive Compensation

A Primer on Tax Controversy Procedure and Practice

• Slides: A Primer on Tax Controversy Procedure and Practice

Tax Collection, Bankruptcy and Workouts

Collection Enforcement Updates

• Slides: Collection Enforcement Updates

Tax Policy and Simplification

Making the Sausage II: How Treasury Regulations and Guidance are Drafted and Promulgated

• Slides: Making the Sausage II: How Treasury Regulations and Guidance are Drafted and Promulgated

US Activities of Foreigners and Tax Treaties

Inbound Taxation and Taxing Nexus: A Refresher and Current Developments, including PEs after Pillar 1

• Slides: Inbound Taxation and Taxing Nexus: a Refresher and Current Developments, including PEs after Pillar 1