Taxation Section
News from the Section
- Greetings from the Chair from the Spring 2013 Taxation Section eNews
- Calendar of Events and Deadlines
- Webinar: U.S. Tax Issues in Planning for Foreign Investment in U.S. Real Property, Wednesday, May 15, 2013
- Annual Income Tax Seminar, Friday, June 28, Costa Mesa, San Diego & San Francisco
- Tax Court Luncheons, Young Tax Lawyers
- Tax Exempt Organizations Committee Events
- Washington D.C. Delegation, Washington, D.C., May 5 - 7, 2013
- Tax Procedure and Litigation Committee, May 24, 2013,
Santa Ana
- The State Bar of California California Solo & Small Firm Summit, June 20-22, 2013, Long Beach
- Annual Income Tax Seminar,
San Francisco, Costa Mesa, and San Diego. June 28, 2013
- The State Bar of California 86th Annual Meeting, October 10 - 13, 2013. San Jose, California
- 2013 Annual Meeting of the California Tax Bar and California Tax Policy Conference, Thursday, November 7 - Saturday, November 9, 2013,
San Jose, California
- Tax Procedure and Litigation Committee Articles - Tax Network Newsletter
- California Tax Lawyer
- Standing Committees
- Meet Your Executive Committee
- Other News
Greetings From the Chair
Welcome to the Taxation Section's Website.
Here you will find news of upcoming activities of the Taxation Section, which is California's only statewide tax bar association. The Section's current membership is approximately 3,000, and we invite you to join. Membership in the Taxation Section provides an unparalleled opportunity to network and interact with other tax practitioners and government officials throughout California, influence tax policy and legislation, and to serve on one of the Section's many Standing Committees. The Taxation Section sponsors timely and cutting edge educational programs by leading practitioners in the State.
We hope that you enjoy this edition of the Newsletter! We encourage you to become actively involved, and I look forward to personally meeting you at our next meeting.
Frederick W. Campbell-Craven
Chair, Taxation Section
Tax Counsel IV, Legal Division, Multistate Tax, CA Franchise Tax Board
Calendar of Events
Webinar: U.S. Tax Issues in Planning for Foreign Investment in U.S. Real Property
Wednesday, May 15, 2013, 12 p.m.- 1 p.m.
This program offers 1.5 Participatory MCLE Credits and 1.5 Legal Specialization in Taxation Law. You must register in advance in order to participate.
Significant numbers of foreign investors are continuing to invest in both commercial and residential U.S. real estate. U.S. tax advisors must analyze a variety of tax consequences — including U.S. income, gift and estate taxes, in order to determine the most appropriate investment vehicle for the ownership, operation and disposition for U.S. real property. Foreign investors and their tax advisors should thoroughly evaluate plans for operating and disposing of U.S. real property in order to minimize U.S. tax liability to the extent possible and avoid unanticipated U.S. tax liability in the future.
This webinar will review U.S. income, estate and gift tax considerations for foreign investors investing in U.S. real estate, including analysis of the various alternative types of ownership vehicles for owning U.S. real property (e.g., corporation, partnership, LLC and REIT) and IRS reporting obligations. With speakers J. P. Harbour and Allen Walburn.
Annual Income Tax Seminar will be held on Friday, June 28 in three locations
This program offers 7.5 hours of MCLE and tax specialization credit for attorneys (including 1 hour of ethics) 9 hours of CPE for CPAs; 9 hours of continuing education credit for enrolled agents.
Online Registration Only.
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San Francisco
School of Law
Golden Gate University
536 Mission Street
San Francisco, CA
Register Online
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Costa Mesa
Whittier Law School
3333 Harbor Boulevard
Costa Mesa, CA
Register Online
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San Diego
School of Law
University of San Diego
5998 Alcalá Park
San Diego, CA
Register Online
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Tax Court Luncheons, Young Tax Lawyers, San Francisco, California
On May 1st, the YTL is sponsoring a luncheon in honor of Tax Court Judge Harry Haines from noon to 1:30 p.m. at The State Bar of California offices, Room 4D-E, 180 Howard Street, San Francisco.
On May 15th, the YTL is sponsoring a luncheon in honor of Tax Court Judge Carolyn Chiechi, location TBD.
If you are interested in RSVP'ing for any of the luncheons or learning more information, please contact Adria Price at adriaprice@yahoo.com
Thursday, April 11, 2013, Franchise Tax Board’s Central Office in Sacramento, State and Local Tax Committee
The State and Local Tax Committee of the State Bar’s Taxation Section will hold its annual meeting at the Franchise Tax Board’s Central Office in Sacramento on Thursday, April 11, 2013, from 10:00 am to noon. For those attending in person, the meeting will take place at 9646 Butterfield Way, California Town Center, Golden State Conference Rooms A and B, in Sacramento, California. Members also may listen to the presentation by dialing in to the following toll-free number: 855-520-7605; passcode: 9944153278. CLE credit will be available for those who attend in person.
The Franchise Tax Board’s Chief Counsel, Jozel Brunett, will give an overview of the FTB’s Legal Division reorganization, which will be followed by an update on the FTB’s litigation cases, presented by Bill Hilson, Norm Scott, and Carl Joseph. Thereafter, Pat Kusiak will discuss recent changes to the Administrative Procedures Act, as well as guidelines for requesting a Chief Counsel Ruling.
Please RSVP to Troy Van Dongen, at tvandongen@winston.com.
We hope to see you there!
Tax Exempt Organizations Committee
Below is a list of the upcoming meetings/events for the Tax Exempt Organization Committee:
- On May 21, 2013, the Tax Exempt Organizations Committee will co-sponsor a CLE presentation - “Understanding Charitable Lead Trusts: Considerations and Consequences”, presented by Steven Chidester and Rebecca O’Toole of McKenna Long & Aldridge LLP, from 10:00 a.m. - 11:00 a.m. via a Web-Ex Meeting.
- On July 23, 2013, the Tax Exempt Organizations Committee will have a meeting with representatives from the Attorney General’s office, the Franchise Tax Board and the Secretary of State, together with the Nonprofit Organizations Committee of the Business Law Section, from 10:00 a.m. - 1:00 p.m. in Los Angeles (location TBD).
Call-in information (or Web-Ex link, as applicable) for the above-listed meetings will be circulated in advance of the meeting to all Committee members.
For more information, please contact:
Rebecca O'Toole
Private Client Services Group
McKenna Long & Aldridge LLP
6050 El Tordo PO Box 2329 | Rancho Santa Fe, CA 92067
Tel: 858.400.1302 | Fax: 858.759.3012 | rotoole@mckennalong.com
Bay Area Young Tax Lawyers
What Happens When An Individual Fails to File Reports of Foreign Bank Accounts?
April 18, 2013, 6 p.m. - 7 p.m.
San Francisco, California
The BAYTL will be holding an informative event entitled, “What Happens When an Individual Fails to Report Foreign Bank Accounts.” The presentation will be given by a former IRS Trial Attorney, Steven L. Walker. Mr. Walker specializes in civil and criminal tax controversy and litigation, and bankruptcy matters in San Jose, California. Golden Gate University LL.M. in Taxation program will be providing the room, CLE, snacks and beverages to attendees. For additional information, email bayareaytl@gmail.com.
Below are some additional Young Tax Lawyers events:
- On April 4th, the Los Angeles Young Tax Lawyers will be hosting a happy hour at XBar in Los Angeles. LAYTL will also be hosting a morning MCLE on Criminal Tax issues in late April. For additional information or to RSVP, email Autumn Ronda at ar@vrmlaw.com
- On April 25th, the San Diego Young Tax Lawyers is co-sponsoring a CLE with the State Bar Business Section, Partnership and LLC Committee entitled, “What Every Practitioner Needs to Know about the New California Revised Uniform LLC Act (RULLCA). Professor Phillip L. Jelsma and Bruce O’Brien will be speaking. For additional information or to RSVP, please contact Alexandra Eaker at alexandra@irstaxdisputes.com.
- On April 25th, Bay Area Young Tax Lawyers and the GGU LL.M. in Taxation Program will be sponsoring the annual post-April 15th celebration at Jillians in San Francisco. For additional information, email bayareaytl@gmail.com.
April 26 - 27, 2013
2013 Eagle Lodge West
Vintner’s Inn, Santa Rosa
The California State Bar’s State and Local Tax Committee hosts the Eagle Lodge West conference each spring at the Vintner’s Inn in Santa Rosa, California.
The purpose of the conference is to provide a forum at which government and private tax practitioners can discuss difficult tax issues with an eye towards identifying potential solutions that can be the subject of legislative or administrative reform.
All participants agree that discussions at the conference are “off-the-record” in order to facilitate frank and candid participation, and however, minutes of general discussions are published in the California Tax Lawyer.
May 5 - 7, 2013
Washington D.C. Delegation
Washington, D.C.
For over 20 years, the Taxation Section has sent an annual delegation of tax attorneys to Washington D.C. to present papers on issues of concern to California tax practitioners. The Delegation meets with key government officials at the IRS National Office, Treasury Department, House Ways and Means Committee, Senate Finance Committee, Joint Committee on Taxation, and United States Tax Court. We welcome your participation in this unique event.
We strongly encourage you to participate in this unique opportunity to interface with key governmental officials. If you are interested in participating in the D.C. Delegation, please contact:
Geoffrey A. Weg
Valensi Rose, PLC
1888 Century Park East, Suite 1100
Los Angeles, CA 90067
Tel. 310-277-8011
gaw@vrmlaw.com
May 24, 2013
Tax Procedure and Litigation Committee
Santa Ana, California
The next meeting of the Tax Procedure and Litigation Committee will on May 24, 2013 from 11:00 a.m. to 3:00 p.m. at the following location:
Law Offices of A. Lavar Taylor
6 Hutton Centre Drive, Suite 880
Santa Ana, CA 92707-0516
Tel. (714) 546-0445
The Committee will hear introductory comments from Randy Ferris, the Chief Counsel of the Legal Division, and a presentation from Anthony Epolite, Tax Counsel with the Appeals Division. Mr. Epolite will discuss how to effectively represent a taxpayer before the Appeals Division (sales tax, income tax and property tax).
Reservations are necessary. Please RSVP to Jane Becker:
Jane Becker
Attorney at Law
1537 Pacific Avenue, Ste. 201
Santa Cruz, CA 95060
Phone: (831) 454-9415
email: becktax@inreach.com
June 20-22, 2013
The State Bar of California
California Solo & Small Firm Summit
Renaissance Long Beach Hotel
The Summit is the Event of the Year for California’s solo and small firm practitioners. Earn up to 10 hours of MCLE credit.
The Summit content is geared to California attorneys who are in a solo or small firm practice. One low registration fee gives full choice among 30 workshops and programs, and much more! Group discounts are available.
The Taxation Section will be providing programs in areas most common to solo and small firm practitioners. We look forward to seeing you at the conference. For more information, please refer to the State Bar's website.
June 28, 2013
Annual Income Tax Seminar
San Francisco, Costa Mesa, and San Diego
The Annual Income Tax Seminar will be held on Friday, June 28, 8:30 a.m. - 5:05 p.m. in three locations. 7.5 hours of MCLE and 7.5 hours of Legal Specialization credit in the area of Taxation. 9 hours of CPE for CPAs; 9 hours of continuing education credit for enrolled agents.
Presented by: The Income and Other Taxes Committee along with the State and Local Tax Committee, the Corporate and Pass-Through Entities Committee, and the Tax Procedures and Litigation Committee of the Taxation Section of the State Bar of California.
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San Francisco
School of Law
Golden Gate University
536 Mission Street
San Francisco, CA
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Costa Mesa
Whittier Law School
3333 Harbor Boulevard
Costa Mesa, CA
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San Diego
School of Law
University of San Diego
5998 Alcalá Park
San Diego, CA
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The agenda is as follows:
- 8:00 am - 8:30 am: Registration
- 8:30 am - 8:35 am: Introduction / Opening Remarks
- 8:35 am - 9:50 am: Foreign Investment in US Real Property (FIRPTA) Withholding and Structuring
- 9:55 am - 11:25 am: State Taxation of Cloud and E-Commerce, including economic presence nexus and sales / use tax consequences. Finally, the panel will discuss the many recent developments in this area.
- 11:30 pm - 12:30 pm: Ethics Topic
- 12:30 pm - 1:00 pm: LUNCH
- 1:00 pm - 2:15 pm: The IRS and EDD’s ongoing programs regarding worker classification issues, new EDD action against employers, and how to structure employment and independent contractor agreements.
- 2:25 pm - 3:40 pm: 3.8% Medicare tax on net income, including safe harbor, sales, dividends, etc. and tax planning.
- 3:45 pm - 5:00 pm: Income Tax Update. This panel will discuss the most important tax law enactments, Tax Court opinions, and IRS guidance occurring over the past year.
October 10 - 13, 2013
The State Bar of California 86th Annual Meeting
San Jose, California
The State Bar of California is delighted to announce its first ever Annual Meeting in San Jose! The 86th Annual Meeting will offer a wide selection of CLE programing, a stellar cast of speakers, receptions and award ceremonies, the 61st annual Bench and Bar Art Show, the annual Fun Run/Walk for Justice, and much more. It's a great chance to learn, network and have fun!
The Taxation Section will be presenting the following programs at the Annual Meeting, and we look forward to seeing you there:
1. Handling Collection Cases Before the IRS and California Franchise Tax Board
This course covers how to represent an individual or business that has outstanding tax liabilities and is facing debt collection by the IRS and/or California Franchise Tax Board. Learn how to negotiate and obtain installment agreements, stop collection efforts through securing currently not collectable status, and reduce tax liabilities by way of an offer in compromise.
2. Strategies for Settling Cases before the Internal Revenue Service
Learn practical skills of developing and presenting an effective settlement proposal before the Internal Revenue Service. Understand the impact of IRS programs such as “project cases” or “coordinated issues” and various accelerated resolution alternatives such as pre-filing agreements, industry issue resolution, technical advice, early appeals referrals, issue focus, and fast track programs.
3. Estate Planning Under the New Law
The American Taxpayer Relief Act of 2012 established permanent estate, gift and generation skipping transfer tax rules. The law permanently continues to set the exemption equivalent of the unified credit at $5 million, indexed for inflation after 2011. Portability also is made permanent. This course will cover how the new law impacts estate planning, including the use of the new AB trusts in estate planning.
4. Representing Clients with Undisclosed Foreign Bank Accounts and Unreported Income from Foreign Sources
International tax enforcement is a top priority for the Internal Revenue Service. U.S. persons are required to disclose the existence of foreign financial accounts to the Internal Revenue Service, and those that sit on the sidelines face the risk of serious civil penalties and criminal investigation. The course will covers the basics with respect to advising clients concerning undisclosed foreign accounts and unreported income from foreign sources, as well as the reporting obligations before the Service
5. The ABCs of Property Tax Disputes and Appeals
This informative course covers the essentials an attorney needs to know when handling property tax disputes and appeals.
Please refer to the State Bar’s website for further details.
2013 Annual Meeting of the California Tax Bar and California Tax Policy Conference
Thursday, November 7 - Saturday, November 9, 2013, Fairmont Hotel, San Jose
Earn 16.25 hours MCLE legal specialization and CPE credit. The 2013 Annual Meeting of the California Tax Bar & CA Tax Policy Conference provides a unique set of opportunities for industry members, private practitioners and government representatives to take advantage of a quality educational forum for exploring significant California and nationwide state tax developments and emerging policy issues, along with a multitude of venues to meet and network with California’s top tax administrators.
This year we are providing 40 educational sessions, including full multiple-day program tracks covering Estate and Gift Tax, Tax Procedure and Litigation, and State and Local Tax. We will also have programs on the latest developments in the taxation of corporate and other business entities, income tax, international tax, tax legislation, and tax policy, as well as programs co-developed by the Young Tax Lawyers Committee. Programs feature notable speakers from the private and public sectors, including state and federal government officials from the IRS, U.S. Tax Court, California Franchise Tax Board, California State Board of Equalization, California Employment Development Department, and the California Office of the Attorney General.
For more information, see Tax Annual Meeting.
Tax Procedure and Litigation Committee Articles - Tax Network Newsletter
Articles are being solicited for upcoming editions of the Tax Network Newsletter that is published by the Tax Procedure and Litigation Committee. Please contact Joseph P. Wilson at josephwilson@taylor.com if you would like more information about submitting articles for our upcoming editions. The Tax Network Newsletter provides relevant information and publishing opportunities to the members of our wonderful tax community. Upcoming submission deadlines include:
- April 17, 2013 - May edition
- July 18, 2013 - August edition
If you are interested in submitting an article, please contact:
Joseph P. Wilson
Law Offices of A. Lavar Taylor
6 Hutton Centre Drive, Suite 880
Santa Ana, CA 92707-0516
josephwilson@taylorlaw.com
Tel. 714-546-0445 x 116
California Tax Lawyer
California Tax Lawyer, the Taxation Section's official publication, is sent free to members of the Section. The journal is designed to keep tax lawyers and other tax professionals apprised of the latest developments in the field, as well as up-to-date on the activities of the Section. To receive a subscription, you need only Join the Section.
Anyone can submit an article to the Editors for consideration for publication in California Tax Lawyer. Submissions are typically due February 15, May 15, August 15, and November 15. For more information, please read these guidelines on the Taxation Section website.
We have posted four articles from the Spring 2013 issue California Tax Journal.
Standing Committees
The Taxation Section functions largely through its Committees, which address tax issues related to specific tax topics and tax practitioners. The Committees plan programs, prepare position papers and communicate with their members through email, meetings, newsletters and conference calls. You may join one or more Committees free of charge. Please contact the Chair of the Committee that interests you.
COMPENSATION AND BENEFITS
Chair: Jeremy M. Pelphrey, Brucker & Morra, APC, Los Angeles, CA, Tel: (310) 954-2174, jmpelphrey@pensionlawyers.com
CORPORATE AND PASS-THROUGH ENTITIES
Chair: Stephen J. Turanchik, Paul, Hastings, Janofksy & Walker LLP, Los Angeles, CA, Tel: (213) 683-6000, stephenturanchik@paulhastings.com
ESTATE and GIFT TAX
Chair: Robin L. Klomparens, Wagner Kirkman Blaine Klomparens & Youmans LLP, Mather, CA, Tel: (916) 920-5286, rklomparens@wkblaw.com
INCOME AND OTHER TAXES
Chair: Ciro Immordino, Franchise Tax Board, Sacramento, CA, Tel: (916) 845-4066, ciro.immordino@ftb.ca.gov
INTERNATIONAL TAX
Chair: Allen Walburn, Allen Matkins Leck Gamble Mallory & Natsis LLP, San Diego, CA, Tel: (619) 233-1155, awalburn@allenmatkins.com
STATE AND LOCAL TAX
Chair: Troy M. Van Dongen, Winston & Strawn LLP, San Francisco, CA, Tel: (415) 591-1546, TVanDongen@winston.com
TAX EXEMPT ORGANIZATIONS
Chair: Rebecca O’Toole, McKenna, Long & Aldridge LLP, Rancho Santa Fe, CA, Tel: (858) 400-1302, rotoole@mckennalong.com
TAX PROCEDURE AND LITIGATION
Chair: David Klasing, Tax Law Office of David W. Klasing, Irvine, CA, Tel: (949) 681-3502, dave@taxesqcpa.net
YOUNG TAX LAWYERS
Chair: Adria Price, Price & Associates, LLC, Half Moon Bay, CA, Tel: (650) 560-8373, adriaprice@yahoo.com
Los Angeles Chapter Chair: Autumn Ronda, PLC, Los Angeles
Sacramento Area Chapter Co-Chair: Ulises Pizano-Diaz, Sacramento; Co-Chair: Thomas Grossman, Sacramento
San Diego Chapter Co-Chair: Kevan P. McLaughlin, San Diego; Co-Chair: Alexandra Eaker, San Diego
San Francisco Bay Area Chapter Co-Chair: Aubrey Hone, San Francisco; Co-Chair: Andrew D. Allen, San Francisco
Silicon Valley Chapter Co-Chair: Michael P. Varela, Palo Alto; Co-Chair: Andrea Starrett, San Jose
Meet Your Executive Committee
The Taxation Section is managed by its Executive Committee, which meets quarterly and is comprised of tax lawyers working in private law firms, accounting firms, government, and corporations throughout California. Contact information for the Executive Committee members can be found HERE. For information on becoming a Member of the Executive Committee in the future, click HERE. We encourage you to become involved.
Other News
Online CLE for Participatory Credit -- Available Anytime!
Past programs are available over the internet for participatory MCLE credit. For more information, see online CLE and select Taxation Section. Be sure to check out CLEtoGo if you're interested in downloadable podcasts.
Get Involved
The Taxation Section relies on the energy, effort, and dedication of the members of the California tax practitioner community. We encourage all members of the Taxation Section to get involved in the section - your section. Here are some things you can do right now:
- Join a Standing Committee
- Attend a meeting held by one of the many Standing Committees
- Propose a topic for the 2013 Washington, D.C. Delegation
- Propose a program for the State Bar Annual Meeting
- Propose a program for the Annual Meeting of the California Tax Bar and California Tax Policy Conference
- Write an article for California Tax Lawyer
Save Money with CEB
Continuing Education of the Bar, California (CEB) is extending a special offer to our section. As a member of the Taxation Section, you're eligible for a rebate on your section dues that can be applied to the cost of a CEB Gold CLE Passport or a CLE program ticket. Information about the section dues rebate program can be found on the CEB Web site.
Continuing Education of the Bar, California (CEB) is extending a special offer to our section. As a member of the Taxation Section, you're eligible for a rebate on your section dues that can be applied to the cost of a CEB Gold CLE Passport or a CLE program ticket. Information about the section dues rebate program can be found on the CEB Web site.
Contact Us
Taxation Section
The State Bar of California
180 Howard Street
San Francisco, CA 94105-1369
415-538-2580
FAX 415-538-2368
The Taxation Section is a State Bar of California-approved MCLE provider.