2:30pm            Opening Remarks by the Chair. 

2:35pm             Remarks on Behalf of the Tax Court. 
Panelist:  The Honorable Joel Gerber, Chief Judge, US Tax Court, Washington, DC.

2:50pm             Remarks on Behalf of the Court of Federal Claims.  Panelist: The Honorable Edward J. Damich, Chief Judge, US Court of Federal Claims, Washington, DC.

3:05pm             Common Problems Involving Offsets in Tax Refund Cases.  Moderator:  Christopher S. Rizek, Caplin & Drysdale Chartered, Washington, DC.  Panelists:  Melvin E. Lefkowitz, Hogan & Hartson LLP, Washington, DC; D. Patrick Mullarkey, Chief, Civil Trial Section, Northern Region, Tax Division, Department of Justice, Washington, DC.

3:50pm             Remarks on Behalf of the Office of Chief Counsel, IRS.  Panelist: Deborah A. Butler, Associate Chief Counsel (Procedure and Administration), IRS, Washington, DC.

4:05pm             Remarks on Behalf of the Tax Division, Department of Justice. Panelist:  Lee O’Connor, Assistant Attorney General, Tax Division, Department of Justice, Washington, DC.

4:20pm             Litigation Issues Associated with Promoter Audits.  This panel will address the litigation issues that may arise following the completion of the current wave of tax shelter promoter examinations, including forum choices, prepayment of the assessed penalties, and reasonable cause defenses.  Moderator:  Mark Allison, Dewey Ballantine LLP, New York, NY. Panelists:  Lawrence M. Hill, Dewey Ballantine LLP, New York, NY; Seth G. Heald, Chief, Civil Trial Section, Central Region, Tax Division, Department of Justice, Washington, DC.

5:05pm             Spotlight on Procedure:  Recent Kovel Agreement Rulings.  Moderator:  Kathleen Dale, Dewey Ballantine LLP, Washington, DC.

5:20pm             Current Developments.  Panelist:  Juan F. Vasquez Jr., Chamberlain Hdrlicka White Williams & Martin, Houston, TX.

LUNCHEON

Date:  5/5/06

Start Time:  12:30PM

End Time:  1:30PM

OFFICERS & SUBCOMMITTEE CHAIRS BREAKFAST

Date:  5/6/06

Start Time:  7:45AM

End Time:  9:00AM

SECTION PROGRAM

Date:  5/6/06

Start Time:  2:00PM

End Time:  3:30PM

Privilege and Waiver: How an Auditor Can Affect a Taxpayer’s Privilege Claim
An in depth discussion of the attorney-client privilege, the work-product doctrine under the Federal Rules of Civil Procedure, and the tax practitioner privilege under section 7525.  The panelists will discuss how the privileges may apply to tax planning and tax controversy matters. Particular emphasis will be placed on how a taxpayer can unintentionally waive a privilege, including whether the production of privileged documents to an outside auditor constitutes a waiver, and the impact of waiving privilege.  The panelists’ different backgrounds should make for a lively discussion.   

Moderator:           Brian Kaufman, Capital One Services Inc., McLean, VA

Panelists:             

Thomas J. Kane, Special Counsel, Office of Associate Chief Counsel Procedure & Administration) IRS, Washington, DC

Michael F. Kelleher, McDermott Will & Emery LLP, Washington, DC

Deborah S. Meland, Assistant Chief, Tax Division, Department of Justice, Washington, DC

Todd Simmens, Ernst & Young LLP, Washington, DC

Sponsored by:  Court Procedure and Practice Committee