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PRESERVING YOUR CHALLENGES UNDER THE ADMINISTRATIVE PROCEDURES ACT

CPE Processing Fee$10.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits1.0 hour
CE Credits 1.0 hour
Course Id# - HURS9-U-00475-19-S
Subject Area Taxes (Federal Tax Update)
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJun 20, 2019
Date OfferedAug 07, 2019
Course Description

With the blizzard of guidance promulgated under the TJCA, challenges to many new regulations are a virtual certainty. In the meantime, the Tax Court has developed its jurisprudence on application of the APA to tax cases. Have we reached the end of “tax exceptionalism”? What does Treasury’s “Policy Statement on the Tax Regulatory Process” mean for deference in tax litigation? How will the APA apply to the blizzard of new regulations under the TCJA? This panel addresses these questions and explores the current state of the law on the Administrative Procedures Act as it applies to tax.

Learning Objectives

  • Identify rules and cases that underlie and inform legal challenges to regulations.

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Handout Materials
Presentation Slides
Review Questions
Review Questions
QUESTION 1: 0:18:00 minutes
QUESTION 2: 0:42:00 minutes
QUESTION 3: 0:57:00 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Steve Dixon is a Member in the Tax Department, where he has been litigating federal tax cases for corporate and individual taxpayers for over 16 years. Mr. Dixon has represented Fortune 500 taxpayers in high-profile trials before the Tax Court (including a multi-billion-dollar transfer-pricing case in that venue), the Court of Federal Claims, and in federal district court. He has been recognized as a Tax Controversy Leader by International Tax Review as well as in Legal 500 United States for tax controversy.

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Starling Marshall is a trial lawyer who represents a wide range of clients in commercial litigation, tax controversies, and compliance matters. She also regularly advises clients on privilege and proprietary protections. She previously served as a Trial Attorney in the U.S. Department of Justice’s Tax Division, Court of Federal Claims Section, where she conducted all aspects of litigation, including fact and expert discovery, depositions, oral argument, briefing, settlement, and trial. She served on the Tax Division’s task force on employment tax enforcement.

Ms. Marshall’s previous experience includes handling litigation to determine employment status of workers throughout the entertainment industry, a proceeding against a large power company regarding nuclear decommissioning liabilities, 1603 grant litigation, cases to recover trust fund penalties against responsible officers, cases of first impression including: a case to determine the effect of a TEFRA judgment on penalties against partners, a case regarding the proper treatment of earn-out rights, and large loss insurance coverage litigation.

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Diana Erbsen has more than two decades of experience in the tax controversy area, where she focuses on federal, state and local tax controversies, including criminal tax matters. Diana has significant experience representing clients in all aspects of sophisticated, challenging tax disputes. She has been recognized by the American College of Tax Counsel as a Fellow and is a frequent speaker at national tax conferences and forums.

From 2014 to 2017, Diana served as the Deputy Assistant Attorney General for Appellate and Review for the Tax Division of the US Department of Justice, a position to which she was appointed by President Barack Obama. In this role, Diana oversaw the Appellate Section (responsible for all appellate litigation, including to the Supreme Court), the Office of Review (responsible for civil settlements), and the Financial Litigation Unit (tasked with collecting judgments secured by the Trial Sections of the Tax Division). Additionally, Diana was actively involved in the management and operations of the Civil and Criminal Sections of the Tax Division and represented the DOJ on the Advisory Committee on Bankruptcy Rules. She was recognized in January 2017 by IRS Chief Counsel William Wilkins, with the Chief Counsel Award (the highest honor that can be conferred by that office) for her leadership and oversight of the Appellate Section. Her contributions to the precedent-setting Altera v. Commissioner case, a model for the government's defense of cases pending in the District Court and the Tax Court, were specifically noted.

Kelley is a partner in Reed Smith's Tax Group. Significant aspects of her practice involve complex federal tax controversies, state and federal tax issues involving closely held entities, state tax planning and litigation and tax planning issues involving e-commerce, cloud computing, and state nexus. Kelley has extensive experience working with tax-exempt organizations, including structuring joint ventures between tax-exempt and for-profit entities. She regularly advises clients on federal and state tax planning opportunities and she has experience representing clients in civil and criminal tax matters before state tribunals and administrative agencies, state courts, and federal courts. Kelley routinely represents clients before the Internal Revenue Service. She has written and spoken widely on numerous federal and state tax topics for clients representing a broad spectrum of industries, including exempt organizations.

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About Our Presenter

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For nearly 85 years, the NYU School of Professional Studies has been a deeply respected institution of higher education that is grounded in applied learning. It has served as a source of empowerment for individuals from NYC, across the country, and around the world, who aspire to become the next generation of leaders and innovators of industry.

Throughout its rich history, NYUSPS has met the needs of the students and the professional communities it serves. From its early years, training returning World War II veterans to fulfill the nation’s urgent need for skilled technical workers, it has evolved into a professional education powerhouse that offers 19 graduate degrees, 13 bachelor’s degrees, four associate’s degrees, and a plethora of non-degree courses and credentials. It is focused on building skills that open doors to opportunities in emerging fields and global markets.