Thursday, October 19
1:00PM – 6:15PM
Low Income Taxpayer Clinic Workshop – Refund Claim Litigation(Registration Required)
The Low Income Taxpayers and Pro Bono Committees of the Section of Taxation proudly present the second annual Tax Workshop for new and pro bono tax practitioners.
1:00pm Filing Claims for Refund in US Tax Court, US District Court and the US Court of Federal Claims. Prior to filing a claim for refund claim in the US Tax Court, US District Court and US Court of Claims, a taxpayer must exhaust his or her administrative remedies. This panel will discuss what steps a taxpayer must take within the IRS as a jurisdictional requirement to bringing suit before any court.
2:10pm Choice of Forum. What forum your client should choose is as much a function of procedure as it is precedent within the forum. This panel will discuss the differences in discovery, pleadings, type of relief afforded, precedent, the litigating positions of Chief Counsel attorneys versus Department of Justice attorneys, and the role of judges in the settlement process in the US Tax Court, US District Court and US Court of Federal Claims.
5:00pm Mock Trial of a Claim for Refund in US District Court. This session will focus on litigating an Earned Income Tax Credit frozen refund claim.
3:50pm
Low Income Taxpayer Clinic Workshop Breakout Sessions
Procedural Issues. This session will provide a practical guide on how to navigate through scheduling orders, motions and the rules regarding student practice before the US Tax Court, US District Court and US Court of Federal Claims.
Claims for Damages Against the IRS. This session will provide a guide to analyzing and pleading claims under IRC section 7433, Civil Damages for Certain Unauthorized Collection Actions, and section 7430, award of attorneys fees.
Trust Fund Penalties. This session will provide a guide to litigating the imposition of trust fund recovery penalties, including trial strategies and discovery plans.
6:15pm
Low Income Taxpayer Clinic Workshop Reception.
