Paul Butler participated in the panel titled "IDRs vs. FDRs – IRS Tools To Discover Taxpayer Documents At Home And Abroad" at the 2019 ABA Taxation Section Midyear Meeting

This panel explored the rules and procedures the IRS uses to collect relevant taxpayer materials, as well as potential strategies for taxpayers in exam and future litigation to respond to such efforts by the IRS. This panel specifically addressed the use of Information Document Requests and Formal Document Requests and their respective implications in civil proceedings.

Moderator: Annie M. Wurtzebach, DLA Piper LLP, New York, NY

Panelists: Sabrina Strand, Law Office of Joseph H. Thibodeau PC, Denver, CO; Jeffrey Dirmann, Agostino & Associates PC, Hackensack, NJ; Scott E. Fink, Greenberg Traurig LLP, New York, NY; Mark Eblen, Senior Counsel, Office of Chief Counsel (SB/SE), Louisville, KY (Invited)