Saturday, October 21

7:00AM – 9:00AM

Low Income Taxpayer & Administrative Practice

Low Income Taxpayer Chair:  Elizabeth Atkinson, Kaufman & Canoles, Norfolk, VA

Administrative Practice Chair:  Thomas J. Callahan, Thompson Hine LLP, Cleveland, OH

7:00am             Opening Remarks by the Chair. 

7:05am             Recent Developments Affecting Low Income Taxpayers.  The speaker will update the committee on new developments, emphasizing those that impact low income taxpayers.  Speaker:  Carol Nachman, Administrative Provisions and Judicial Practice (Procedure & Administration), Office of Chief Counsel, IRS, Washington, DC. 

7:30am             Collection Due Process Smorgasbord.  This panel will discuss the collection due process procedure.What issues may the taxpayer raise?  Is CDP available to review innocent spouse cases involving underpayments only?  What is the government’s obligation to suggest collection alternatives?  How do the new rules for offers in compromise affect the CDP process?  The new/proposed regulations governing CDP will be discussed as well as court decisions affecting CDP. Moderator:  Dale Kensinger, Kansas City Tax Clinic, University of Missouri School of Law, Kansas City, MO. Panelists: Matthew Weir, Attorney-Advisor to National Taxpayer Advocate, IRS, Baltimore, MD; Professor Keith Blair, University of Baltimore School of Law, Baltimore, MD.

8:45am             Appeals and Low Income Taxpayers.  Speaker:  Sarah Hall Ingram, Chief of Appeals, Office of Appeals, IRS, Washington, DC.