CHANGES IN THE INTERNAL REVENUE SERVICE AND BEST PRACTICES Tax Section (Co-sponsored by the LGBT Law Section)

Transcription

1 CHANGES IN THE INTERNAL REVENUE SERVICE AND BEST PRACTICES Tax Section (Co-sponsored by the LGBT Law Section) Moderator: Jaime Vasquez Chamberlain, Hrdlicka, White, Williams & Aughtry San Antonio Faris Fink Former IRS Commissioner, Small Business/Self-Employed Division Washington, DC Charles J. Chad Muller, III Chamberlain, Hrdlicka, White, Williams & Aughtry San Antonio Friday, June 27, :40 p.m. 3:40 p.m.

2 Practice Areas Tax Tax Controversy & Litigation Tax Planning Corporate, Securities & Finance Jaime Vasquez Associate San Antonio 112 East Pecan Street Suite 1450 San Antonio, TX Tel: Fax: Education New York University, LL.M. in Taxation, 2009 University of Texas School of Law, J.D., 2008 University of Virginia, McIntire School of Commerce, M.S. in Accounting, 2004 University of Virginia, McIntire School of Commerce, B.S., Accounting Concentration, 2003 Bar Admissions Texas Court Admissions United States Tax Court U.S. Court of Appeals for the Fifth Circuit Mr. Vasquez represents for-profit and non-profit entities and individuals in income and employment disputes with the IRS and state and local taxing authorities. Specifically, Mr. Vasquez has experience resolving IRS examinations, collection cases, installment agreements, offers in compromise, requests for collection due process hearings, private letter rulings and requests for innocent spouse relief. He has drafted several Protests and resolved several administrative appeals before the IRS Office of Appeals. He also has experience with civil tax litigation, including drafting motions, Tax Court petitions and letters requesting penalty and interest abatement. He also provides defense in criminal tax matters and has successfully resolved several cases before the IRS Criminal Investigation Division. He has also organized and provided business and tax planning advice to corporations, partnerships and limited liability companies. Prior to entering the practice of law, Mr. Vasquez worked with a public accounting firm where he advised mid-size to large multi-national corporations on federal, state, local and international tax issues, reviewed income tax provisions for financial statement disclosures, and prepared and reviewed U.S. federal and state income tax returns. Seminars and Presentations Texas Revised Franchise Tax (The Margin Tax), In-House CLE Presentation to Multi-National Company, August Articles and Publications Regulating Immigration Through Fiscal Policymaking: Texas's New Margin Tax, Special Report, State Tax Notes, July 28, 2008 [Reprinted in 9 Hous. Bus. & Tax L. J. 62 (2008)]. Section 10.35(b)(4)(ii) of Circular 230 is Invalid (But Just in Case it is Valid, Please Note That You Cannot Rely on this Article to Avoid the Imposition of Penalties), 7 Hous. Bus. & Tax L. J. 293 (2007) [Reprinted in 2007 TNT (Aug. 6, 2007)]. CPA Suggests Changes to Innocent Spouse Relief Form, 2007 TNT (May 18, 2007).

3 Jaime Vasquez, Continued Citing Unpublished Opinions in Tax Court Proceedings, 114 Tax Notes 171 (Jan. 15, 2007). Professional Affiliations Certified Public Accountant (CPA), Commonwealth of Virginia Mexican American Bar Association of Houston (MABAH) United Way of Greater Houston, Project Blueprint

4 Faris Fink Bio Faris has 35 years of experience in tax administration at the federal level. Faris served in several position of increasing responsibility over his career with the Internal Revenue Service. He became a senior executive in 2002 and served as the Director Compliance, Area 9, the Director, Examination, Midwest Area, then was selected as Deputy Commissioner, Small Business/Self Employed Division in He finished his career with IRS as Commissioner, Small Business/Self Employed Division. Faris was selected as Commissioner in April, 2011 and served in that capacity until his retirement in February, As Commissioner, he had responsibility for a workforce of 25,000 employees. The Small Business/Self Employed Division is responsible for examination activities for that taxpayer segment, all collection activities by the Service, enforcement of the tax laws pertaining to estate, excise and employment taxes, as well as the development of fraud referrals for the IRS. Faris has been the keynote speaker for variety of organizations including the ABA, AICPA, NATP, numerous state organizations and professional groups. Faris is a graduate of the University of Akron, School of Law and in 2010 was recognized for his executive leadership when he received Meritorious Presidential Rank Award from President Obama.

5 Practice Areas Tax Controversy & Litigation Criminal Tax Defense Federal White Collar Crime Defense Education Georgetown University Law Center, LL.M. (Taxation) 1973 St. Mary's University, J.D St. Mary's University, B.A Honors Listed in Best Lawyers for 20 years Texas Superlawyer Received the Department of Justice John Marshall Award for outstanding Achievement in the trial of complex litigation Bar Admissions Texas District of Columbia Court Admissions U.S. District Court for the Northern, Southern, and Western Districts of Texas Charles J. "Chad" Muller Shareholder San Antonio 112 East Pecan Street Suite 1450 San Antonio, TX Tel: Fax: Chad Muller has more than 40 years experience in criminal tax investigations and litigation. As a Department of Justice Trial Attorney and as an Assistant United States Attorney, Mr. Muller represented the government in the largest criminal tax prosecutions in the country. In 1975, he received the Department of Justice John Marshal Award for outstanding achievement in the trial of complex litigation. Representing taxpayers in criminal tax matters since 1977, Mr. Muller has achieved outstanding results for his clients. His efforts have resulted in the closing of investigations by the IRS and the declinations of prosecution by the Department of Justice in numerous cases. Where charges have been filed, his representation of clients has resulted in "not guilty" jury verdicts and in judgments of acquittal. Mr. Muller has also been able to obtain dismissal of charges, reduced charges and probationary sentences. Mr. Muller also represents clients in federal and state civil tax litigation, including tax refund suits in the Federal District Courts and the Federal Claims Court. He also represents clients in state tax litigation, including property tax matters. He has achieved outstanding results for clients in tax malpractice litigation. Mr. Muller has played a vital role in several key organizations within the tax sector, including the IRS Commissioner's Advisory Group and Integrity Review Panel, as well as the Department of Justice Tax Division and Advisory Committee. He is also a former chairman of the American Bar Association Committee on Civil and Criminal Penalties and the Penalties Tax Force. Mr. Muller currently serves as Chair of the Office of Professional Responsibility Subgroup of the Internal Revenue Service Advisory Council. Significant Cases Criminal Tax and White Collar Crime: United States v. Herrera, United States District Court, Western District of Texas, San Antonio Division, Criminal No. SA07CR056RF (Motion for Judgment of Acquittal granted December 2007, United States appeal pending).

6 U.S. Court of Appeals for the Fifth Circuit U.S. Supreme Court U.S. Tax Court U.S. Federal Claims Court Charles J. "Chad" Muller, Continued United States v. Weinstein, United States District Court, Northern District of Texas, Dallas Division, Criminal No. 3:92-CR-421-X (jury acquittal of attorney charged with filing false income tax returns) (May 1993). United States v. Lemon; United States District Court, Northern District of Texas, Dallas Division, Criminal No. CR H (jury acquittal of accountant charged in criminal tax shelter case) (October 1989). United States v. Fruehauf Corp., 36 AFTR 2d m 07/17/1975. (District Court Findings of Facts in complex corporate tax consipiracy case). Tax Malpractice Litigation: Murphy v. Campbell, 964 S.W.2d 265 (Tex. 1997) (affirming summary judgment in favor of Deloitte & Touche on all claims in tax malpractice case arising from alleged erroneous tax advice on sale of corporation's assets and alleged errors in preparation of corporate tax returns). Ponder v. Brice & Mankoff, 889 S.W.2d 637 (Tex. App. Houston [14th Dist.] 1994, writ denied) (affirming summary judgment in favor of attorneys in tax malpractice case arising from attorneys' legal opinion on a tax shelter); see also Sutton v. Mankoff, 915 S.W.2d 152 (Tex. App. Fort Worth 1996, writ denied) (same); Sargent v. Brice & Mankoff, 1996 WL (Tex. App. Dallas 1996, writ denied) (same). Willie Nelson v. Price Waterhouse, United States District Court, Northern District of Texas, Dallas Division, No. CA P (achieving confidential settlement for recording artist in his malpractice suit against national accounting firm) (August 1994). In Re: Fairchild Aircraft Corp., United States Bankruptcy Court, Western District of Texas, San Antonio Division, Case No C/Adversary No C (summary judgment granted in favor of Deloitte & Touche, rejecting claims of tax malpractice arising out of preparation of corporate consolidated income tax returns) (April 1992). Seminars & Presentations Responding to IRS Requests for Information, University of Texas Tax Conference, December, Defending a Criminal Tax Case Stealth Fraud Exams, Tax Controversy Toolkit, ACPEN Webcast, (Dallas, Texas, October 2007). Anatomy of a Criminal Tax Case, CLE Options Network Webcast, (Dallas, Texas, February 2007).

7 Charles J. "Chad" Muller, Continued Determining the Disciplinary Sanction: What Factors the Office of Professional Responsibility Considers in Ethics Enforcement, Journal of Tax Practice and Procedure, December 2006-January 2007 issue. "IRS Makes Important Changes to its Voluntary Disclosure Policy," Journal of Taxation (February 2003) (co-author). Record Retention and Destruction Policies: What Must You Keep and For How Long? When Can You Destroy It? 50 th Annual Taxation Conference (Austin, Texas, November 2002). Record Retention and Destruction The Anderson Issue, Technology Pitfalls, and Other Lessons (co-author), Strasburger & Price, LLC 2002 Annual Tax Symposium (Dallas and San Antonio, Texas, August 2002). Featured Speaker and Panel Participant: (1) Representation of the Client During a Criminal Tax Investigation, (2) Federal Sentencing Guidelines, and (3) Civil Tax Considerations During and After a Criminal Tax Investigation, Annual National Institute on Criminal Tax Fraud. Mr. Muller has spoken at the Institute each year since its inception in The High Cost of White Collar Crime: What Corporate Counsel Needs to Know About the Emerging Use of Federal Criminal Law to Obtain Regulatory Compliance, Strasburger & Price, LLP Corporate Counsel Series Ethics Seminar (April 2001). "IRS" Tracking Unreported Income Through Offshore Credit Cards" (co-author with Farley Katz), San Antonio Business Journal (February 2001). Is Your Company Safe? White Collar Crime Issues Facing Corporate America (speaker and co-author with Farley Katz and Anthony Rebollo), Strasburger & Price, LLP Corporate Counsel Series (2000). "Conduct Required of Taxpayers and Preparers Is Not Well-Coordinated by Final Regs.," in The Journal of Taxation Vol. 76 (co-author, April 1992), Revision of the Civil Penalties, 49 th Annual Institute on Federal Taxation (New York University, 1991). Newsworthy Considered for selection as the Tax Analysts 2011 Person of the Year, Tax Notes Today, January 2012 Ex-Spurs player's tax evasion trial starts, San Antonio Express-News, August 6, 2007 PDF. U.S. jury finds Conrad Black guilty, Reuters, July 13, 2007 PDF. News Ten Chamberlain Hrdlicka Attorneys Receive Prominent Recognition as 2013 Texas Super Lawyers Chamberlain Hrdlicka Nationally Ranked In 2012 Editions of Best Law Firms & Best Lawyers Chamberlain Hrdlicka Attorney Charles J. Muller Receives the 2011 Jules Ritholtz Memorial Merit Award Chamberlain Hrdlicka Attorney Elected Fellow of the American College of Trial Lawyers Professional Affiliations State Bar of Texas Section on Taxation (Director, 1999) American College of Tax Counsel (Fellow) American College of Trial Lawyers (Fellow)

8 Charles J. "Chad" Muller, Continued Texas Bar Foundation (Fellow) American Bar Association Tax Section (Past Chair, Committees on Civil and Criminal Tax Penalties, and Penalties Task Force)