Thursday, January 18

1:00PM – 6:15PM                                                                              Diplomat 1, 1^st Floor, Convention Ctr

Low Income Taxpayer Clinic Workshop – Refund Claim Litigation (Registration Required)

The Low-Income Taxpayer and Pro Bono Committees 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.  Moderator:  Brian Trauman, 
                             Mayer Brown Rowe & Maw LLP, New York NY.
                             Panelists:  Lewis R. Carluzzo, Special Trial Judge, US 
                             Tax Court, Washington DC; Edward Froelich, Morrison 
                             & Foerster, Washington DC; Professor Keith Blair,  
                             University of Baltimore School of Law, Baltimore MD. 

Please note:  Breakout sessions will run from 3:50pm – 4:50pm.  See below for descriptions.

                5:00pm                  Final Session – Mock Trial of a Claim for Refund in 
                                 U.S. District Court.  This session will focus on   
                                 litigating an Earned Income Tax Credit frozen refund
                                 claim.

3:50PM – 4:50PM

Low Income Taxpayer Clinic Workshop Breakout Sessions

Procedural Issues.                                                                              Diplomat 2, 1^st Floor, Convention Ctr

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.                                            Diplomat 4, 1^st Floor, Convention Ctr

This session will provide a guide to analyzing and pleading claims under IRC section 7433, Civil Damages for Certain Unauthorized Collection Actions, and IRC section 7430, award of attorneys’ fees.

Trust Fund Penalties.                                                                         Diplomat 5, 1^st Floor, Convention Ctr

This session will provide a guide to litigating the imposition of trust fund recovery penalties, including trial strategies and discovery plans.

6:15PM                                                                                                 Diplomat 2, 1^st Floor, Convention Ctr

Low Income Taxpayer Clinic Workshop Reception