WASHINGTON, Nov. 30, 2023 – Former IRS Commissioner Charles P. Rettig and a panel of leading tax controversy practitioners will be among the highlights at the American Bar Association 40th Annual National Institute on Criminal Tax Fraud and the 13th Annual National Institute on Tax Controversy, which will be held Dec. 7-9 at the Wynn and Encore Las Vegas.
Rettig will lead the panel “A Look Into the Future of IRS Enforcement — A Discussion with Leading Tax Controversy Thought Leaders” on Friday, Dec. 8, from 9-10:15 a.m. PST. They will explore what IRS civil and criminal enforcement will and should look like over the next decade. Panelists are Sandra Brown, Hochman Salkin Toscher Perez P.C., Beverly Hills, California; Frank Agostino, Agostino & Associates PC, Hackensack, New Jersey; Scott Michel, Caplin & Drysdale, Washington, D.C.; and Thomas Cullinan, Chamberlain, Hrdlicka, White, Williams & Aughtry P.C., Atlanta.
Thursday-Saturday, Dec. 7-9
Wynn and Encore Las Vegas
3131 Las Vegas Blvd. South
Las Vegas, Nevada
The gathering of the criminal tax controversy and criminal tax defense bar brings together high-level government representatives, judges, corporate counsel and private practitioners engaged in all aspects of tax controversy, tax litigation and criminal tax prosecutions and defense for roundtable discussions and breakout sessions.
The sessions include (all times are PST):
“Low-Income Taxpayers: Effective Use of Artificial Intelligence” — Understand how low-income taxpayers can effectively use IRS online services for tax affairs and issue resolution. Also, recognize the limitations of AI assistance and the importance of human judgment in developing case strategy.
Thursday, 11 a.m.-1 p.m.
“Making the Rules: How the Evolution of Legal Standards in Agency Rule-making Will Continue to Impact Treasury and the IRS” — This panel will discuss the ins and outs of the formal rule-making process under the Administrative Procedure Act, the applicable legal doctrines governing agency rules, and pending court cases that will likely impact how courts interpret and apply agency rules.
Friday, 11:30 a.m.- 12:30 p.m.
“Changing the Rules We Thought We Knew: From Tax Court Jurisdiction Through Penalty Determinations” — Tax controversy practice has seen a series of cases in recent years upending rules that seemed beyond dispute, from when deadlines are or are not jurisdictional to how penalties must be approved and calculated. This panel will discuss the current state of these evolving standards.
Friday, 1:45-2:45 p.m.
“Ethical Issues in Artificial Intelligence and Data Security: How Data Technology is Changing Tax Practice” — Practitioners are under increasing ethical obligations to understand the need to protect electronic data and now face increasing challenges and opportunities with the advancement of artificial intelligence. This panel will address what tax practitioners need to know about these evolving technologies.
Friday, 2:45-3:45 p.m.
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