University of Texas School of Law
2015
Texas Margin Tax Conference
Austin Sep 25, 2015 AT&T Conference Center
Conference Concluded
Live Webcast Sep 25, 2015
Conference Concluded

SUPPORTING ORGANIZATION
Texas Taxpayers and Research Association
 

UT Law CLE

2015 Texas Margin Tax Conference

Program Features
If you offer financial, legal or tax advice to entities doing business in Texas, don't miss UT Law’s 2015 Texas Margin Tax Conference. This year’s conference covers the latest developments from the 84th Legislature and reviews recent case law. The program is designed to be informative and interactive, and features Ask the Auditors and Ask Tax Policy sessions in which your questions get answered by Comptroller senior personnel who administer the margin tax.

Gain practical insights from the tax experts who are tackling typical and tough real-world issues, including COGS, apportionment, constitutional challenges, franchise tax credits, combined reporting, ethical concerns and more.

UT Law CLE

2015 Texas Margin Tax Conference

8/17/18
Schedule

Friday Morning, September 25, 2015

Presiding Officer:
Ray Langenberg, Scott Douglass & McConnico LLP - Austin, TX

7:30 am

Austin Only

Registration Opens

Includes continental breakfast.

8:20 am
Welcoming Remarks

8:30 am

1.00 hr

Ask the Auditors

Comptroller auditors discuss their perspectives on conducting franchise tax audits, and respond to questions from the attendees. Please submit your questions in advance to conferenceQA@utcle.org or on-site at the conference registration desk.

Moderator:
Curtis James Osterloh, Scott Douglass & McConnico LLP - Austin, TX
Panelists:
Bobby Lebkowsky, Texas Comptroller of Public Accounts - Dallas, TX
Sharon Ozbun, Texas Comptroller of Public Accounts - Austin, TX

9:30 am

0.75 hr

Taxes Under the Commerce Clause, the Equal Protection Clause, and the Due Process Clause

The states are testing their taxing limits and taxpayers have had some successes and failures with constitutional challenges. Evaluate whether our courts are changing the rules of the game for nexus and other constitutional issues. 

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

10:15 am
Break

10:30 am

0.75 hr

Cost of Goods Sold: Alexander’s Terrible, Horrible, No Good, Very Bad Day

Explore the evolving saga of a deduction that busted the revenue estimate and wreaked havoc on compliance and audit review with a discussion of key issues and major developments in the interpretation of the cost of goods sold deduction.

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

11:15 am

0.50 hr

Franchise Tax Credits

Discover what existing franchise tax credits survived the legislative session and what new opportunities exist.

Janet Spies, Texas Tax Training and Consulting - Austin, TX

11:45 am

Austin Only

Pick Up Lunch

Included in registration.

Friday Afternoon, September 25, 2015

Presiding Officer:
Christina A. Mondrik, Mondrik & Associates - Austin, TX

LUNCHEON PRESENTATION

12:05 pm

0.75 hr

Legislative Wrap-Up and Policy Issues

Review the finished and unfinished business of the 2015 legislative session and the implications for the future.

Dale Craymer, Texas Taxpayers and Research Association - Austin, TX

 
12:50 pm
Break

1:05 pm

0.75 hr

Total Revenue: Origins, Exclusions and Consequences

Determining the total revenue tax base is an important tool for franchise tax planning. What must be included and what may be excluded? Learn how to properly identify properly reportable revenue and applicable exclusions for franchise tax purposes.

Christina A. Mondrik, Mondrik & Associates - Austin, TX

1:50 pm

0.75 hr

Apportionment

Apportionment of multi-state revenue remains at the forefront of tax planning and litigation. Analyze the struggle for three-factor alternative apportionment in Texas and other hot topics that could save significant tax dollars. 

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

2:35 pm
Break

2:45 pm

0.50 hr

Business Aspects of Combined Reporting  

Review of the Texas franchise tax combined reporting standard and the issues combined reporting can raise in common business structures including: compliance issues for combined group members; changes in a reporting group due to the acquisition or sale of a company; the potential need for tax sharing agreements; and joint and several liability for Texas franchise tax owed by members of a combined Texas report.

Steven D. Moore, Jackson Walker L.L.P. - Austin, TX

3:15 pm

1.00 hr

Ask Tax Policy

Key officials from the Comptroller’s Tax Policy Division discuss their perspectives on franchise tax policy issues and respond to questions from the audience. Please submit your questions in advance to conferenceQA@utcle.org or on-site at the conference registration desk.

Moderator:
Christina A. Mondrik, Mondrik & Associates - Austin, TX
Panelist:
Sarah L. Pai, Texas Comptroller of Public Accounts - Austin, TX

4:15 pm

0.75 hr ethics

Ethical Potholes and Pitfalls at SOAH: Insights from an Administrative Law Judge

Hear the perspectives of a judge who regularly presides over tax cases at the State Office of Administrative Hearings. Explore the application of professional standards of conduct for attorneys during such proceedings, including the Lawyer’s Creed and the Disciplinary Rules of Professional Conduct. Learn about the restrictions on ex parte communications and the sanction powers of administrative law judges, including the imposition of a fraud penalty for acts committed during the hearing process.

Hon. Peter Brooks, State Office of Administrative Hearings - Austin, TX

5:00 pm
Adjourn

UT Law CLE

2015 Texas Margin Tax Conference

Faculty

Conference Faculty

Hon. Peter Brooks
State Office of Administrative Hearings
Austin, TX
David E. Colmenero
Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.
Dallas, TX
Dale Craymer
Texas Taxpayers and Research Association
Austin, TX
David H. Gilliland
Duggins Wren Mann & Romero, LLP
Austin, TX
Ray Langenberg
Scott Douglass & McConnico LLP
Austin, TX
Bobby Lebkowsky
Texas Comptroller of Public Accounts
Dallas, TX
Christina A. Mondrik
Mondrik & Associates
Austin, TX
Steven D. Moore
Jackson Walker L.L.P.
Austin, TX
Curtis James Osterloh
Scott Douglass & McConnico LLP
Austin, TX
Sharon Ozbun
Texas Comptroller of Public Accounts
Austin, TX
Sarah L. Pai
Texas Comptroller of Public Accounts
Austin, TX
Janet Spies
Texas Tax Training and Consulting
Austin, TX

Planning Committee

Ray Langenberg—Chair
Scott Douglass & McConnico LLP
Austin, TX
Hon. Peter Brooks
State Office of Administrative Hearings
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
Christina A. Mondrik
Mondrik & Associates
Austin, TX
Janet Spies
Texas Tax Training and Consulting
Austin, TX

UT Law CLE

2015 Texas Margin Tax Conference

Credit Information

MCLE Credit

Texas
7.50 hrs  |  0.75 hrs Ethics
Legal Specialization(s): Tax Law
Additional Information
A Texas MCLE Reporting Form will be included in your course materials. Please complete and return to the registration desk and UT Law CLE will report credit on your behalf to the State Bar of Texas, or you can self-report your credit directly to the State Bar of Texas at texasbar.com. A Certificate of Attendance will be provided at the conference to keep for your records.  
California
7.50 hrs  |  0.75 hrs Ethics
Additional Information
At the conference, you will need to sign in on the Record of Attendance form at the registration desk. Self-report your CLE credit directly to the State Bar of California at calbar.ca.gov. You will receive a Certificate of Attendance at the conference to keep for your records. UT Law CLE will maintain Attendance Records for four years.  
Oklahoma
9.00 hrs  |  1.00 hrs Ethics
Additional Information
At the conference, you will need to sign in on the Record of Attendance form at the registration desk. You will receive a Certificate of Attendance at the conference to keep for your records. UT Law CLE will report credit on your behalf to the Oklahoma Bar Association within 30 days after the conference.
Other States
Note on Self-Reporting Your Credits in Another State
If you wish to satisfy MCLE or other professional education requirements in another state for a program offered by the University of Texas School of Law, please check with the state bar or other licensing authority in that state before taking the program to ensure it will qualify for self-reporting your credits.

Other Credit

TX Accounting CPE
9.00 hrs
Additional Information
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 will need to sign in on the Accounting CPE Record of Attendance form at the registration desk. You will receive a Texas Accounting Certificate of Completion at the conference for your records. Self-report your CPE credit directly to TSBPA. UT Law CLE will maintain Attendance Records for four years.  

MCLE Credit

Texas
7.50 hrs  |  0.75 hrs Ethics
Legal Specialization(s): Tax Law
Additional Information
UT Law CLE will report credit to the State Bar of Texas on your behalf. If you are claiming credit in the last week of your birth month, self-report your credit directly to the State Bar of Texas at texasbar.com. A Certificate of Completion will be emailed to you upon claiming credit.
California
7.50 hrs  |  0.75 hrs Ethics
Additional Information
Self-report your CLE credit directly to the State Bar of California at calbar.ca.gov. Print and keep the Certificate of Completion for your records. A Certificate of Completion will be emailed to you upon claiming credit.

Other Credit

TX Accounting CPE
9.00 hrs
Additional Information
The University of Texas School of Law (Provider #250) live webcast presentations meet the requirements and 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.

This accreditation requires attendance verification. In compliance with the rules, UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.

To claim Texas Accounting CPE credit, the Texas Accounting CPE credit option must be selected PRIOR to viewing the live webcast. Upon claiming credit, a Certificate of Completion will be emailed to you. Self-report your CPE credit directly to the Texas State Board of Public Accountancy.

UT Law CLE

2015 Texas Margin Tax Conference

Key Dates

Austin

  • Last day for Individual early registration: Sep 18, 2015
    Add $50 for registrations received after this time
  • Last day for cancellation (full refund): Sep 18, 2015
  • Last day for cancellation (partial refund): Sep 21, 2015
    $50 processing fee applied

Live Webcast

  • Last day for Individual early registration: Sep 25, 2015
    Add $0 for registrations received after this time
  • Last day for cancellation (full refund): Sep 18, 2015
  • Last day for cancellation (partial refund): Sep 21, 2015
    $50 processing fee applied

UT Law CLE

2015 Texas Margin Tax Conference

Hotel / Venue

Austin

AT&T Conference Center

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

Parking Information

Free daily self-parking at UT garages. Separate fees apply for valet and overnight parking.