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2021 Tax Section Program

8:55        Welcome and Introductions

9:00        How a Civil Tax Case Becomes a Criminal Fraud Investigation

Robert Nordlander, Greensboro

Gain insight and perspective on how seemingly routine civil audits can evolve into criminal investigations. The presenter discusses warning signs, pitfalls to avoid and best practices to prevent your civil audit from becoming a criminal scrutiny.

10:00      Break

10:10      Understanding the Conservation Easement Controversy

Hale E. Sheppard, Chamberlain Hrdlicka, Atlanta, GA

Learn the ins and outs of conservation easements and review the most recent case law. Then dive into a discussion on how this planning technique became one of the most controversial and highly scrutinized topics with state and federal tax authorities.

11:10      Break

11:20      Nationwide Developments in State and Local Tax

Jeffrey A. Friedman, Eversheds Sutherland LLP, Washington, DC
Richard D. Pomp, University of Connecticut School of Law, Hartford, CT

Panelists discuss general state and local tax, including key cases and other important updates.

12:20      Lunch Break

12:50      Hot Topics in Partnership Tax

Allie Petrova, Pretrova Law PLLC, Greensboro

The session addresses recent developments in partnership tax enforcement. Hear strategic considerations of the centralized partnership audit regime concerning the partnership representative, partnership return revisions and applicable audit procedures.

1:50        Break

2:00        North Carolina Tax Update

William W. Nelson, Smith Anderson, Raleigh

This presentation provides an update on North Carolina income taxes, including taxation under the CARES Act and other recent developments.

3:00        Break

3:10        Federal Tax Update

Cassady V. "Cass" Brewer, Georgia State University College of Law, Atlanta, GA

Receive an update on federal tax laws, then review the provisions enacted in the Coronavirus Aid Relief and Economic Security Act (CARES Act) and their impact on federal taxes.

4:10        Adjourn

Description

This year's Tax Section program brings you up to speed on the latest developments in tax law, including general state and local tax, partnership tax enforcement, and state and federal taxation under the Coronavirus Aid Relief and Economic Security Act (CARES Act).

Contributors

  • Cassady V. "Cass" Brewer

    Cassady V. "Cass" Brewer, Georgia State University College of Law, Atlanta, GA

    Cass is an associate professor of law, teaches Basic Federal Income Taxation, Nonprofit Organizations, Taxation of Business Organizations, Partnership Taxation, and the Law of Social Enterprise. His research primarily focuses upon the legal and tax aspects of the intersection of tax-exempt, nonprofit organizations with for-profit enterprises and commercial activity. In particular, Cass writes and speaks extensively on the legal and tax aspects of the emerging "hybrid" business forms such as the benefit corporation and the low-profit limited liability company.

    Cass received his LL.M. (Taxation) from New York University, where he served as graduate editor of the Tax Law Review. He is a graduate of the University of Arkansas School of Law, where he was editor-in-chief of the Arkansas Law Review. He received his undergraduate degree from Vanderbilt University.

    Cass co-founded the Nonprofit Law Section of the State Bar of Georgia, and he is a past co-chair of the Section. In his role as a member of the Nonprofit Law and Business Law Sections of the State Bar of Georgia, Cass also has participated in drafting and amending the Georgia Nonprofit Corporation Code, Business Corporation Code, Limited Liability Company Act, and Limited Partnership Act.

    Cass is a Fellow of the American College of Tax Counsel and previously was a partner in the Tax Group of Morris Manning & Martin LLP, Atlanta, Georgia.

    Click here for more information about Cass.

  • Jeffrey A. Friedman

    Jeffrey A. Friedman, Eversheds Sutherland LLP, Washington, DC

    Honored as "Tax Lawyer of the Year" in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and industry-leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use and property taxes. Jeff's clients span a variety of industries, including e-commerce, energy, technology and telecommunications.

    Prior to joining Eversheds Sutherland (US), Jeff was a partner in KPMG's Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury's Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST).

    Click here for more information about Jeff.

  • Christopher E. Hannum

    Christopher E. Hannum, Culp Elliott & Carpenter PLLC, Charlotte

    Chris practices in the areas of corporate law, trusts and estates, and tax and business law. He frequently advises on complex tax and business matters, including corporate and real estate transactions and financing, estate and income tax planning, asset protection, securities matters, tax controversies, and mergers and acquisitions.

    Chris has a proven track record of handling sophisticated transactions and developing effective solutions to minimize taxes and legal risks, preserve wealth and achieve other client objectives.

    Chris has led or participated in many of the corporate transactions the Firm has recently handled as part of the CEC Business Planning and Transactions Practice.

    Click here for more information about Christopher.

  • Reed J. Hollander

    Reed J. Hollander, Nelson Mullins Riley & Scarborough LLP, Raleigh

    Reed handles a wide range of litigation, including contract disputes, business torts, unfair competition, administrative law, eminent domain and condemnation, technology, trade secret law, intellectual property, and constitutional and First Amendment issues. He focuses in the area of state and local taxation, including property tax, sales and use tax, corporate and individual income tax, and excise taxes, and has spoken and published articles on state and local tax controversy issues regionally and nationally.

    Click here for more information about Reed.

  • William W. Nelson

    William W. Nelson, Smith Anderson, Raleigh

    Bill is co-chair of the firm's tax group. Bill receives a Band 1 ranking in Chambers USA Tax Law. Clients say Bill is "…responsive, gracious, patient, kind, thoughtful and provides deep insight. He has a very thorough knowledge of North Carolina tax law and has built strong relationships within the Department and the legislature" (Chambers USA 2020).

    Bill's experience includes tax planning for corporate acquisitions, tax-free reorganizations and divestitures, forming and advising joint ventures and private equity funds, providing tax and business law advice to limited partnerships and limited liability companies, and representing domestic and foreign taxpayers on international tax matters. He also represents taxpayers before federal, state and local tax authorities in tax controversies. He has extensive experience advising clients on North Carolina tax matters and representing taxpayers before the NC Department of Revenue and in the General Assembly. Bill has written and spoken on a variety of federal and state tax topics and has been active in a number of state tax and business law legislative reform efforts.

    In addition to tax matters, Bill regularly represents private companies in acquisitions and divestitures and other corporate and commercial matters. He also advises tax-exempt entities, including both public charities and private foundations on corporate law and tax matters.

    Before joining Smith Anderson, Bill practiced with a prominent international law firm in Los Angeles.

    Click here for more information about Bill.

  • Robert Nordlander

    Robert Nordlander, Greensboro

    Click here for more information about Robert.

  • Allie Petrova

    Allie Petrova, Petrova Law PLLC, Greensboro

    Allie focuses exclusively on business and taxation matters. A broad base of knowledge enables Allie to view a matter from tax, business and financial perspectives. She provides her clients with strategic and tactical guidance, including legal advice related to choice of entity and formation, day-to-day business matters, acquisitions, reorganizations, joint ventures, and exits. She also handles tax disputes and represents individuals and businesses before the Internal Revenue Service and the U.S. Tax Court.

    Click here for more information about Allie.

  • Richard D. Pomp

    Richard D. Pomp, University of Connecticut School of Law, Hartford, CT

    Richard is the Alva P. Loiselle Professor of Law. He is a summa cum laude graduate of the University of Michigan and a magna cum laude graduate of Harvard Law School. He has taught at Harvard, New York University, Columbia, University of Texas, and Boston College. In addition, he has been a Distinguished Professor in Residence, Chulalongkorn Law School, Bangkok, Thailand, and a Visiting Scholar at the University of Tokyo Law School and at Harvard Law School.

    Professor Pomp has been qualified as an expert witness in more than 30 states and the federal district courts and has appeared in more than 120 cases. He serves as counsel and a litigation consultant to law firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities in U.S. Supreme Court litigation.

    Professor Pomp has also served as a consultant to cities, states, the Multistate Tax Commission, the Navajo Nation, the U.S. Congress, the U.S. Treasury, the Department of Justice, the IRS, the United Nations, the IMF, the World Bank, and numerous foreign countries, including the People's Republic of China, the Republic of China, Indonesia, the Gambia, Zambia, Mexico, the Philippines, Pakistan, India, and Vietnam. He is the former Director of the New York Tax Study Commission. Under his tenure, New York restructured its personal and corporate income taxes, and created an independent tax court.

    Click here for more information about Richard.

  • Hale E. Sheppard

    Hale E. Sheppard, Chamberlain Hrdlicka, Atlanta, GA

    Hale Sheppard is a partner in the Tax Controversy & Litigation Section and Chair of the International Tax Section. He defends clients in tax audits, tax appeals, and Tax Court litigation, covering both domestic and international issues.

    Click here for more information about Hale.

May 26, 2021
Wed 8:55 AM EDT

Duration 7H 15M

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