2024 May Tax Meeting Materials

Materials by Committee

Administrative Practice

Important Developments

• Slides: Current Developments

Corporate Counsel

Privileged Communications: Unique Challenges and Best Practices for Organizational Clients and their Tax Counsel

• Slides: Privileged Communications: Unique Challenges and Best Practices for Organizational Clients and their Tax Counsel

Civil and Criminal Tax Penalties

Guidance From the Government Experts: A Discussion With DOJ Tax Division & IRS Executives Who Will Provide Firsthand Updates of Key “Need to Know” Updates in Tax Enforcement

• Slides: Guidance From the Government

Subcommittee Updates

• Slides: Monetary Violations & Forfeitures

Court Procedure and Practice

Best Practices When Appearing Before the U.S. Tax Court

• Slides: Best Practices When Appearing Before the U.S. Tax Court

Diversity

The Inequality of Tax Cuts: A Discussion on the Effects of Tax Policy on Wealth Redistribution

• Slides: The Inequality of Tax Cuts: A Discussion on the Effects of Tax Policy on Wealth Redistribution

Employee Benefits

Employment Taxes Update

• Outline: Employment Taxes Update

Fiduciary Responsibility/Plan Investments Update

• Slides: Fiduciary Responsibility/Plan Investments Update

Hot Topics with the IRS, Treasury, and the Department of Labor

• Outline: Hot Topics with the IRS, Treasury, and the Department of Labor

JCEB Technical Session Meeting with the Department of Treasury/IRS Recap

• Outline: JCEB Technical Session Meeting with the Department of Treasury/IRS Recap

Estate & Gift Taxes and Fiduciary Income Tax Joint Session

Corporate Transparency Act Update

• Slides: Corporate Transparency Act Update
• Outline: Corporate Transparency Act Update

Estate & Gift Taxes

Planning with Inter-Vivos QTIP Trusts

• Slides: Inter-Vivos QTIP Trust Planning Strategies Using the Spouse's Applicable Exclusion Amount and GST Exemption and Planning with a Lifetime "Deathbed" Trust

Multi-State Estate Planning

• Slides: Navigating Multistate Estate and Inheritance Tax Opportunities

The Latest on Connelly v. Internal Revenue Service

• Slides: Understanding Connelly

Exempt Organizations

Federal Tax Update from the IRS and Treasury

• Slides: Federal Tax Update from the IRS and Treasury

Fiduciary Income Tax

Communicating Estate Planning Proposals Using Financial Modeling

• Slides: Communicating Estate Planning Proposals Using Financial Modeling

Individual and Family Taxation

Math Error

• Slides: IRS Math Error What Does 2+2 Equal?

Pro Bono and Tax Clinics

Put Your Mask on First: Overcoming Burnout and Compassion Fatigue while Working with Low-Income Taxpayers

• Slides: Put Your Mask on First: Overcoming Burnout and Compassion Fatigue while Working with Low-Income Taxpayers

LITCs, Pro Bono, and Calendar Call Programs in the Tax Court: Where We Have Been

• Slides: The Past - Where We Came From

Partnerships and LLCs

Section 1202 and Partnerships

• Slides: Section 1202 and Partnerships

S Corporations

Wind Down of TCJA (Part 2): What Does this Mean for S Corporations and their Shareholders?

• Slides: Wind Down of TCJA (Part 2): What Does this Mean for S Corporations and their Shareholders?

Sales, Exchanges and Basis

NFTs and Digital Asset Broker Reporting - Implications for Sales, Exchanges, and Basis

• Slides: NFTs and Digital Asset Broker Reporting - Implications for Sales, Exchanges, and Basis

Standards of Tax Practice

Historical Perspective of the Tax Court and Ethical Considerations

• Slides: Ethical Issues in Representing Clients Before, During, and After Tax Court

Tax Accounting

Navigating Accounting Method Changes and the Consent Requirement

• Slides: Navigating Accounting Method Changes and the Consent Requirement

Tax Accounting Methods for Customer Loyalty Programs

• Slides: Tax Accounting Methods for Customer Loyalty Programs

Tax Collection, Bankruptcy and Workouts

The Tax Court's Collections Jurisprudence

• Slides: Celebrating 100 Years of the Tax Court and 25 Years of Collection Jurisdiction: The Impact of Tax Court in IRS Collection Practices

Internal Revenue Service Collections Update

• Slides: Internal Revenue Service Collections Update

Tax Exempt Financing

Financing Urban Renewal Projects – Using Tax-Exempt Obligations to Complete the Capital Stack

• Outline: Financing Urban Renewal Projects – Using Tax-Exempt Obligations to Complete the Capital Stack

Tax Practice and Technology

“Tech Talk” – AI for All? Addressing Biases and Ethical Issues in AI Tools

• Slides: “Tech Talk” – AI for All? Addressing Biases and Ethical Issues in AI Tools

Young Lawyers Forum

Promoting Diversity in the Legal Profession: Sponsors, Mentors, and Navigating Company Culture

• Slides: Promoting Diversity in the Legal Profession: Sponsors, Mentors, and Navigating Company Culture