University of Texas Law logo Update your account
  • Sign in or Join Account and Briefcase
    Not a member yet? Sign up Forgot password?
  • Accredited CLE
    Live Conferences Studio Webcasts eConferences eCourses Hooked on CLE Answer Bar
  • Research & Self-Study
    Materials eLibrary
  • Subscriptions
    MCLE On-Demand and eLibrary
  • Browse by Practice Area
    Administrative Admiralty and Maritime Alternative Dispute Resolution Appellate - Civil and Criminal Bankruptcy Business Entities Civil Rights Construction Corporate Counsel Criminal Cybersecurity Elder Law and Guardianship Employment Entertainment and Sports Law Environmental Essentials Ethics Exempt Organizations / Nonprofits Family Government Enforcement / White Collar Crime Healthcare Immigration Insurance Intellectual Property / Patent Law International Law Practice Management Litigation M&A and Securities Oil, Gas and Energy Practice Skills Real Estate Renewable Energy School Self-Care Taxation Technology Technology for Lawyers Trusts and Estates / Probate Water
  • Search
  • Shopping Cart

What are you searching for?

Skip to main content
UT Law CLE logo
  • Overview /
  • Schedule /
  • Faculty /
  • Credit Info /
  • Key Dates /
  • Venue /
  • Sponsors
Register or Buy ticket icon Buy
The leading dialogue and discussion between the IRS and practitioners

Presented by
The University of Texas School of Law
The Office of Chief Counsel, Internal Revenue Service

Sponsors
Baker Botts L.L.P.
Deloitte Tax LLP
Ernst & Young LLP
Fulbright & Jaworski L.L.P.
KPMG LLP
Miller & Chevalier Chartered
PricewaterhouseCoopers LLP
Thompson & Knight LLP
Vinson & Elkins L.L.P.

Conference art

9th Biennial

Parker C. Fielder Oil and Gas Tax Conference

Houston Oct 25-26, 2007 Houston Marriott Westchase
Conference Concluded
Buy
Related products: Materials
Brochure thumbnail
Download Brochure (PDF)

Overview

A joint production of the UT Law School and the Chief Counsel’s Office of the IRS, this biennial event provides a unique opportunity for law practitioners to meet and interact with their counterparts at the IRS handling oil, gas and energy tax matters. Over 200 members of the oil and gas section of the IRS will be present, including technical advisors of the petroleum industry, revenue agents of the Natural Resources and Construction industry, members of the Appeals Division, the Chief Counsel and the Natural Resources Industry Counsel. Key issues to be discussed include domestic and international tax issues; partnership issues; recent litigation and compliance issues; and more.

  • Buy

Event Schedule

Program is subject to change.
All times are Central Time Zone.

  • Day 1 October 25, 2007
  • Day 2 October 26, 2007
  • Time
    Credit
    Subject
    Speaker
  • Thursday Morning, Oct. 25, 2007
    Presiding Officer:
    Bernard B. Nelson, Internal Revenue Service - Houston, TX
  • 8:00 am
    Registration Opens

  • 8:35 am
    0.25 hr
    Welcoming Remarks

    Keith M. Jones, IRS - Houston, TX

  • 8:45 am
    0.75 hr
    Opening Address: The State of the Industry

    John C. Felmy, Chief Economist, American Petroleum Institute - Washington, DC

  • 9:30 am
    1.50 hrs
    Capital Cost Recovery and Other Current Developments in Domestic Tax Issues
    Section 199 issues; inventory issues; regulations on the capitalization of intangibles; environmental remediation; refracting; refining turnarounds; new R & D credit; proposed energy tax legislation.

    Moderator:
    Thomas L. Evans, Kirkland & Ellis LLP - Washington, DC
    Panelists:
    Stephen E. Comstock, American Petroleum Institute - Washington, DC
    John F. Eiman, IRS - Houston, TX
    Ellen MacNeil, Deloitte & Touche LLP - Washington, DC
    Christine M. Smith, Chevron Corporation - San Ramon, CA
    Kenneth W. Telchik, IRS - Dallas, TX

  • 11:00 am
    Break

  • 11:15 am
    1.25 hrs
    International Taxation: Transfer Pricing Issues and Other Basic International Tax Issues Relating to the Oil and Gas Industry
    Application of transfer pricing services regulations and cost sharing regulations to the oil and gas industry; other transfer pricing issues; Subpart F developments; other international taxation developments of general interest.

    Moderator:
    Ken Wood, Ernst & Young LLP - Washington, DC
    Panelists:
    Rocco V. Femia, Miller & Chevalier Chartered - Washington, DC
    M. Annette Glod, Shell Oil Company - Houston, TX
    Steven A. Musher, Internal Revenue Service - Washington, DC
    Steven C. Wrappe, Ernst & Young LLP - Washington, DC

  • Thursday Afternoon, Oct. 25, 2007
    Presiding Officer:
    Michael Platner, American Petroleum Institute - Washington, DC
  • 12:30 pm
    Break

  • 12:45 pm
    Luncheon Presentation

    Pick Up Box Lunch
    Included in conference registration fee.

  • 1:00 pm
    0.75 hr

    A View From the IRS


    Frank Y. Ng, Internal Revenue Service - Washington, DC

  • 2:15 pm
    1.25 hrs
    Partnership Issues Affecting the Oil and Gas Industry
    Definition of a partner for tax purposes; application of partnership compensatory interest proposed regulations to the oil and gas industry; anti-abuse case law, including Castle Harbour decision; other partnership tax developments.

    Moderator:
    Paul Kugler, KPMG LLP - Washington, DC
    Panelists:
    Thomas Crichton IV, Vinson & Elkins LLP - Dallas, TX
    Christopher T. Kelley, IRS - Washington, DC
    Heather C. Maloy, Skadden Arps Slate Meagher & Flom LLP - Washington, DC
    Gregory V. Nelson, Houston, TX

  • 3:30 pm
    Break

  • Concurrent Session

  • Session A:
  • 3:45 pm
    1.50 hrs
    International Taxation: Advanced Topics Involving the Foreign Tax Credit
    Technical taxpayer regulations; anti-foreign tax credit generator regulations; Guardian Industries court decision; dual capacity regulations redux; and FOGEI/FORI redux.

    Moderator:
    Rebecca I. Rosenberg, Caplin & Drysdale - Washington, DC
    Panelists:
    Hal J. Hicks III, Skadden Arps Slate Meagher & Flom LLP - Washington, DC
    Bethany Ingwalson, Internal Revenue Service, Office of Chief Counsel (International) - Washington, DC
    Nancy R. Johnson, IRS - Dallas, TX
    Edward C. Osterberg Jr., Vinson & Elkins LLP - Houston, TX
    David A. Werman, BP America - Houston, TX

  • Session B:
  • 3:45 pm
    1.50 hrs
    The ABC's of Oil and Gas Taxation: Pool of Capital Doctrine, Economic Interest, and Depletion
    Reexamining the basic concepts of pool of capital, economic interest, and depletion in light of current oil and gas transactions.

    Panelists:
    Noah Baer, Ernst & Young National Tax - Washington, DC
    Joseph H. Makurath, Internal Revenue Service - Washington, DC
    Robert A. Swiech, KPMG Washington National Tax - Houston, TX
    Jeffery Marlin Wright, Deloitte Tax LLP - Houston, TX

  • 5:15 pm
    Adjourn to Reception

  • Time
    Credit
    Subject
    Speaker
  • Friday Morning, Oct. 26, 2007
    Presiding Officer:
    Wendy Finley, Hunt Oil Company - Dallas, TX
  • 8:00 am
    1.25 hrs ethics
    Professional Responsibilities and Ethics Issues
    Lawyers' and CPA ethics rules; tax return preparer regulations; Circular 230 update; tax shelter update; whistleblower legislation; OECD Intermediaries Project.

    Moderator:
    Phillip L. Mann, Miller & Chevalier Chartered - Washington, DC
    Panelists:
    Michael J. Desmond, U.S. Department of the Treasury - Washington, DC
    Carolyn Hinchman Gray, IRS, Office of Professional Responsibility - Washington, DC
    Richard A. Husseini, Baker Botts LLP - Houston, TX
    Catherine Lueck Zabel, Marathon Oil Company - Houston, TX

  • 9:15 am
    1.25 hrs
    Recent Litigation, Controversy, and Compliance Issues in the Oil and Gas Area
    Case law developments; alternative dispute resolution developments; LMSB's Industry Issues Focus; IRS approach to M-3, FIN 48, and Section 199 audits; other.

    Moderator:
    Emily A. Parker, Thompson & Knight LLP - Dallas, TX
    Panelists:
    Ronnie L. Desbrow, IRS-Appeals - Houston, TX
    Ben K. Hyde, Price Waterhouse Coopers - Dallas, TX
    Keith M. Jones, IRS - Houston, TX
    Kevin L. Kenworthy, Miller & Chevalier Chartered - Washington, DC
    Gary L. Thompson, Exxon Mobil Corporation - Houston, TX

  • 10:30 am
    Break

  • 10:45 am
    1.00 hr
    Production Payments and Other Financing Arrangements for Oil and Gas Transactions
    Current issues involving the taxation of production payments as a financing device for oil and gas transactions; cross-border arbitrage financings; earnings strippings transactions.

    Moderator:
    Byron Ratliff, PricewaterhouseCoopers LLP - Houston, TX
    Panelists:
    Roger David Aksamit, Thompson & Knight LLP - Houston, TX
    Anne Devereaux, IRS - Washington, DC
    Michael J. McGoldrick, Sunoco - Philadelphia, PA
    David Silber, IRS - Washington, DC

  • 11:45 am
    0.75 hr
    Acquisition and Disposition of Oil and Gas Properties

    This panel will discuss the tax consequences of the acquisition and disposition of oil and gas properties, with a focus on like-kind exchanges and other current trends in structuring oil and gas transactions.

    Paper by Sam Merrill, Dallas, TX

    Moderator:
    William H. Caudill, Fulbright & Jaworski L.L.P. - Houston, TX
    Panelists:
    Mark A. McArthur, Chevron - Houston, TX
    Amy Pfalzgraf, IRS - Washington, DC
    Kevin J. Thomason, Thompson & Knight LLP - Dallas, TX

  • Friday Afternoon, Oct. 26, 2007
  • 12:30 pm
    Adjourn

  • Day 1 October 25, 2007
  • Day 2 October 26, 2007
Download Schedule

Conference Faculty

Roger David Aksamit

Thompson & Knight LLP
Houston, TX

Noah Baer

Ernst & Young National Tax
Washington, DC

William H. Caudill

Fulbright & Jaworski L.L.P.
Houston, TX

Stephen E. Comstock

American Petroleum Institute
Washington, DC

Thomas Crichton IV

Vinson & Elkins LLP
Dallas, TX

Ronnie L. Desbrow

IRS-Appeals
Houston, TX

Michael J. Desmond

U.S. Department of the Treasury
Washington, DC

Anne Devereaux

IRS
Washington, DC

John F. Eiman

IRS
Houston, TX

Thomas L. Evans

Kirkland & Ellis LLP
Washington, DC

John C. Felmy

Chief Economist, American Petroleum Institute
Washington, DC

Rocco V. Femia

Miller & Chevalier Chartered
Washington, DC

M. Annette Glod

Shell Oil Company
Houston, TX

Carolyn Hinchman Gray

IRS, Office of Professional Responsibility
Washington, DC

Hal J. Hicks III

Skadden Arps Slate Meagher & Flom LLP
Washington, DC

Richard A. Husseini

Baker Botts LLP
Houston, TX

Ben K. Hyde

Price Waterhouse Coopers
Dallas, TX

Bethany Ingwalson

Internal Revenue Service, Office of Chief Counsel (International)
Washington, DC

Nancy R. Johnson

IRS
Dallas, TX

Keith M. Jones

IRS
Houston, TX

Christopher T. Kelley

IRS
Washington, DC

Kevin L. Kenworthy

Miller & Chevalier Chartered
Washington, DC

Paul Kugler

KPMG LLP
Washington, DC

Ellen MacNeil

Deloitte & Touche LLP
Washington, DC

Joseph H. Makurath

Internal Revenue Service
Washington, DC

Heather C. Maloy

Skadden Arps Slate Meagher & Flom LLP
Washington, DC

Phillip L. Mann

Miller & Chevalier Chartered
Washington, DC

Mark A. McArthur

Chevron
Houston, TX

Michael J. McGoldrick

Sunoco
Philadelphia, PA

Steven A. Musher

Internal Revenue Service
Washington, DC

Gregory V. Nelson

Houston, TX

Frank Y. Ng

Internal Revenue Service
Washington, DC

Edward C. Osterberg Jr.

Vinson & Elkins LLP
Houston, TX

Emily A. Parker

Thompson & Knight LLP
Dallas, TX

Amy Pfalzgraf

IRS
Washington, DC

Byron Ratliff

PricewaterhouseCoopers LLP
Houston, TX

Rebecca I. Rosenberg

Caplin & Drysdale
Washington, DC

David Silber

IRS
Washington, DC

Christine M. Smith

Chevron Corporation
San Ramon, CA

Robert A. Swiech

KPMG Washington National Tax
Houston, TX

Kenneth W. Telchik

IRS
Dallas, TX

Kevin J. Thomason

Thompson & Knight LLP
Dallas, TX

Gary L. Thompson

Exxon Mobil Corporation
Houston, TX

David A. Werman

BP America
Houston, TX

Ken Wood

Ernst & Young LLP
Washington, DC

Steven C. Wrappe

Ernst & Young LLP
Washington, DC

Jeffery Marlin Wright

Deloitte Tax LLP
Houston, TX

Catherine Lueck Zabel

Marathon Oil Company
Houston, TX

Planning Committee

John S. Dzienkowski—Co-Chair

UT School of Law
Austin, TX

Robert J. Peroni—Co-Chair

UT School of Law
Austin, TX

Carl Boetticher

Hunt Oil Company
Dallas, TX

John T. Bradford

KPMG LLP
Houston, TX

Andrew Breslow

Exxon Mobil Corp
Irving, TX

Deborah L. Byers

Ernst & Young, L.L.P.
Houston, TX

Joseph Calianno

Internal Revenue Service
Washington, DC

Robert R. Casey

Jones, Walker, Waechter, Poitevent, Carrere & Kenegre, L.L.P.
Baton Rouge, LA

Edward Cohen

Internal Revenue Service
Washington, DC

Stephen E. Comstock

American Petroleum Institute
Washington, DC

R. Richard Coston

Fullbright & Jaworski LLP
Houston, TX

Thomas Crichton IV

Vinson & Elkins LLP
Dallas, TX

Heather B. Crowder

KPMG LLP
Houston, TX

David B. Cubeta

Miller & Chevalier Chartered
Washington, DC

Martin Dunagin

Hess Corporation
New York, NY

John F. Eiman

IRS
Houston, TX

Alan L. Fischl

Price Waterhouse Coopers L.L.P.
Washington, DC

Lawrence B. Gibbs

Miller & Chevalier Chartered
Washington, DC

Gary S. Hook

Chevron Texaco
San Ramon, CA

Richard A. Husseini

Baker Botts LLP
Houston, TX

Kevin L. Kenworthy

Miller & Chevalier Chartered
Washington, DC

Kathleen Krutchen

Internal Revenue Service
Houston, TX

Paul Kugler

KPMG LLP
Washington, DC

Eric B. Lee

KPMG
Washington, DC

Hollis Levy

UTCLE
Austin

Ellen MacNeil

Deloitte & Touche LLP
Washington, DC

Joseph H. Makurath

Internal Revenue Service
Washington, DC

Phillip L. Mann

Miller & Chevalier Chartered
Washington, DC

Jose E Murillo

Ernst & Young
Washington, DC

Bernard B. Nelson

Internal Revenue Service
Houston, TX

Jaime Park

Internal Revenue Service
Washington, DC

Emily A. Parker

Thompson & Knight LLP
Dallas, TX

Michael Platner

American Petroleum Institute
Washington, DC

Byron Ratliff

PricewaterhouseCoopers LLP
Houston, TX

Robert W. Ray

Internal Revenue Service
Oklahoma City, OK

Steven Roe

Deloitte
Houston, TX

Rebecca I. Rosenberg

Caplin & Drysdale
Washington, DC

Lisa Shuman

Internal Revenue Service
Washington, DC

Robert A. Swiech

KPMG Washington National Tax
Houston, TX

Kenneth W. Telchik

IRS
Dallas, TX

Gwenetta Williams

Internal Revenue Service
Los Angeles, CA

Ken Wood

Ernst & Young LLP
Washington, DC

Steven C. Wrappe

Mayer Brown Rowe & Maw
Washington, DC

Andy Yood

Ernst & Young Tax Service
Washington, DC

Credit Info

  • Houston
MCLE Credit
Toggle view Texas – 10.50 hrs  |  1.25 hrs Ethics
Legal Specialization(s): Administrative Law, Oil, Gas and Mineral Law, Tax Law
You may claim your credit online in Your Briefcase, and UT Law CLE will report credit on your behalf to the State Bar of Texas. A Certificate of Attendance will be provided in Your Briefcase for your records. The system reports Texas CLE credit every Tuesday. If you are claiming credit in the last week of your birth month, self-report your CLE credit directly to the State Bar of Texas at texasbar.com, using the course number  provided on your certificate of attendance.
Other Credit
Toggle view TX Accounting CPE – 12.60 hrs
The University of Texas School of Law (Provider #250) live conferences are presumptively approved by The Texas State Board of Public Accountancy for Texas Accounting CPE credit based on a 50-minute credit hour. Approved for general CPE credit only.

At the conference, you are welcome to sign in on the Accounting CPE Record of Attendance form at the registration desk, but we are now reporting all credit online. You will receive a Texas Accounting Certificate of Completion in Your Briefcase. Self-report your CPE credit directly to TSBPA. UT Law CLE will maintain Attendance Records for four years.  

Contact us at accreditation@utcle.org if you have additional questions.

Key Dates

Houston – Oct 25-26, 2007 – Houston Marriott Westchase
Conference Concluded
Buy
  • Houston
Standard Registration
Last day for $475.00 Regular pricing: Oct 17, 2007

$525.00 for registrations received after this time

Last day for cancellation (full refund): Oct 19, 2007

$50 processing fee applied after this date

Last day for cancellation: Oct 22, 2007

Venue

speaker

Houston Marriott Westchase

2900 Briarpark Dr.
Houston, TX
713-978-7400 (reservations)

Accommodations

$129.00 good through Oct 3, 2007

Parking Information

Free Self-Parking, Valet: $14

Our Sponsors

Thank you to our sponsors! Click each logo below to learn more.

  • Baker Botts L. L. P.

    Baker Botts L. L. P.
    Baker Botts is an international law firm recognized for their creative approach to the legal and business issues facing their clients. With approximately 800 lawyers and worldwide network of offices, Baker Botts works with their clients on a wide range of matters. Our approach to the law practice is collaborative, with lawyers functioning as integrated teams to bring the most appropriate response to client needs. www.bakerbotts.com www.bakerbotts.com/

  • Deloitte Services

    Deloitte Services

  • Ernst & Young

    Ernst & Young
    www.ey.com/
  • Fulbright & Jaworski L.L.P. logo
    Fulbright & Jaworski L.L.P.
    The Fulbright Arbitration and ADR group is widely recognized as one of the world's leading international arbitration practices. With strategic locations in the United States, Europe, Asia and the Middle East, Fulbright is positioned to handle international arbitration disputes wherever they may arise. A record of obtaining successful outcomes in major arbitrations involving a variety of governing laws, jurisdictions and arbitral rules has lead Fulbright to be selected as a leading law firm in the field of international arbitration by the 2008 Chambers Global Guide and one of the top ten arbitration firms worldwide based on total number of arbitrations by the 2007 ALM Focus Europe. Fulbright was the recipient of LatinLawyer Magazine's Deal of the Year: Disputes Category for 2007. The firm's multi-national team of arbitration lawyers is fluent in more than a dozen languages and is experienced in appearing as advocates before arbitrators from a wide range of cultural backgrounds under the rules of all of the major international arbitration institutions. Clients around the world have called on us for some of the most politically charged and high-stakes disputes of recent years, in the public and private sectors. www.fulbright.com www.fulbright.com/
  • Kpmg Llp logo
    Kpmg Llp
    KPMG International is a global network of professional firms providing Audit, Tax, and Advisory services. KPMG operates in 145 countries and has more than 133,000 professionals, including more than 7,100 partners, working in member firms around the world. Its member firms aim to provide clients with a globally consistent set of multidisciplinary services based on deep industry knowledge. In the United States, KPMG LLP traces its origins back to 1897 and provides Audit, Advisory, and Tax services through more than 1,700 partners and 22,000 other client service professionals in 88 offices. www.kpmg.com www.kpmg.com/

  • Miller & Chevalier

    Miller & Chevalier
    www.millerchevalier.com/

  • Pricewaterhousecoopers

    Pricewaterhousecoopers

  • Thompson & Knight LLP

    Thompson & Knight LLP
    www.tklaw.com/
  • Vinson & Elkins logo
    Vinson & Elkins
    Innovation is the lifeblood of industries worldwide. At Vinson & Elkins LLP, our lawyers work closely with innovative technology companies, as well as many of the most active venture funds, private equity firms and investment banks. In today's increasingly competitive business environment, the strength of a company's business decisions and IP portfolio often make the difference between success and failure. We counsel our clients on perfecting and protecting key technology patents, trademarks, copyrights and trade secrets and tirelessly advocate clients' interests in complex technology patent, copyright, trademark, trade secret and related IP litigation at both the trial and appellate levels. www.vinson-elkins.com www.vinson-elkins.com/
Download Sponsor Details Become a Sponsor
Become a Sponsor
Email UT Law CLE for more information on sponsoring an event.

Stay in the loop with UT Law CLE

Sign-Up Now  
Accredited CLE
Live Conferences
Studio Webcasts
eConferences
eCourses
Hooked on CLE
Answer Bar
Research & Self-Study
Materials
eLibrary

Subscriptions
MCLE On-Demand and eLibrary
Your UT Law CLE
Your Briefcase
Your Account
Your Cart
Redeem Your Code
Sign In or Join
About
Scholarships
Sponsorships
Speakers
Texas Law Resources
UT Law CLE
About Us
Our Volunteers
Terms of Use
Privacy Policy
Security
Help & Contact
FAQ
Contact Us
Facebook    LinkedIn    Youtube

© 2025 The University of Texas School of Law Continuing Legal Education | 512.475.6700 | Version 9.020

Back to top
More Information
Warning
Error
Warning
Please sign in to continue
Forgot Password   |  Create Account
Item has been added to your cart.

Item description

Checkout
Item has been added to your Briefcase.

Item description

Go to your Briefcase