Publications And Speeches

Selected Publications

  • Author, Foreward to Jasper L. Cummings, Jr.’s, “The Supreme Court’s Federal Tax Jurisprudence” (2d Ed. 2016)
  • Principal Drafter, American College of Tax Counsel Comments on Recent Changes to IRS Appeals Conference and Settlement Practices (Oct. 2016)
  • Contributing Author, ABA Section of Taxation Comments on Partnership Tax Audit & Litigation Regime Revisions (Nov. 2015)
  • Contributing Author, ABA Section of Taxation Comments on 2014 Offshore Voluntary Disclosure Program and the Streamlined Programs (Oct. 2015)
  • Author, “The Continuing Evolution of Circular 230: Proposed Regulations Repealing the ‘Covered Opinion’ Standards, Imposing a General Competence Requirements and Expanding Existing Procedures to Ensure Compliance,” Journal of Tax Practice & Procedure (Dec. 2013—Jan. 2014)
  • Principal Drafter, ABA Section of Taxation Comments on Proposed Regulations Relating to Practice Before the Internal Revenue Service (Nov. 2012)
  • Author, “Revisiting the Broad Definition of Return Preparer,” Tax Notes (Jan. 2011)
  • Co-author, “Practical Considerations for Schedule UTP … an Addendum,” The Tax Executive (Oct. 2010)
  • Co-author, “Practical Considerations in Preparing for the Impending Schedule UTP Filing Requirement,” The Tax Executive (Sep. 2010)
  • Presenter, “Resolution of Financial Products Tax Controversies,” Practicing Law Institute (2009)
  • Co-author, “Improving Compliance Through Changes to the Return Preparer Regulations,” BNA (2008)

Recent Speaking Engagements

  • Economic Substance, Judicial Doctrines and Ethics, Practising Law Institute, San Francisco, CA (June 8, 2017) and Chicago, IL (May 4, 2017)
  • From IRS Contact to Final Judgment:  Preparing for and Handling a Tax Dispute, USC Gould School of Law 2017 Tax Institute, Los Angeles, CA (Jan. 23, 2017)
  • Implementation of the New BBA Partnership Audit Rules and Form 1099 Information Reporting Issues, ABA Section of Taxation, Orlando, FL (Jan. 20, 2017)
  • The New Partnership Audit Rules, ABA Section of  Taxation 6th Annual National Institute on Tax Controversy, Las Vegas, NV (Dec. 8, 2016)
  • Ethical and Penalty Issues for Tax Practitioners:  When Good Tax Planning Turns Bad, NYU 75th Institute on Federal Taxation, San Diego, CA (Nov. 17, 2016)
  • Economic Substance, Judicial Doctrines and Ethics, Practising Law Institute, San Francisco, CA (June 9, 2016) and Chicago, IL (May  28, 2016)
  • Is That What Your Appeals Protest Looks Like?, Tax Executives Institute, IRS Audits & Appeals Seminar, Santa Clara, CA (May 18, 2016)
  • APA and the Administrative Process:  How Has Altera Altered the Landscape?, ABA Section of Taxation, Los Angeles, CA (Jan. 29, 2016)
  • Tax Practitioner Penalties–Section 6694, Circular 230 and Beyond, USC Gould School of Law 2016 Tax Institute (Jan. 26, 2016)
  • Conflicts and Chaos:  The Importance of Timely Recognizing and Managing Conflicts of Interest and Related Problems in Tax Litigation, ABA Section of  Taxation 5th Annual National Institute on Tax Controversy, Las Vegas, NV (Dec. 10, 2015)
  • Ethical Issues For Tax Practitioners:  Good Tax Planning, Aggressive Tax Advice or Criminal Tax Evasion?, NYU 74th Institute on Federal Taxation, San Francisco, CA (Nov. 19, 2015)
  • Examinations of TEFRA Partnerships and FOIA:  From Requests to Litigation, The American Law Institute Continuing Legal Education, Washington, D.C. (Oct. 8-9, 2015)
  • Conflicts & Chaos:  The Importance of Timely Recognizing and Managing Conflicts of Interest in Tax Litigation, ABA Section of Taxation (Court Practice & Procedure Committee), Chicago, IL (Sept. 18, 2015)
  • Exceptions to the Assessment Limitations Period, ABA Section of Taxation (Administrative Practice Committee), Third Wednesday Teleconference Series (June 17, 2015)
  • Economic Substance, Judicial Doctrines and Ethics, Practising Law Institute, San Francisco, CA (June 10, 2015) and Chicago, IL (April 29, 2015)
  • A Debate About the Future of Tax Ethics, NYU School of Professional Studies, 7th Annual Tax Controversy Forum, New York, NY (June 5, 2015)
  • Privileges & Waivers and Conflicts & Chaos:  The Importance of Timely Recognizing and Managing Conflicts of Interest in Tax Litigation, United States Tax Court Judicial Conference, Durham, NC (May 20-22, 2015)
  • Document Retention, Tax Executives Institute Audit & Appeals Seminar, Chicago, IL (May 20, 2015)
  • Reforming the TEFRA Audit Procedures, University of Virginia Tax Study Group, Charlottesville, VA (March 27, 2015)
  • Litigating Financial Products Cases; Special Issues in Representing Partners and Partnerships; and Presentation to the Plenary Session on Proposed Statutory Amendments Relating to the Regulation of Tax Return Preparers, ABA Section of Taxation, Houston, TX (Jan. 30-31, 2015)
  • Civil Enforcement Priorities, ABA Section of  Taxation 4th Annual National Institute on Tax Controversy, Las Vegas, NV (Dec. 10-12, 2014)
  • IRS Notice on Codified Economic Substance, ABA Section of Taxation (Administrative Practice Committee), Third Wednesday Teleconference Series (Nov. 19, 2014)
  • Standards of Tax Practice Update, Insurance Tax Conference, Chicago, IL (Nov. 14, 2014)
  • Handling a Tax Controversy: Audit, Appeals, Litigation and Collection, The American Law Institute Continuing Legal Education, Washington, D.C. (Oct. 17, 2014)
  • What’s Going on With Circular 230?  Recent Regulatory and Litigation Developments an the Question of What’s Next, ABA Section of Taxation, Denver, CO (Sept. 19, 2014)
  • Everything is Fine Until it Isn’t:  Ethical Issues in a Tax Practice Webinar, American Bar Association Section of Taxation Webinar (Aug. 12, 2014)
  • Practical Tax Opinions Webinar, The American Law Institute Continuing Legal Education (May 29, 2014)
  • Economic Substance, Judicial Doctrines and Ethics, Practising Law Institute, Chicago, IL (May 1, 2014)
  • Partnership Tax Ethics: The Changing Landscape, USC Gould Law School 2014 Tax Institute, Los Angeles, CA (Jan. 28, 2014)
  • Ensuring Compliance With Circular 230: Responsibilities of Firm Management, ABA Section of Taxation, Phoenix, AZ (Jan. 23-25, 2014)
  • Ethical Issues in Tax Practice, ABA Section of  Taxation 3rd Annual National Institute on Tax Controversy, Las Vegas, NV (Dec. 11-13, 2013)
  • The Continuing Evolution of Circular 230: Written Tax Advice, Competence and Other Proposed Changes to the Rules, 2013 Annual Tax Controversy Institute/UCLA Extension, Beverly Hills, CA (Oct. 22, 2013)
  • Handling a Tax Controversy: Audit, Appeals, Litigation and Collection, The American Law Institute Continuing Legal Education, Washington, D.C. (Oct. 18, 2013)
  • Circular 230 Prohibition on Contingent Fees, ABA Section of Taxation, San Francisco, CA (Sep. 19-21, 2013)
  • Circular 230 and the Regulation of Tax Advisors: Expansion, Pushback & Hot Topics, A Presentation to CalCPA Channel Counties Chapter, Santa Barbara, CA (Aug. 27, 2013)
  • Economic Substance – Understanding the Limits and Effects of Codification; Partnership Anti-Abuse Rules and Tax Shelters, Practising Law Institute, Chicago, IL (May 2, 2013)
  • Circular 230 Redux:  What the Changes Mean for EO Practitioners, The Proposed Amendments to Circular 230 and Changes in Opinion Practice After the Amendments to Circular 230 and the Historic Boardwalk Case, ABA Section of Taxation, Orlando, FL (Jan. 25-26, 2013)
  • Update on Annual IRS Ruling Guidance, ABA Section of Taxation (Administrative Practice Committee), Third Wednesday Teleconference Series (Jan. 16, 2013)
  • Ask the Experts: Top Civil Tax Practice Tips and Representation Strategies, ABA Section of Taxation, Las Vegas, NV (Dec. 5-7, 2012)
  • Proposed Circular 230 Regulations:  Adopting a Principles-Based Approach to Written Tax Advice, ABA Section of Taxation, Philadelphia, PA (Nov. 13-14, 2012)
  • U.S. International Tax Legislative Update, The USD School of Law—Procopio International Tax Institute, San Diego, CA (Oct. 20, 2012)
  • Civil Penalties—Taxpayer and Preparer, Yesterday and Today, 28th Annual UCLA Tax Controversy Institute, Los Angeles, CA (Oct. 17, 2012)
  • Lobbying the Tax Rule Writers—Winning Before Your Controversy Begins:  A Practical Discussion of the Practice, Procedure, and Means to Calculate the Likelihood of Success in Approaching the IRS or Treasury, University of San Diego, Miller & Chevalier & Tax Executives Institute Conference on Washington Approaches to Resolving Tax Controversies, Santa Clara, CA (Sep. 28, 2012)
  • The IRS in 2012, The State of the Union—LB&I, SB/SE & Appeals Update, ABA Section of Taxation Annual Meeting, Boston, MA (Sep. 14, 2012)
  • Routine Use of “Legending” in Practitioner Correspondence and The Trial of a Partnership Tax Case:  A View from the Bench, ABA Section of Taxation, Washington, D.C. (May 11, 2012)
  • Economic Substance – Understanding the Limits and Effects of Codification; Partnership Anti-Abuse Rules and Tax Shelters, Practising Law Institute, Chicago, IL (May 11, 2012)
  • Documenting and Substantiating Section 41 R&E Credit Claims, Tax Executives Institute 62nd Midyear Conference, Washington, D.C. (Mar. 28, 2012)
  • Disciplinary Proceedings Under Circular 230, ABA Section of Taxation Webcast Series (Mar. 14, 2012)
  • Tax Penalties: Nuts, Bolts and Nuances, Tax Executives Institute IRS Audit & Appeals Conference, San Diego, CA (Feb. 22, 2012)
  • Taxpayer Reliance on “Formal” and “Informal” Guidance, ABA Webcast Series (Jan. 25, 2012)
  • Deciphering the Arguments in Home Concrete and Disciplinary Proceedings Under Circular 230, ABA Section of Taxation, San Diego, CA (Jan. 17, 2012)
  • LB&I: A New Player in Financial Products Tax Guidance, Practising Law Institute, New York, NY (Jan. 17, 2012)