Taxation Section

News from the Section

Chair's Message from the Spring 2014 E-News

Welcome to the Taxation Section’s E-News.

This newsletter is an effort to provide timely and concise information to our members about upcoming educational and social events, as well as opportunities to get involved. With growing membership, acclaimed programming, and unmatched opportunities for involvement in state, local, and federal tax issues, the California State Bar Association’s Taxation Section is the leading tax section in the country. We encourage you to see for yourself. Consider this a personal invitation to come to one of our programs and become actively involved in one of our committees. I look forward to personally meeting you at one of our events or meetings soon.

We hope that you enjoy this edition of the Newsletter!

Brad Marsh
Chair, Taxation Section

Calendar of Events

Webinar: “New and Improved” June 2014 IRS Offshore Voluntary Disclosure Program - Version 3.0: Including "Streamlined" Rules that are a Game Changer

Thursday, July 17, 2014, 12 noon - 1:30 p.m.

This program offers 1.5 hours participatory MCLE credit, 1.5 legal specialization credit in the area of Taxation Law and .5 hour credit in Legal Ethics. You must register in advance in order to participate.

Just days ago (June 2014), the IRS significantly revamped the "offshore voluntary disclosure program" ("OVDP") that has existed since 2009. The new terms of the OVDP have now completely changed the "rules of the road" about how and when taxpayers can or should participate in such program. In addition, the so-called "streamlined" process has been changed in virtually all respects.

Learn - when should a taxpayer be considering the 2014 OVDP? When should a taxpayer not participate in the 2014 OVDP? When is an individual eligible? Learn important differences under the 2014 OVDP for those who reside in the U.S. versus U.S. citizens and lawful permanent residents who reside outside the U.S.

Understand the legal ramifications for those who sign certifications under penalties of perjury.

Understand the legal risks for financial, tax and legal advisors.

These changes create numerous legal risks for the unwary and for the financial, tax and legal advisors.

Find out how you can best assist your clients and minimize their legal risks, while simultaneously complying with the labyrinth of rules imposed by the Internal Revenue Service, including modifications to their own terms. This Webinar is appropriate for tax lawyers, non-tax lawyers (such as trusts and estate lawyers and business lawyers), certified public accountants, bankers, trust officers, trustees, enrolled agents and others who have clients who have assets located outside the U.S.

A detailed highlight of the new rules of circular 230 and their application in light of these changes to the OVDP will be discussed, along with other important ethical considerations and practice pointers.

Understand the legal ramifications of U.S. taxpayers who sign certifications under penalties of perjury, specifically including those required by the OVDP. How will United States citizens and lawful permanent residents (“LPR”) who are residing outside the United States view these rules? What are the pitfalls of the revisions in this program? How does the recent jury verdict in the willfulness FBAR 50% penalty case (with 150% penalty found by the jury) in Zwerner affect decisions of taxpayers and their advisors?

This webinar is taught by experienced tax lawyers, all former employees of the IRS, including a former Chief of the IRS Criminal Investigation Division, including experts who specialize in international tax related matters and advising those with worldwide assets; multi-national families and U.S. citizens and LPRs residing outside the U.S.

Extensive written materials will be provided that analyze the law, consider various legal implications of the 2014 OVDP. The course will specifically focus on current trends and developments of the IRS and Tax Division/Justice Department and current civil and criminal cases moving forward.

Plus, understand the basics of FATCA (the Foreign Account Tax Compliance Act) now in effect for 2014 and how this affects this arena of practice and international tax compliance. Specifically understand the role of FATCA under the new IRS modifications to the OVDP and why it is more important than ever.

Finally, some key income tax concepts of residency and international information reporting requirements under Title 26 and Title 31 will be briefly analyzed in the context of the 2014 OVDP.

Moderator: Eric D. Swenson of (Procopio et al San Diego - is a tax attorney with multiple years at Chief Counsel in the IRS and handles complex tax controversy and defense cases against the IRS and State taxing authorities.


  • Patrick W. Martin of (Procopio et al San Diego -, who is the tax team leader of the firm’s tax practice and specializes in international tax matters, with a strong focus on international tax compliance
  • Mark E. Matthews of (Caplan & Drysdale in DC - focuses his practice on criminal tax enforcement, broad-based civil tax compliance and was Chief of the IRS Criminal Investigation Division, the agency's investigative and law enforcement arm.

Webinar: Bitcoins: Basics and Treasury Position

Wednesday, July 23, 2014, 11 a.m. - 12:30 p.m.

Taxation Law Section

This program offers 1.5 hour participatory MCLE credit and 1.5 hour legal specialization credit in Taxation Law. You must register in advance in order to participate.

This program will help those participating understand the origin and growth of virtual currency; this will lead to understanding key terms. In addition there will be covered the Treasury Departments position as well as the ramifications of virtual currency, including for Section 1031 exchanges, financial corporation reporting and other issues. The difficulties that the IRS is having in understanding virtual currency, its purpose and how public policy can be corrected to reflect more accurately the use of virtual currency will be covered. If time permits, the future possible regulatory provisions and federal constitutional authorities as impacts Bitcoin policy making will be discussed. Because of the novelty of Bitcoins, an open discussion of basics to help understand how they function is anticipated.

Speaker: Cameron Hess, Wagner Kirkman Blaine Klomparens & Youmans LLP

Annual Income Tax SeminarAnnual Income Tax Seminar

The Annual Income Tax Seminar for 2014 will be held in three locations

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.

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

For the full program schedule, see the program flyer (above) or Annual Income Tax Seminar.

Webinar: Discharging Taxes in Bankruptcy

Thursday, August 21, 2014, 12 noon - 1 p.m.

Taxation Law Section

This program offers 1 hour participatory MCLE credit and 1 hour legal specialization credit in Taxation Law. You must register in advance in order to participate.

Experts from the private sector, Internal Revenue Service, Franchise Tax Board, and BOE will discuss the dischargeability of taxes in bankruptcy under chapters 7, 11, and 13. The panel will provide an overview of the taxes that are dischargeable in bankruptcy; taxes eligible for priority treatment; and traps for the unwary. The program is designed for tax and non-tax professionals.


Moderator: Haleh Naimi, Advocate Solutions, Inc

  •  Todd Bailey, Franchise Tax Board
  • Victoria Geary, Board of Equalization
  • Kathryn A. Meyer, Internal Revenue Service

The State Bar of California 87th Annual Meeting, September 11-14, 2014, Grand Hyatt San Diego

The State Bar of California 87th Annual Meeting
September 11-14, 2014
San Diego, California

Annual Meeting PreviewYou can now REGISTER ONLINE for the Annual Meeting.
Early-bird Pre-Registration Deadline (Save $100): August 13

The State Bar of California returns to San Diego for the 2014 Annual Meeting. The new meeting logo “My Annual Meeting” simply states that this is your annual meeting: an event for legal professionals that blends business, education, entertainment and the opportunity to meet and engage with law professionals from throughout California.

The four-day meeting will showcase an education agenda consisting of 143 MCLE seminars covering a variety of substantive topics, legal technology, access to justice, UPL, attorney advertising, and other key areas of interest.

The Annual Meeting Preview is now online! Be sure to see Special Events for information about luncheons, social events, the California Women Lawyers Annual DinnerAnnual Exhibit Show62st Annual Bench & Bar Art ExhibitConference of California Bar Associations (CCBA), and Sponsorship and Advertising Opportunities. See Hotel and Travel for information about the Annual Meeting hotels, airline and rental car discounts.See the schedules for individual days for a chronological list of all programs, with descriptions: Schedule for ThursdaySchedule for FridaySchedule for SaturdaySchedule for Sunday.

The Section is presenting:

Program 20

Protecting Your Client from Tax Penalties

Program 53

Identity Theft and Your Tax Return

Program 78

Estate Planning for Same Sex Couples: Changes following U.S. vs. Windsor

Program 118

Nuts and Bolts of Property Tax Appeals

Program 127

Tax Impact of Choice and Formation of Business Entity

Program 135

Taxation: Innocent Spouse and Equitable Relief

Program 142

Does the Franchise Tax Board View Your Client as a California Resident?

We look forward to seeing you in San Diego.

Annual Meeting of the California Tax Bar and California Policy Conference

November 6 - 8, 2014
Loews Coronado Bay Resort

4000 Coronado Bay Road
San Diego, CA 92118

The 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 numerous educational sessions, including full multiple-day program tracks covering Estate and Gift Tax, Tax Procedure and Litigation, and State and Local Tax.

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 the Tax Annual Meeting and Tax Policy Conference.

Articles Sought

California Journal of Tax Litigation
Tax Procedure and Litigation Committee

Articles are being solicited for upcoming editions of the California Journal of Tax Litigation that is published by the Tax Procedure and Litigation Committee.  Please contact Joseph P. Wilson at if you would like more information about submitting articles for our upcoming editions. The California Journal of Tax Litigation provides relevant information and publishing opportunities to the members of our wonderful tax community.

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
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 some articles from recent issues, including:

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. Other committee officers are listed on the website.
Taxation Section Standing Committees
Compensation and Benefits

Chair: Alison Fay, Irvine

Corporate and Pass-Through Entities
Chair: Stephen Turanchik, Los Angeles

Estate and Gift Tax
Chair: Robin L. Klomparens, Mather

Income and Other Taxes
Chair: Alexandra Eaker, San Diego

International Tax
Chair: Jenna Shih, San Diego

State and Local Tax
Chair: Jenna M. Lewis, Sacramento

Tax-Exempt Organizations
Chair: Courtney Nash Gardner, San Francisco

Tax Policy, Practice and Legislation
Chair: Brian J. McBreen, San Jose

Tax Procedure and Litigation
Chair: LaVonne Lawson, Los Angeles

Young Tax Lawyers
Chair: Autumn Ronda, Los Angeles

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.

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.

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 Website.

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 Washington, D.C. Delegation
  • Propose a topic for the Sacramento 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
FAX 415-538-2368

The Taxation Section is a State Bar of California-approved MCLE provider.

Annual Income Tax Seminar

Annual Income Tax Seminar

Program Schedule

Event Time


8 a.m. - 8:30 a.m.

Introduction/Opening Remarks

8:30 a.m. - 8:35 a.m.

OVDP and FATCA Update: The Ever Changing Issues of International Tax Compliance

San Diego

  • Patrick J. Martin, Procopio, Cory, Hargreaves & Savitch LLP, San Diego
    Jon P. Schimmer, Procopio, Cory, Hargreaves & Savitch LLP, San Diego
    Eric D. Swenson, Procopio, Cory, Hargreaves & Savitch LLP, San Diego

San Francisco

  • Steven Walker, Law Office of Steven L. Walker, San Jose
  • Betty Williams, Law Office of Williams and Associates, Sacramento

Costa Mesa

  • Lydia Turanchik, Kajan Mather and Barish, Beverly Hills
    Kip Dellinger, Cooper, Moss, Resnick, Klein & Co., LLP, Van Nuys


8:35 a.m. - 10:05 a.m.

IRS & FTB Update on Short Sales and Foreclosures

San Diego

  • Allen Walburn, Allen Matkins Leck Gamble & Mallory LLP, San Diego

San Francisco

  • Jim Leet, Boutin Jones, Sacramento

Costa Mesa

  • Lavar Taylor, The Law Offices of A. Lavar Taylor, Santa Ana

10:10 a.m. - 11:40 a.m.


11:45 a.m. - 12:15 p.m.

Ethics Course: Cir. 230 Developments and Changes in Tax Practice Before the IRS

San Diego

  • Richard Shaw, Higgs, Fletcher, & Mack LLP, San Diego
  • Helen Cheng, Higgs Fletcher & Mack, LLP, San Diego

San Francisco

  • Carolyn M. Lee, Abkin Law, LLP, San Francisco
  • David B. Porter, of the Law Offices of David B. Porter

Costa Mesa

  • Kip Dellinger, Cooper, Moss, Resnick, Klein & Co., LLP, Van Nuys

12:20 p.m. - 1:50 p.m.

Working with Advanced Tax Structures: Tiered Partnerships/Series LLC’s

San Diego

  • Phillip L. Jelsma, McKenna, Long, & Aldridge LLP, San Diego

San Francisco

  • Belan Wagner, Wagner, Kirkman, Blaine, Klomparens, & Youmans LLP, Sacramento
  • Lou Weller, Bryan Cave, San Francisco

Costa Mesa

  • Brad Martinson, Rutan Tucker, Costa Mesa
1:55 p.m. - 3:25 p.m.

Income Tax Update 2014

San Diego

  • Jordan Barry, University of San Diego School of Law, San Diego

San Francisco

  • Debra Petersen, Petersen Law, Roseville

Costa Mesa

  • Stuart Simon, Buchalter, Nemer, Los Angeles
  • Curt Harrington, Harrington and Harrington, Long Beach
3:30 p.m. - 5:00 p.m.

Essential Information

Online Registration


After June 20, registration will be onsite on a space-available basis.

Mail / Fax Registration

If you wish to register by mail or fax, use the registration form on the appropriate program flyer:

San Diego
Thursday, June 26, 2014

Flyer for USD

San Francisco
Friday, June 27, 2014
Flyer for Golden Gate

Costa Mesa
Friday, June 27, 2014
Flyer for Whittier Law



Make sure you are registering for the correct program!

Mail to: Program Registrations, The State Bar of California, 180 Howard Street, San Francisco, CA 94105. Make checks payable to The State Bar of California.

Or Fax to: Program Registrations at 415-538-2368.  Credit card information is mandatory.

  • $125 Pre-paid registration
  • $140 On-site registration (space available basis)
  • $75 Pre-paid registration for current law students
  • $60 Written materials only. (Includes shipping and handling)


Online registration will be closed after June 20. After that date you will need to register onsite. Check for availability.

Onsite Registrations

On-site registrations will be on a space-available basis only.


Cancellations and refund requests must be received in writing by June 20, 2014 and are subject to a $25 service charge. Refunds will not be available after this date.


For registration information call 415-538-2508. Telephone registrations will not be accepted. For program content or Section information call Taxation Section information at 415-538-2580.
Special Assistance: For special assistance, please call 415-538-2580.


The State Bar of California and the Taxation Law Section are approved State Bar of California MCLE Providers.

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