Overview

The 61st Annual Taxation Conference features an impressive slate of topics with regionally and nationally renowned speakers covering current trends and updates in tax regulation and policy, oil and gas tax, FATCA and repair regulations, commonly charged tax crimes and emerging trends, net investment income tax and what it means for rental real estate investments, estate planning techniques for income tax planning, compensation reclassification risks for S and C Corps, and much more.

Continue on Friday with Professor Stanley Johanson’s popular one-day Estate Planning Workshop offering lively discussion, practical advice and updates.

Save $50 when you register for both the 61st Annual Taxation Conference and the Stanley Johanson Estate Planning Workshop!

Event Schedule

  • Time
    Credit
    Subject
    Speaker
  • Wednesday Morning, Dec. 4, 2013
    Presiding Officer:
    Dennis B. Drapkin, Dallas, TX
  • 8:00 am
    Registration Opens

    Includes continental breakfast.
  • 8:35 am
    Welcoming Remarks

  • 8:45 am
    2.00 hrs
    Recent Developments in Federal Income Taxation

    Daniel L. Simmons, UC Davis School of Law - Davis, CA

    A discussion of the significant court decisions, rulings, and statutory and regulatory developments of the past year.
  • 10:45 am
    Break

  • 11:00 am
    1.25 hrs
    State and Local Franchise and Sales Tax Update

    Lacy Leonard, Martens, Todd & Leonard - Austin, TX

    Learn about the sweeping changes made by the 83rd Legislature to the Texas franchise and sales taxes, the Comptroller's corresponding rule changes, the litigation that generated these changes, and pending cases that may result in future changes.
  • 12:15 pm
    Pick Up Lunch

    Included in registration.
  • Wednesday Afternoon, Dec. 4, 2013
    Presiding Officer:
    Robert D. Probasco, Thompson & Knight LLP - Dallas, TX
  • Luncheon Presentation
  • 12:30 pm
    0.75 hr
    State of the Tax World

    John L. Buckley, Former Chief of Staff of the Joint Committee on Taxation and Former Chief Tax Counsel for the House Ways and Means Committee - Washington, DC

    Coverage of federal tax reform with an analysis of its policy and politics.
  • 1:15 pm
    Break

  • 1:30 pm
    1.00 hr ethics
    "It's Not My Fault:" Scope of Reasonable Cause and Good Faith Exception to Tax Penalties

    Grover Hartt III, United States Department of Justice Tax Division - Dallas, TX
    M. Todd Welty, Dentons US LLP - Dallas, TX

    Presenting a successful reasonable cause and good faith defense is an increasingly complex and multi-faceted challenge for taxpayers. A focus on the reasonable cause defense as it has developed in recent litigation with discussion of the substantive accuracy standards as they apply to taxpayers and the professional standards governing tax advice from tax practitioners.
  • 2:30 pm
    1.00 hr
    Finding Hidden Treasure: How to Use the Freedom of Information Act (FOIA) and Other Tools to Uncover Valuable Evidence

    Frank Agostino, Agostino & Associates - Hackensack, NJ
    Materials By:
    Tara Krieger, Agostino & Associates, PC - Hackensack, NJ
    Fred F. Murray, Grant Thornton LLP - Washington, DC

    In most tax controversies, the taxpayer is in possession of the relevant evidence because it is the taxpayer's return that is being contested. However, there are times when key pieces of information come from the government's own files, but it can be hard to find that information without engaging in full-blown discovery in litigation. FOIA can be a valuable tool to unlock that evidence during the early phases of a controversy. Learn how to use FOIA in your next case to make a difference for your clients.
  • 3:30 pm
    Break

  • 3:45 pm
    1.00 hr
    0.50 hr ethics
    Foreign Account Tax Compliance Act (FATCA)

    Scott D. Michel, Caplin & Drysdale, Chartered - Washington, DC

    Consideration of the implications of the Foreign Account Tax Compliance Act (FATCA) for taxpayers—and their advisors and fiduciaries—in the U.S. and abroad, how FATCA fits into the U.S. government’s continuing efforts to pursue taxpayers with unreported offshore assets, and options for non-compliant taxpayers to come into compliance in order to avoid serious sanctions that may be forthcoming once FATCA is implemented, if not beforehand.
  • 4:45 pm
    1.00 hr
    Repair Regulations

    David B. Auclair, Grant Thornton LLP - Washington, DC

    The most important aspects of the recently issued tangible property regulations (“repair regulations”) are discussed, including opportunities and challenges relating to repairs, dispositions, asset groupings and the de minimis rules. In addition, the transition rules to make changes in methods of accounting under the new regulations are covered.
  • 5:45 pm
    Adjourn

  • Time
    Credit
    Subject
    Speaker
  • Thursday Morning, Dec. 5, 2013
    Presiding Officer:
    Maxine Aaronson, Attorney at Law - Dallas, TX
  • 8:00 am
    Conference Room Opens

    Includes continental breakfast.
  • 8:30 am
    1.00 hr
    Lobbying and Political Campaign Activity

    Katherine E. David, Strasburger Price Oppenheimer Blend - San Antonio, TX

    Tax-exempt organizations are subject to strict limits on the amount of lobbying and political campaign activity they conduct. An explanation of the limitations and how even well-intentioned organizations can run afoul of the rules.
  • 9:30 am
    1.00 hr
    Compensation Reclassification Risks for S and C Corporations

    Ronald A. Levitt, Sirote & Permutt, PC - Birmingham, AL
    Stephen R. Looney, Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, P.A. - Orlando, FL

    Discussion of how the IRS and the Courts are addressing the reclassification of compensation and other payments to shareholders as dividends (unreasonably high compensation) in the context of C corporations, as well as how the IRS and the Courts are addressing the reclassification of distributions as compensation (unreasonably low compensation) subject to payroll tax liability in the context of S corporations. The increasing application by the IRS and Courts of the so-called "independent investor test" to determine reasonable compensation is also addressed.
  • 10:30 am
    Break

  • 10:45 am
    1.25 hrs
    Net Investment Income Tax and Its Specific Impact on Rental Real Estate

    Todd Keator, Thompson & Knight LLP - Dallas, TX

    Analysis of the new net investment income tax in the context of rental real estate investments, with a focus on what it means for rental real estate to be held in a "trade or business" and on the rules and exceptions for determining whether such activity is passive or non-passive under Section 469.
  • 12:00 pm
    Pick Up Lunch

    Included in registration.
  • Thursday Afternoon, Dec. 5, 2013
    Presiding Officer:
    Kelli H. Todd, Martens, Todd & Leonard - Austin, TX
  • Luncheon Presentation
  • 12:15 pm
    0.75 hr
    View from the Tax Court Bench

    Hon. Juan F. Vasquez, United States Tax Court - Washington, DC

    An insider's view of the operations and cases litigated before the Court.
  • 1:00 pm
    Break

  • 1:15 pm
    1.00 hr
    Oil and Gas Tax Update

    Denney L. Wright, Exxon Mobil Corporation - Houston, TX

    Review of current trends in oil and gas transactions covering leasing and subleasing, sales and exchanges including like kind exchanges, farmouts and farmins, sharing arrangements, carried interests and the pool of capital doctrine as it applies to these transactions.
  • 2:15 pm
    1.00 hr ethics
    Commonly Charged Tax Crimes and Emerging Trends

    Caroline D. Ciraolo, Rosenberg Martin Greenberg, LLP - Baltimore, MD
    Charles J. "Chad" Muller, Chamberlain, Hrdlicka, White, Williams & Aughtry - San Antonio, TX

    Criminal tax prosecutions are on the rise. An examination of the most commonly charged tax crimes, including review of the elements of each offense, potential defenses, and recent cases. Emerging trends, including offshore prosecutions and aggravated identity theft, are also explored.
  • 3:15 pm
    Break

  • 3:30 pm
    1.00 hr
    0.50 hr ethics
    Using Estate Planning Techniques for Income Tax Planning

    Jerome M. Hesch, Of Counsel, Berger Singerman LLP - Miami, FL

    With the $5M exemption, far fewer individuals will feel the need for traditional estate planning. These very same individuals, however, will still have a need for income tax planning. Learn the available income tax planning techniques to consider and introduce to clients, including examples to illustrate these techniques.
  • 4:30 pm
    Adjourn

Conference Faculty

Frank Agostino

Agostino & Associates
Hackensack, NJ

David B. Auclair

Grant Thornton LLP
Washington, DC

John L. Buckley

Former Chief of Staff of the Joint Committee on Taxation and Former Chief Tax Counsel for the House Ways and Means Committee
Washington, DC

Caroline D. Ciraolo

Rosenberg Martin Greenberg, LLP
Baltimore, MD

Katherine E. David

Strasburger Price Oppenheimer Blend
San Antonio, TX

Grover Hartt III

United States Department of Justice Tax Division
Dallas, TX

Jerome M. Hesch

Of Counsel, Berger Singerman LLP
Miami, FL

Todd Keator

Thompson & Knight LLP
Dallas, TX

Tara Krieger

Agostino & Associates, PC
Hackensack, NJ

Lacy Leonard

Martens, Todd & Leonard
Austin, TX

Ronald A. Levitt

Sirote & Permutt, PC
Birmingham, AL

Stephen R. Looney

Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, P.A.
Orlando, FL

Scott D. Michel

Caplin & Drysdale, Chartered
Washington, DC

Charles J. "Chad" Muller

Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio, TX

Fred F. Murray

Grant Thornton LLP
Washington, DC

Daniel L. Simmons

UC Davis School of Law
Davis, CA

Hon. Juan F. Vasquez

United States Tax Court
Washington, DC

M. Todd Welty

Dentons US LLP
Dallas, TX

Denney L. Wright

Exxon Mobil Corporation
Houston, TX

Planning Committee

Maxine Aaronson—Chair

Attorney at Law
Dallas, TX

Kelli H. Todd—Vice-Chair

Martens, Todd & Leonard
Austin, TX

Stephen R. Akers

Bessemer Trust Company, N.A.
Dallas, TX

R. Gordon Appleman

Thompson & Knight LLP
Fort Worth, TX

Stanley L. Blend

Strasburger Price Oppenheimer Blend
San Antonio, TX

Michael L. Cook

Cook Brooks Johnson PLLC
Austin, TX

Mickey R. Davis

Davis & Willms, PLLC
Houston, TX

Dennis B. Drapkin

Dallas, TX

Barbara B. Franklin

Internal Revenue Service
Houston, TX

Lawrence B. Gibbs

Miller & Chevalier Chartered
Washington, DC

Joe Hull

Bracewell & Giuliani LLP
Austin, TX

Richard A. Husseini

Baker Botts
Houston, TX

Stanley M. Johanson

The University of Texas School of Law
Austin, TX

Calvin H. Johnson

The University of Texas School of Law
Austin, TX

Hollis L. Levy

The University of Texas School of Law
Austin, TX

James F. Martens

Martens, Todd & Leonard
Austin, TX

Kenton E. McDonald

Branscomb | PC
Corpus Christi, TX

Christina A. Mondrik

Mondrik & Associates
Austin, TX

Charles J. "Chad" Muller

Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio, TX

Patrick L. O'Daniel

Norton Rose Fulbright
Austin, TX

T. Charles Parr III

Parr & Associates
San Antonio, TX

Robert J. Peroni

The University of Texas School of Law
Austin, TX

Robert D. Probasco

Thompson & Knight LLP
Dallas, TX

Catherine C. Scheid

Attorney at Law
Houston, TX

Jerry M. Scroggins Jr.

Fizer, Beck, Webster, Bentley & Scroggins
Houston, TX

Jasper G. Taylor III

Norton Rose Fulbright
Houston, TX

Juan F. Vasquez Jr.

Chamberlain, Hrdlicka, White, Williams & Aughtry
Houston, TX

Bret Wells

University of Houston Law Center
Houston, TX

R. David Wheat

Thompson & Knight LLP
Dallas, TX

Credit Info

MCLE Credit
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.  
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.  
As The University of Texas School of Law is a State Bar of California approved MCLE provider (#1944), and the State Bar of California is a New York Approved Jurisdiction, our courses are approved for MCLE credit based on a 50-minute credit hour, and in accordance with the Program Rules and the Regulations and Guidelines of the New York State Continuing Legal Education Board. More information and details can be found at Section 6 of the Regulations and Guidelines.

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 New York State Bar Association. 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.  
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.
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
The University of Texas School of Law is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Delivery Method: Group-Live

To comply with NASBA Standards, attendees claiming CPE credit must sign in to verify attendance for each segment. Attendance sign-in sheets will be available at the registration desk. You will need your CPA license number to sign in. A CPE Certificate of Completion will be provided at the conclusion of the conference.

Reporting: CPAs are responsible for reporting CPE credits earned to their state's accountancy board, and must retain appropriate documentation of their participation in learning activities. Visit your state’s reporting website for more information or www.nasba.org.

Key Dates

Austin – Dec 4-5, 2013 – AT&T Conference Center
Conference Concluded
Buy
Austin
Last day for Individual early registration: Nov 22, 2013

Add $50 for registrations received after this time

Last day for Group 10% (5-9) (5 registrants minimum) early registration: Nov 22, 2013

Add $50 for registrations received after this time

Last day for Group 20% (10+) (10 registrants minimum) early registration: Nov 22, 2013

Add $50 for registrations received after this time

Last day for cancellation (full refund): Nov 22, 2013

$50 processing fee applied after this date

Last day for cancellation: Dec 2, 2013

Venue

speaker

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

Accommodations

$174.00 good through Nov 25, 2013
Reserve your room online.

Parking Information

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

Our Sponsors

Subscribe to Our Hooked on CLE Monthly Newsletter