Blog

The 1st Annual Uci-a. Lavar Taylor Tax Symposium – Tax Reform: One Year Later

February 11, 2019

IRVINE, Calif. – Feb. 4, 2019 – The University of California, Irvine School of Law is delighted to announce the Law Offices of A. Lavar Taylor will be the title supporter for the annual tax symposium presented by the UCI Law Graduate Tax Program. The newly named UCI-A Lavar Taylor Tax Symposium will be the premier tax law professional development and networking event for tax professionals, tax attorneys, students, journalists and academics in Southern California.

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UCI Law Announces A. Lavar Taylor Title Sponsorship for Annual Tax Symposium

February 5, 2019

The University of California, Irvine School of Law is delighted to announce the Law Offices of A. Lavar Taylor will be the title supporter for the annual tax symposium presented by the UCI Law Graduate Tax Program. The newly named UCI-A. Lavar Taylor Tax Symposium will be the premier tax law professional development and networking event for tax professionals, tax attorneys, students, journalists and academics in Southern California. The first annual one-day symposium on "Tax Reform: One Year Later" will take place on Monday, February 11, 2019 from 8:00 a.m. to 5:00 p.m. at UCI, and will showcase informative discussions addressing tax professionals' most pressing needs and challenges under the Tax Cuts and Jobs Act (TCJA).

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A. Lavar Taylor Will Be Speaking At The Bridging The Gap Program On Federal Practice

February 2, 2019

Mr. A. Lavar Taylor will be speaking at the Bridging The Gap Program sponsored by the Orange County Bar Association on Saturday, February 2, 2019, at Chapman University Fowler School of Law, 370 N. Glassell, Orange, CA 92866.

Mr. Taylor will be speaking on the program of Federal Practice advising recently admitted attorneys and law school graduates on practicing Tax Law.

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Jonathan Amitrano will be a panel speaker at the ABA discussing Court Procedure and Practice

January 17, 2019

Mr. Jonathan Amitrano will be a panel speaker at the 2019 ABA Midyear Tax Meeting, at the program of Court Procedure and Practice Roundtable Discussion. The panel will discuss the role of Form 4340 in Tax Collection Litigation. This discussion will focus on the role of Form 4340 in tax controversies and litigation. The panel will explore the basis of Form 4340, deference to be given to the form by Settlement Officers, Tax Court, and District Court, what items on the form are entitled to a presumption of correctness, admissibility and challenges to the form under the Federal Rules of Evidence, and the impact of lost administrative files.

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Are Alleged Alter Egos, Successors in Interest and/or Transferees Entitled to Their Own Collection Due Process Rights Under Sections 6320 And 6330? Part 5

December 10, 2018

Original appeared in Procedurally Taxing

In Part 4 of this series, I discussed the questions of 1) how a putative alter ego/successor in interest/transferee of a taxpayer might pursue litigation in the Tax Court to raise the questions of whether they are entitled to Collection Due Process (“CDP”) rights under sections 6330 and 6320 of the Code, independent of the rights of the original taxpayer who incurred the liability, 2) whether the government can take administrative collection action against a putative alter ego/successor in interest/transferee without first obtaining a District Court judgment or making a separate assessment, and 3) whether the Tax Court has the ability to address issues 1 and 2 above, given that no notice of determination is ever issued by the IRS in these situations.

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