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Presented by
The University of Texas School of Law
The Tax Section of the State Bar of Texas


Conference art
Artwork Details

5th Annual

Texas Margin Tax Conference

Emerging Issues in Texas State Taxation

Austin Sep 1, 2011 AT&T Conference Center
Conference Concluded
Dallas Sep 7, 2011 Belo Mansion
Conference Concluded
Houston Sep 8, 2011 South Texas College of Law
Conference Concluded
Buy
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Overview

If you offer financial, legal or tax advice to entities doing business in Texas, you don't want to miss this definitive, practical "how to" conference. The program is designed to answer questions and offer practical insights into how experts are working with typical and tough real-world issues including COGS, nexus and apportionment, applying the margin tax to entities, litigating tax disputes in district court and more.

The 2011 program features unique opportunities to interact with and ask questions of key staff from the Comptroller's office during the Franchise Tax Audits and Ask the Tax Policy Experts panels, and provides an update on recent legislative developments and a look to the future of the margin tax.

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Event Schedule

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

  • Time
    Credit
    Subject
    Speaker
  • Day 1 Morning
    Presiding Officers:
    In Austin: Christina A. Mondrik, Mondrik & Associates - Austin, TX
    In Houston: Christina A. Mondrik, Mondrik & Associates - Austin, TX
  • 7:30 am
    Austin Only
    Registration Opens
    Includes continental breakfast.

  • 8:20 am
    Austin Only
    Welcoming Remarks

  • 8:25 am
    Austin Only
    0.00 hr ethics
    Attendee List

  • 8:30 am
    1.00 hr
    Franchise Tax Audits
    The audit process, records needed and common errors.

    Moderator:
    Kathy Applegate, KHA Consulting PC - Fort Worth, TX
    Panelists:
    Gary Dullum, Texas Comptroller of Public Accounts - Dallas, TX
    Panelists:
    Bobby Lebkowsky, Texas Comptroller of Public Accounts - Dallas, TX
    Panelists:
    Ted Pace, Texas Comptroller of Public Accounts - Houston, TX

  • 9:30 am
    1.00 hr
    Cost of Goods Sold Issues
    This presentation provides a brief overview of the Texas cost of goods sold calculation and more detailed examples of the common issues that taxpayers are facing on audit. The discussion also includes issues related to the qualification of certain businesses and industries for the cost of goods sold deduction.

    In Austin:
    Douglas Francis Maziur Jr., KPMG LLP - Houston, TX
    In Houston:
    Douglas Francis Maziur Jr., KPMG LLP - Houston, TX
    In Dallas:
    Christopher E. Bajec, KPMG LLP - Dallas, TX

  • 10:30 am
    Austin Only
    Break

  • 10:45 am
    1.00 hr
    Putting It Together: Practical Examples of the Application of Margin Tax
    This visual presentation is aimed at the practical application of the margin tax to common entities and structures. It includes comparative analysis of federal income tax treatment of the structures. Special attention is also given to choice of entity; selected nexus issues; special partnership agreement provisions; and the treatment of passive entities within complex organizational structures.

    William H. Hornberger, Jackson Walker L.L.P. - Dallas, TX
    Steven D. Moore, Jackson Walker L.L.P. - Austin, TX

  • 11:45 am
    Austin Only
    Break to Pick Up Lunch
    Included in conference registration fee.

  • Day 1 Afternoon
    Presiding Officers:
    In Austin: Hon. Peter Brooks, State Office of Administrative Hearings - Austin, TX
    In Houston: Hon. Peter Brooks, State Office of Administrative Hearings - Austin, TX

  • Austin Only
    Luncheon Presentation

  • 12:00 pm
    0.50 hr
    The Future of the Texas Margin Tax

    Billy C. Hamilton, Billy Hamilton Consulting - Austin, TX

  • 12:30 pm
    Austin Only
    Break

  • 12:45 pm
    0.50 hr
    Legislative Update
    An update on recent legislative developments affecting Texas margin tax and other state taxes.

    In Austin:
    Eleanor Hyeran Kim, DuCharme, McMillen & Associates, Inc. - Austin, TX
    Mona Shoemate, DuCharme, McMillen & Associates, Inc. - Austin, TX
    In Houston:
    Eleanor Hyeran Kim, DuCharme, McMillen & Associates, Inc. - Austin, TX
    In Dallas:
    Eleanor Hyeran Kim, DuCharme, McMillen & Associates, Inc. - Austin, TX

  • 1:15 pm
    0.50 hr
    Litigating Texas Tax Disputes in District Court: Opportunities and Pitfalls
    Many taxpayers assume that an administrative appeal is the only option available to them for challenging a Texas tax assessment or a refund denial. But district court may present a better option in some instances, including situations where a taxpayer may be able to recover attorneys fees. This presentation focuses on various matters that should influence a taxpayer's decision to assert a Texas tax dispute in state district court.  

    David E. Colmenero, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Dallas, TX

  • 1:45 pm
    1.00 hr
    Texas Margin Tax Nexus and Apportionment Issues
    Panel members discuss state tax nexus issues as they relate to multistate businesses, including a discussion of recent Amazon/internet seller sales/use laws, affiliate nexus and other policies and procedures affecting modern business models. The panel members also discuss frequently overlooked tax reduction opportunities for businesses in apportioning their Texas franchise tax gross receipts.

    Ira A. Lipstet, DuBois, Bryant & Campbell, L.L.P. - Austin, TX
    Christina A. Mondrik, Mondrik & Associates - Austin, TX

  • 2:45 pm
    Austin Only
    Break

  • 3:00 pm
    0.50 hr
    Rebutting the Unitary Presumption
    The Comptroller presumes that all affiliated entities are engaged in a unitary business so that combined reporting is required. This topic identifies circumstances in which the presumption may hurt taxpayers, and how to overcome the presumption when it does.

    Ray H. Langenberg, Scott, Douglass & McConnico, LLP - Austin, TX

  • 3:30 pm
    0.50 hr
    Substance over Form
    In 2006, the Comptroller announced its intention to examine the business purpose of transactions between related parties designed to avoid sales and use tax on purchases of aircraft. Questions persist concerning the limits of the Comptroller’s authority to ignore the form of these transactions and whether the Comptroller will extend this practice to other transactions and/or taxes. This presentation discusses and analyzes those issues.

    David H. Gilliland, Duggins Wren Mann & Romero, LLP - Austin, TX

  • 4:00 pm
    1.00 hr
    Ask the Tax Policy Experts
    Is the Texas franchise tax still a bit vague? Indefinite? Obscure? Confusing? If so, then you must attend this session as Janet Spies and Jerry Oxford from the Franchise Tax Policy Group at the Comptroller's office attempt to provide definite, exact, resolved, or settled answers to your questions.

    Moderator:
    Daniel J. Micciche, Akin, Gump, Strauss, Hauer, & Feld, L.L.P. - Dallas, TX
    Panelists:
    Jerry Howard Oxford, TX Comptroller of Public Accounts - Austin, TX
    Panelists:
    Janet Spies, Texas Comptroller of Public Accounts - Austin, TX

  • 5:00 pm
    Austin Only
    Adjourn

Download Schedule

Conference Faculty

Kathy Applegate

KHA Consulting PC
Fort Worth, TX

Christopher E. Bajec

KPMG LLP
Dallas, TX

David E. Colmenero

Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.
Dallas, TX

Gary Dullum

Texas Comptroller of Public Accounts
Dallas, TX

David H. Gilliland

Duggins Wren Mann & Romero, LLP
Austin, TX

Billy C. Hamilton

Billy Hamilton Consulting
Austin, TX

William H. Hornberger

Jackson Walker L.L.P.
Dallas, TX

Eleanor Hyeran Kim

DuCharme, McMillen & Associates, Inc.
Austin, TX

Ray H. Langenberg

Scott, Douglass & McConnico, LLP
Austin, TX

Bobby Lebkowsky

Texas Comptroller of Public Accounts
Dallas, TX

Ira A. Lipstet

DuBois, Bryant & Campbell, L.L.P.
Austin, TX

Douglas Francis Maziur Jr.

KPMG LLP
Houston, TX

Daniel J. Micciche

Akin, Gump, Strauss, Hauer, & Feld, L.L.P.
Dallas, TX

Christina A. Mondrik

Mondrik & Associates
Austin, TX

Steven D. Moore

Jackson Walker L.L.P.
Austin, TX

Jerry Howard Oxford

TX Comptroller of Public Accounts
Austin, TX

Ted Pace

Texas Comptroller of Public Accounts
Houston, TX

Mona Shoemate

DuCharme, McMillen & Associates, Inc.
Austin, TX

Janet Spies

Texas Comptroller of Public Accounts
Austin, TX

Planning Committee

Hon. Peter Brooks—Co-Chair

State Office of Administrative Hearings
Austin, TX

Christina A. Mondrik—Co-Chair

Mondrik & Associates
Austin, TX

David E. Colmenero

Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.
Dallas, TX

David H. Gilliland

Duggins Wren Mann & Romero, LLP
Austin, TX

Ira A. Lipstet

DuBois, Bryant & Campbell, L.L.P.
Austin, TX

Daniel J. Micciche

Akin, Gump, Strauss, Hauer, & Feld, L.L.P.
Dallas, TX

Steven D. Moore

Jackson Walker L.L.P.
Austin, TX

Janet Spies

Texas Comptroller of Public Accounts
Austin, TX

Credit Info

  • Austin
  • Dallas
  • Houston
MCLE Credit
Toggle view Texas – 7.50 hrs
Legal Specialization(s): 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.
Toggle view California – 7.50 hrs
You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov.  UT Law CLE will maintain Attendance Records for four years.  
Other Credit
Toggle view TX Accounting CPE – 9.00 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.
MCLE Credit
Toggle view Texas – 7.50 hrs
Legal Specialization(s): 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.
Toggle view California – 7.50 hrs
You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov.  UT Law CLE will maintain Attendance Records for four years.  
Other Credit
Toggle view TX Accounting CPE – 9.00 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.
MCLE Credit
Toggle view Texas – 7.50 hrs
Legal Specialization(s): 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.
Toggle view California – 7.50 hrs
You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov.  UT Law CLE will maintain Attendance Records for four years.  
Other Credit
Toggle view TX Accounting CPE – 9.00 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

Austin – Sep 1, 2011 – AT&T Conference Center
Conference Concluded
Dallas – Sep 7, 2011 – Belo Mansion
Conference Concluded
Houston – Sep 8, 2011 – South Texas College of Law
Conference Concluded
Buy
  • Austin
  • Dallas
  • Houston
Standard Registration
Last day for $335.00 Regular pricing: Aug 24, 2011

$385.00 for registrations received after this time

Last day for cancellation (full refund): Aug 26, 2011

$50 processing fee applied after this date

Last day for cancellation: Aug 29, 2011
Standard Registration
Last day for $335.00 Regular pricing: Aug 29, 2011

$385.00 for registrations received after this time

Last day for cancellation (full refund): Aug 31, 2011

$50 processing fee applied after this date

Last day for cancellation: Sep 2, 2011
Standard Registration
Last day for $335.00 Regular pricing: Aug 29, 2011

$385.00 for registrations received after this time

Last day for cancellation (full refund): Aug 31, 2011

$50 processing fee applied after this date

Last day for cancellation: Sep 2, 2011

Venue

speaker

AT&T Conference Center

The University of Texas at Austin
1900 University Avenue
Austin, TX
877.744.8822 (reservations)
Map

Accommodations

$169.00 good through Sep 1, 2011

Parking Information

Free Daily Self-Parking at UT garages. Separate fees apply for valet and overnight parking.

speaker

Belo Mansion

2101 Ross Avenue
Dallas, TX
214.220.0239
Map

Parking Information

Dallas Bar members $4 self-parking per day; Non-Dallas Bar members $10 self-parking

speaker

South Texas College of Law

1303 San Jacinto Street
Houston, TX
713.659.8040
Map

Parking Information

Various parking garages and surface lots in the area

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