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September 24, 2019

Tax and trust and estate lawyers discuss latest developments at ABA joint meeting

CHICAGO, Sept. 24, 2019 — Representatives from the government and private practitioners will gather for discussions on the most important issues facing tax and trust and estate lawyers, including initiatives, regulations, legislative forecasts and planning ideas. Experts from the IRS, Treasury, private practice and academia will be on hand leading sessions, sharing insights and answering questions. 

Two special guests will deliver keynote addresses at ticketed luncheons:

  • Michael J. Desmond, chief counsel of the IRS, at 12:30 p.m. Friday
  • Martin A. Sullivan, chief economist and contributing editor of Tax Analysts, at noon Saturday

2019 Fall Tax Meeting Sponsored by the ABA Section of Taxation
and the Trust and Estate Division of the ABA Section of Real Property, Trust and Estate Law

Thursday-Saturday, Oct. 3-5

Hyatt Regency San Francisco
5 Embarcadero Center
San Francisco, CA 94111

Program highlights:

“What is Collection Due Process? A Practical Introduction to the Stages of CDP” — Attorneys may deal with IRS appeals, collections and IRS counsel at different times on behalf of the same taxpayer. What are some considerations in arranging a sustainable collection alternative, bearing in mind the protections and procedures of CDP? What are a taxpayer’s options at an administrative level? What type of judicial review is available? How does the case change before the U.S. Tax Court? A panel of CDP experts will examine the various stages of collection due process and how taxpayers may engage with them. This is a CDP Summit Initiative program. Panelists: Lewis R. Carluzzo, Chief Special Trial Judge, U.S. Tax Court, Washington, D.C.; Henry Cheng, DLA Piper, San Francisco; Mitchel S. Hyman, Office of Associate Chief Counsel, IRS, Washington, D.C.
1:45 p.m. Thursday, Grand B, Street Level

“The IRS Violated My Client’s Religious Liberties: When is This Unlawful and What Can We Do About It?” —  Since about the 1950s, there have been several instances in which a requirement imposed on taxpayers by the tax code conflicts with their deeply held religious beliefs. Most recently, the Tax Cuts and Jobs Act introduced a Social Security number requirement under Internal Revenue Code § 24(h)(7) that significantly (and negatively) impacts the Amish community, who have sincere religious objections to obtaining Social Security benefits. This panel will discuss the nuts and bolts of the intersection of taxation and religious liberties and will specifically address whether this new provision violates the Constitution or other laws designed to protect taxpayers’ religious beliefs. Panelists: Sam Brunson, professor of law, Loyola University Chicago School of Law, Chicago; Susan Morgenstern, local taxpayer advocate, Cleveland, Ohio; Josh Beck, senior tax analyst, Taxpayer Advocate Service, Des Moines, Iowa.
10:30 a.m. Friday, Pacific F, Pacific Level

“Department of Labor, Employee Benefits Security Administration and Pension Benefit Guaranty Corporation Hot Topics” — Representatives from the Department of Labor and Pension Benefit Guaranty Corporation will provide updates on the latest guidance and developments affecting employee plans.
3:15 p.m. Friday, Pacific M, Pacific Level  

A complete agenda can be found online. Reporters covering this event must pre-register by contacting Theresa Melton at 202-662-1516 or [email protected].

The ABA is the largest voluntary association of lawyers in the world. As the national voice of the legal profession, the ABA works to improve the administration of justice, promotes programs that assist lawyers and judges in their work, accredits law schools, provides continuing legal education, and works to build public understanding around the world of the importance of the rule of law. View our privacy statement on line. Follow the latest ABA news at and on Twitter @ABANews.