Board Meeting 3:00- 5:00 p.m.

Registration and networking 5:00-6:00 p.m.

Dinner 6:00-7:00 p.m.

CPE session 7:00-9:00 p.m. (2 CPE available)

 

September's Topics

On July 1, 2019 President Trump signed the Taxpayer First Act  (TFA) into law. One provision of the TFA, section 1203, makes procedural amendments to the innocent spouse rules, revisiting 10 year old decisions of the Tax Court.  The recent amendments to the innocent spouse provisions and recent case activity regarding district court jurisdiction, equitable factors, foreclosure, offers in compromise and more make this an important topic to revisit.

 On July 2, 2019, the DC Circuit determined that the time frame for filing a whistleblower case in Tax Court was not a jurisdictional time frame.  Because the language of the applicable statute mirrors the language of the Collection Due Process statute, the decision creates a conflict between two circuits.  The issue of jurisdiction is one with which the Supreme Court has been especially active over the past 15 years.  A discussion of how to use the Supreme Court jurisprudence to potentially save a client who has missed a deadline can offer a useful insight into how to save someone in this situation.

 

 

A whole new way to earn CPE with MaSEA.

-Now you can learn about the fascinating topics discussed at our monthly meetings, but at home or work.

-With MaSEA's webcast, you can earn CPE even if you can't make it to the meeting.

-In order to receive the CPE credits you must be watching the webcast LIVE (7-9 p.m.), and interact with questions in real time. This is to authenticate your virtual attendance.

-If this is the choice for you please be sure to select the webcast only payment option in the registration. 

-You will recieve an email before the meeting with a link to our webcast and more information on how to earn your CPE credits.

-Webcast registration closes on September 15th.

-Available to all.

 

About our speaker 

Keith Fogg is a Clinical Professor of Law at Harvard Law School where he started a tax clinic in 2015.  Prior to joining the faculty at Harvard, he began his academic career at Villanova Law School in 2007 after working for over 30 years with the Office of Chief Counsel, IRS.   While working for the Office of Chief Counsel, IRS, he served as the District Counsel in Richmond and a Branch Chief in the National Office.  In 2007 he received the Robert H. Jackson, National Attorney of the Year award from the Office of Chief Counsel.  His practice with the Government focused on bankruptcy and collection issues, but he also handled numerous Tax Court cases.  

Professor Fogg is currently the vice chair for publication of the ABA Tax Section and a past chair of the ABA Tax Section’s Pro Bono and Tax Clinic Committee.   He received the ABA Tax Section Janet Spragens 2015 Pro Bono Award.  He writes and updates the collection chapters of the treatise “IRS Practice and Procedure”.  He co-authors a blog entitled ProcedurallyTaxing that addresses tax procedure issues.  Professor Fogg received his B.A. from the College of William and Mary, his J.D. from the University of Richmond T.C. Williams School of Law and his L.L.M. in tax from the College of William and Mary Marshall Wythe School of Law.