MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Attorney Training Agenda

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Attorney Training and Informational Sharing Session

Monday, November 18, 2024 (all times are Mountain Time)

Drury Plaza Hotel
828 Paseo De Peralta
Santa Fe, New Mexico 87501

The attorney training will begin at approximately 8:30 am Mountain time.  All sessions are designed to be eligible for CLE credit in most states (unless otherwise indicated). See the MTC’s CLE policy on our website for additional information.

I. Legislative Drafting Seminar
Four drafting artisans will share their wisdom on how to write legislation that provides clear guidance and that avoids litigation down the road. Their insights will benefit attorneys who draft or review legislation, regulations, and other guidance, those who litigate tax matters, and all attorneys who read statutes.
Presenters: Pam Stokes (NM Legislative Council Service); Josh Pens (CO); Mark Chaiken (NM); Helen Hecht (MTC)
II. The Unitary Business Principle and Business/Nonbusiness Income Jurisprudence 
State tax attorneys regularly defend assessments issued to taxpayers that argue that the state did not have authority to impose tax because of the unitary business principle or because the income constituted nonbusiness income. This panel, consisting of state litigators and MTC staff, will address these important state tax law principles, discuss relevant caselaw, describe recent arguments raised by taxpayers, and provide helpful practice tips when litigating a business/nonbusiness income case.
Presenters: Michael Hale (KS); Jordan Heller (KS); Bethany Atkins Rice (KY); Bruce Fort (MTC); Jennifer Stosberg (MTC)
III. The Impact of Bankruptcy Law on State Tax Enforcement
This presentation will examine the application of the Bankruptcy Code to the collection and enforcement of state taxes.
Presenters: Elisa Magnuson (ID); John O’Donnell (MA)
IV. The World of Indian Law*
This review will be of value to attorneys in states that must address matters involving Indian law and fascinating to attorneys in states that typically do not (at least not yet). The panel will discuss the development of Indian law and key Supreme Court caselaw, including the Court’s recent decision in McGirt v. Oklahoma and its possible impact on state tax laws.
Presenters: Joe Lennihan, former Chief Legal Counsel of the New Mexico Department of Taxation & Revenue, Elizabeth Field, General Counsel of the Oklahoma DOR, and John Monforte, Tax Policy Counsel of the New Mexico DOR
* “Indian Law” is the term commonly used to refer to the body of law dealing with Native American tribes and their relationship with federal and state governments.
V. Litigating an Effective Case Against a Legal Team Deploying Substantially More Resources
 Aaishah Hashmi, Corporate Tax Counsel at the D.C. Office of Tax & Revenue, has won a series of major tax cases where the taxpayer has been represented by Big Law. She will describe strategies and tools she has used to great success to level the playing field.
VI. An Examination of Precision Castparts Corp. v. Nebraska Department of Revenue
This panel will discuss the Nebraska Supreme Court’s recent decision upholding the state’s taxation of repatriation income under the Tax Cuts & Jobs Act and potential implications of the decision on states’ ability to tax income of multinationals’ foreign affiliates.
Presenters: Amanda Karr (NE); Scott Harrell (NE)
VII.

Litigation Roundtable & Information Sharing Session

MTC roundtable discussions provide a forum for public sector tax attorneys to share ideas and seek guidance from colleagues in other states. For this roundtable, we request attendees to submit by COB Wednesday, November 13, 2024, a brief description of any issues or challenges that may benefit from a group discussion. The objective is to generate a group discussion on the issues or challenges and to discuss possible resolutions or share how those issues or challenges were resolved. We also invite attendees to offer extemporaneous state updates. Please send your discussion ideas to ray.langenberg@cpa.texas.gov or Brian Hamer.

Attendees should avoid disclosing confidential or privileged tax information. The roundtable will be open to both in-person and virtual attendees. The roundtable is not eligible for CLE credit.

 

Networking Wind Down: This informal gathering will be one of many opportunities to build relationships and share ideas with colleagues.

Dinner: We will walk to a nearby restaurant for those who would like to join a group for dinner.

For additional information, contact MTC Counsel, Brian Hamer.

Back to the 2024 Fall Committee Meetings page.