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OMG, I Have a Case in U.S. Tax Court! A Tax Court Basics Program


Level: Intermediate
Runtime: 91 minutes
Recorded Date: April 20, 2017
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Agenda

  • Pre-Examination
  • After the Examination
  • Settlement Authority & Mediation
  • Assessment & Collection
  • CDP (Collection-Due-Process) Hearings
  • Tax Litigation (Choice of Fora)
  • Tax Court (Jurisdictions, Petitions, Basics, Discovery & Pre-Trial)
  • Post-Trial Briefs
  • Appealing a Tax Court Decision
Runtime: 1 hour and 31 minutes
Recorded: April 20, 2017
For NY - Difficulty Level: Both newly admitted and experienced attorneys

Description

Learn unique U.S. Tax Court practices and procedures from an experienced group of judges and lawyers as they present a practical tutorial on the basics of handling a tax case. You will learn what works and what does not.

The program will follow a case from its initiation to its disposition, including post-trial motions and approaches to the appeal. An experienced federal trial judge, who has served on the state court bench, will serve as moderator and will pose questions to: a U.S. Tax Court Judge, a trial lawyer with the IRS, and an experienced tax court litigator.

The moderator will draw comparisons to practice in U.S. District Court and state court. The tax judge and lawyers will describe the basic process and procedures of the Tax Court. They will offer thoughts on best practices and provide tips on effective representation of clients with tax issues.

This program was recorded on April 20th, 2017.

Provided By

American Bar Association
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Panelists

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Jaime Vasquez

Shareholder
Chamberlain, Hrdlicka, White, Williams & Aughtry

Mr. Vasquez concentrates his practice on federal, state, and international transactional and tax controversy matters, including income, employment, sales, franchise, motor fuels, tobacco, and other excise matters before the IRS and state taxing authorities. Mr. Vasquez has experience resolving IRS examinations, collection cases, installment agreements, offers in compromise, requests for collection due process hearings, private letter rulings and requests for innocent spouse relief. Mr. Vasquez has also resolved numerous administrative appeals before the IRS Office of Appeals. Mr. Vasquez has also handled civil tax litigation matters, including serving as first and second chair in proceedings before the United States Tax Court, United States District Court, and the United States Court of Appeals for the Fifth Circuit. Mr. Vasquez has settled a number of cases before the IRS Office of Chief Counsel short of or during trial. Mr. Vasquez has also provided defense in criminal tax matters and has successfully resolved cases before the IRS Criminal Investigation Division. Mr. Vasquez has also organized and provided business and tax planning advice to corporations, partnerships and limited liability companies. Mr. Vasquez represents a broad range of clients including individuals, privately held businesses, and large Fortune 500 companies.

Mr. Vasquez is also a Certified Public Accountant (CPA). Prior to entering the practice of law, Mr. Vasquez worked with a Big Four public accounting firm where he advised mid-size to large multi-national corporations on federal, state, local and international tax issues, reviewed income tax provisions for financial statement disclosures, and prepared and reviewed U.S. federal and state income tax returns.

Mr. Vasquez strongly believes in giving back to the community. Mr. Vasquez has provided representation in, and successfully resolved, pro bono cases through the Tax Court Pro Bono Program of the State Bar of Texas (SBOT), Section of Taxation. He also serves as the San Antonio Co-Coordinator for the SBOT Tax Court Calendar Call Pro Bono Program. Mr. Vasquez is also the President of the Mexican American Bar Association of San Antonio, the Treasurer of the Hispanic National Bar Association Legal Education Fund, the Deputy Regional President for Region XII (AR, LA, OK, TX) of the Hispanic National Bar Association (HNBA), and the Vice Chair of the HNBA Tax Section. Mr. Vasquez has also volunteered with several other community non-profit organizations and local and national bar associations.

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Drita Tonuzi

Deputy Chief Counsel
IRS

Drita Tonuzi is the Deputy Chief Counsel at the IRS, Office of Chief Counsel inWashington, D.C.

She began her career with the OCC in 1987 in the Manhattan Office. She served as theSecurities & Financial Services Firms Industry Counsel. In 2005, she was selected as the Deputy DivisionCounsel for the Large Business & International Division (formerly LMSB), where she was responsible for theoperation and litigation of the organization.

Ms. Tonuzi received her B.A. from Brooklyn College and her J.D.from Brooklyn Law School. She has an LL.M. in taxation from New York University. 

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Hon. Juan F. Vasquez

Federal Judge
United States Tax Court

Juan F. Vasquez is an Article I federal judge for the United States Tax Court. He joined the court in 1995 after a nomination from President Bill Clinton. His original term ended in 2010, and he was nominated by President Barack Obama to a term that expires in 2026.

Juan F. Vasquez received an associate degree from San Antonio Junior College, specializing in data processing. He earned a B.B.A. from the University of Texas in 1972 in accounting. He earned his J.D. from the University of Houston Law Center in 1977 and an LL.M. in Taxation from the New York University Law School in 1978.


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