Tax Disputes & Litigation A-Z

Agenda / Content Covered

All times are shown in Eastern time.

1. Practice and Procedure Overview
   10:00 - 10:30, Julian A. Fortuna
   1. IRS Examination and Audit Process
   2. Administrative Appeals Process
   3. Tax Court Procedural Overview
2. Assessing the Controversy
   10:30 - 12:00, Nick Richards
   1. Types of IRS Notices and Claims
   2. Summons, Privileges, and Initial Response
   3. FOIA and Access to IRS Information
   4. Legal Defenses and Bases to Dispute
   5. Tips for Case Selection and Case Strategy
3. Navigating the Administrative and Appeals Process
   12:15 - 12:45, Julian A. Fortuna
4. Tax Litigation
   12:45 - 1:45, Nick Richards
   1. Jurisdiction and Forum
   2. Burden of Proof
   3. Discovery and Evidence
   4. Use of Experts
   5. Fees and Costs
   6. Penalties, Interest, and Awards
5. What to Expect During an IRS Collection (and How to Respond)
   2:15 - 2:45, Nick Richards
6. ADR Options and Resolution Techniques
   3:00 - 4:00, Brian Gardner
   1. Unique Challenges: Negotiating With Tax Authorities
   2. Offers in Compromise and Installment Agreements
   3. Negotiation Style
   4. ADR Options and Techniques
   5. Resolution Tips and Traps Throughout Case Progression
7. Legal Ethics in Tax Practice
   4:00 - 5:00, Brian Gardner
   1. The Attorney's Role
   2. Advising in Gray Areas
   3. Managing Conflicts of Interest
   4. Confidentiality and Privilege Issues

Accreditation Details:

JULIAN A. FORTUNA is an attorney at Greenspoon Marder LLP, in Atlanta, where he focuses his practice on domestic and international tax planning and tax controversy matters. His experience spans the entertainment manufacturing, hospitality, real estate, retail, health care, higher education and clean energy industries. Mr. Fortuna represents business and non-profit entities, executives, and owners regarding all types of federal and state income, estate, and gift taxes. In tax controversies, he represents taxpayers in civil and criminal tax audits, investigations and administrative appeals before the Internal Revenue Service various state, local and foreign taxing authorities and in tax litigation before federal and state courts and tax tribunals. Prior to entering private practice, Mr. Fortuna was vice president and general tax counsel for InterContinental Hotels Group PLC, where he was responsible for structuring the international, federal, state and local tax impacts of mergers, acquisitions, dispositions and other corporate transactions, as well as construction projects, leases, exchanges, and other real and personal property transactions. He is a member of the Atlanta Bar Association (past chair, Tax Law Section) and the State Bar of Georgia (past chair, Taxation Section). Mr. Fortuna received his B.A. degree from the City University of New York, his J.D. degree from Rutgers University School of Law and his LL.M. degree from Emory University School of Law. He is also a Certified Public Accountant.

BRIAN GARDNER is a shareholder at Asbury Law Firm, tax counsel. Mr. Gardner focuses his practice on tax controversy and litigation matters. He represents taxpayers in all phases of civil and criminal tax litigation, including U.S. District courts, U.S. Tax Court, United States Courts of Appeals, and the Georgia Tax Tribunal. He has experience working with the IRS and the Georgia Department of Revenue in matters concerning, among other things, defense of conservation easements, passive activity losses, net operating losses, estate taxes, 831(b) captive insurance, promoter penalties, employment taxes, and international tax issues. Mr. Gardner speaks and writes on tax controversy topics. He has presented at local and national tax conferences, led webinars, and appeared on panels on topics ranging from litigating employment tax controversies to dealing with international tax noncompliance. He earned his B.A. degree from Furman University, his J.D. degree from Villanova University, and his LL.M. degree in taxation from Georgetown University Law Center.

NICK RICHARDS is a partner and chair of the cannabis law practice group at Greenspoon Marder LLP. He represents individuals and businesses in tax audits & trials, M&A, in managing tax debt, and he advises cannabis companies, owners and investors regarding tax and regulatory compliance matters. Mr. Richards has been a tax attorney for more than twenty years, beginning his career with the IRS where he was a leading trial attorney, a chief counsel advisor, and a special assistant United States attorney. He is an adjunct professor with the University of Denver. Mr. Richards is a member of the State Bar of California, and the Colorado and American (Tax Section) bar associations; National Cannabis Industry Association, Future Tax Leaders and AICPA Cannabis Expert Panel. He published, "International and Cross-Border Tax Issues in the Cannabis Industry," Thomson Reuters Journal of International Taxation, June 27, 2021. Mr. Richards earned his B.A. degree from the University of California, Santa Barbara and his J.D. degree from Lewis & Clark College.