Paul Butler Participated in the Panel "Tax Practice Management/ California’s New Rules of Professional Conduct" at the ABA Tax Section Fall 2019 Meeting
In 2018, the California Supreme Court approved a comprehensive re-write of its rules of professional conduct. California has now joined the other 49 states in adopting ethics rules patterned after the ABA Model Rules of Professional Conduct, effective November 1, 2018. The rules are binding on all attorneys licensed by the California State Bar and, importantly, may apply to non-California lawyers who practice in the state. Our panel discussed the new rules, including how they apply to tax practice, including where they may conflict with Circular 230, and where they differ from the ABA rules. The discussion emphasized how the ethical standards that apply to California attorneys have changed.
Paul Butler participated in the panel titled "Statutes of Limitations in Tax Litigation: Friend or Foe?" at the ABA Section of Taxation, May Tax Meeting
Statutes of limitations are an important, but often overlooked, aspect of tax litigation that can work to the advantage or the detriment of a party. Most practitioners are familiar with the general three-year period of limitation on assessment, as well as basic exceptions, including those for a false return, no return, or a substantial omission of gross income. This panel addressed more nuanced rules affecting statutes of limitations in tax, including the interplay of section 6511(a) and (b) in refund suits (and, as appropriate, Tax Court litigation), the failure to notify the IRS of certain foreign transfers, and the failure to disclose listed transactions. The panelists also discussed strategies for navigating statute of limitation issues in litigation, as well as the effect of the government shutdown on both statute of limitations and filing deadlines with courts and the IRS.
Paul Butler participated in a panel titled “Connecting The Dots – Managing Privilege In An Interconnected World” at the Tax Executives Institute
The contours of various privileges (attorney-client, attorney work product, spousal, etc.) vary from one jurisdiction to another domestically from whether each privilege exists to who holds (or “owns”) the privilege to how it is waived or preserved. Putting those issues into cross-border transactions and negotiations conducted through a variety of communication vehicles only increases the complexities, some of which were identified and unraveled in this panel discussion.
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.