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ABA Section of Taxation 2023 Midyear Meeting

San Diego, CA

James Gadwood, Robert Kovacev, Lisandra Ortiz, Loren Ponds, Joseph Rillotta*, and Samuel Lapin will speak at the ABA Section of Taxation 2023 Midyear Meeting on February 10 - 11, 2023, in San Diego.

Gadwood will present, as part of a panel, "Hot Topics for Long-Term Contracts," on February 10. Topics of discussion will include the potential scope of the proposed Rev. Proc. 92-29 guidance project, procedural challenges of changing to or applying the Rev. Proc 92-29 method, and issues associated with applying the unique item special rule for manufacturing contracts.

Kovacev will moderate a panel titled, "How to Provide Effective Private Sector Input into Tax Policy," on Feburary 10. This panel will explore the ways that tax professionals and taxpayers can influence tax policy.

Ortiz will present, as part of a panel, "The Wild Life of Transfer Pricing Disputes," on Feburary 10. This panel will discuss recent transfer pricing decisions in Coca-Cola, Medtronic, Eaton, and Fiat and other disputes in the pipeline including 3M, Facebook, Perrigo, and Amgen. The panel will include a discussion of the economic analysis in Medtronic and what Medtronic, Eaton, and Fiat might mean for other taxpayers.

Ortiz will also speak on the panel titled, "Being Prepared for the Knock at the Door Before the Dust Has Settled," on February 10. This panel will discuss hot topic cross-border issues and provide insights into what practitioners can do to help put clients in the best posture if, and when, the IRS (or other taxing authority) comes knocking.

Ponds will present, as part of a panel, "Riding the ICAP and APA Wave," on February 10. This panel will discuss the International Compliance Assurance Program ("ICAP") and the Advance Pricing and Mutual Agreement program (APMA). Panelists will compare the multijurisdictional options available including ICAP, advance pricing arrangements (APAs), and the mutual agreement procedure to resolve double taxation with respect to intercompany transactions. This discussion will also highlight the objectives, process, documentation required, timing, availability, transparency, advantages, and disadvantages of each option and explore whether ICAP can be a complement to or a substitute for APMA taking a more tailored approach to determining the APA caseload.

On February 10, Lapin will moderate the "Important Developments" panel to discuss current developments and topics of immediate interest in tax administrative practice. This panel will focus on recent legislative efforts impacting tax law and the IRS, Treasury and IRS guidance, court decisions, ongoing litigation, and other items germane to tax administration.

On February 11, Rillotta will moderate a panel titled, "Tax Enforcement Under State False Claims Acts: As States Begin to Allow Tax-Based Qui Tam Suits, Is a New Kind of Tax Controversy Taking Hold?" The federal False Claims Act (FCA) and its various state counterparts broadly allow for government agencies and whistleblower qui tam plaintiffs to bring civil suit to recover damages for alleged fraud on the government. These statutes have historically excluded claims based on evasion of tax. Recently, a growing number of states have begun to allow tax-based FCA claims. This panel will examine this trend, highlight recent developments in FCA tax cases, explain the unique procedures and dynamics of an FCA case, and consider what all this may mean for broader tax enforcement.

*Former Miller & Chevalier attorney