28th Annual Tuesday & Wednesday, January 29‐30, 2019 Hya� Regency Columbus, Columbus, Ohio Workshop BB Ethics & Professionalism for State Tax Professionals – Top Ten Ethical Dilemmas Wednesday, January 30, 2019 7 a.m. to 8 a.m.
Biographical Information Lynn A. Gandhi, Partner, Honigman, Miller, Schwartz & Cohn LLP 660 Woodward Ave. Detroit, MI 48226 LGandhi@honigman.com 313.465.7646 Fax 313.465.7647 Ms. Gandhi is a partner at Honigman Miller Schwartz and Cohn LLP, where she advises clients nationwide on multistate tax strategies, litigating state tax cases, and assisting with audits from commencement to resolution. Her practice also includes unclaimed property and incentive assistance, due diligence support and risk review. Her areas of concentration include the Michigan Corporate Income Tax (CIT), Michigan Business Tax (MBT), Single Business Tax (SBT), sales and use taxes, motor fuel and highway trust fund taxes (federal and state), unemployment taxes, captive insurance company taxes, officer liability matters, voluntary disclosure agreements (VDA) for state taxes and legislative initiatives. She is a Certified Public Accountant and a registered lobbyist in the State of Michigan. Ms. Gandhi was named in the December 2014 State Tax Notes (a Tax Analysts publication) as one of the "best in the profession." She also authors a State Tax Notes' monthly column, "Smitten with the Mitten," which discusses Michigan tax issues. She has been named in Best Lawyers in America, Michigan Super Lawyers and has had broad experience practicing law. She is the Chair of the Taxation Section of the State Bar of Michigan and the Chair of the Michigan Chamber Tax Policy Committee. She is also an Adjunct Professor of Law at Wayne State University Law School. She co-authored the Michigan Business Tax BNA Portfolio and regularly contributes to various tax publications. She is a frequent speaker on state and local tax issues, and has spoken before the Tax Executives Institute, Council On State Taxation (where she previously served as a board member), the Institute for Professionals in Taxation, the Hartman State and Local Tax Forum at Vanderbilt University Law School and the Michigan Association of Certified Public Accountants. Ms. Gandhi received her B.A. from Kalamazoo College, her J.D. from Wayne State University Law School and her LL.M in Taxation from New York University School of Law.
Biographical Information Breen M. Schiller, Partner, Horwood Marcus & Berk Chartered 500 West Madison Suite 3700, Chicago IL 60661 312.606.3220 FAX: 312.267.2190 BSchiller@hmblaw.com Breen M. Schiller is a partner with Horwood Marcus and Berk Chartered where she concentrates her practice in state and local tax planning and the resolution of state and local tax controversies for multi-state and multi-national corporations. She advises Fortune 500 companies as well as mid-size and closely-held businesses and start-up companies on issues related to all types of state and local tax, including income tax, sales/use tax, transaction taxes, as well as hospitality and occupancy taxes and gross receipts-based taxes. Breen has represented clients across the country on diverse income tax engagements such as nexus, business/nonbusiness income, apportionment, unitary business principle, combined reporting, federal change reporting and various sales and use tax engagements such as nexus, exemptions, and inclusions and exclusions from the tax base, in addition to e-commerce, sharing economy and cloud- computing issues and hotel occupancy tax related issues. This experience helps Breen assist her clients in developing innovative solutions for multistate tax issues as well as the practical resolution of disputes. Breen is a frequent speaker on state and local tax matters for the Council on State Taxation (COST), the Institute for Professionals in Taxation (IPT), the Paul J. Hartman State Tax Forum, Tax Executives Institute (TEI), Taxpayers' Federation of Illinois (TFI), American Bar Association (ABA), and the Chicago Tax Club. Breen is a co-author of CCH's Annual Guidebook to Illinois Taxes, and she has published articles in The Journal of State Taxation, the IPT Insider, State Tax Notes, The Journal of Multistate Taxation and has contributed to Checkpoint’s Catalyst on the sales taxation of Food & Beverages. Breen currently serves as on the advisory board for the Journal of State Taxation, as well as the chair of the Tax Administration Committee for the Chicago Tax Club.
28 th Annua l Ohio T a x Co nfe re nc e , January 30, 2019 E thic s & Pro fe ssio na lism fo r Sta te T a x Pro fe ssio na ls – T o p T e n E thic a l Dile mma s L YNN A. GANDHI , PART NE R, HONI GMAN, L L P, L GANDHI @ HONI GMAN.COM BRE E N M. SCHI L L E R, PART NE R, HORWOOD MARCUS & BE RKCHART E RE D, BSCHI L L E R@ MHBL AW.COM
Disc la ime r T his pre se nta tio n c o nta ins g e ne ra l info rma tio n o nly a nd the re spe c tive spe a ke rs a nd the ir firms a re no t, b y me a ns o f this pre se nta tio n, re nde ring a c c o unting , b usine ss, fina nc ia l, inve stme nt, le g a l, ta x, o r o the r pro fe ssio na l a dvic e o r se rvic e s. T his pre se nta tio n is no t a sub stitute fo r suc h pro fe ssio na l a dvic e o r se rvic e s, no r sho uld it b e use d a s a b a sis fo r a ny de c isio n o r a c tio n tha t ma y a ffe c t yo ur b usine ss. Be fo re ma king a ny de c isio n o r ta king a ny a c tio n tha t ma y a ffe c t yo ur b usine ss, yo u sho uld c o nsult a q ua lifie d pro fe ssio na l a dviso r. T he re spe c tive spe a ke rs a nd the ir firms sha ll no t b e re spo nsib le fo r a ny lo ss susta ine d b y a ny pe rso n who re lie s o n this pre se nta tio n.
E thic a l F ra me wo rk Pro fe ssio na l Re q uire me nts • Sta te Ba r Asso c ia tio ns (Ma nda to ry a nd E le c tive ) • Sta te Bo a rds o f Ac c o unta nc y Pro fe ssio na l Sta nda rds • ABA Mo de l Rule s • AI CPA • Sta te Sta nda rds o f Co nduc t Co mpa ny Po lic ie s a nd Sta nda rds
L e g a l Sta nda rds T re a sury Circ ula r 230 F o re ig n Co rrupt Pra c tic e s Ac t (F CPA) Sta te Sta tute s, Re g ula tio ns a nd Rule s Civil Pe na ltie s Crimina l Sa nc tio ns
Pe rso na l Co nside ra tio ns Va ry a c ro ss: Cultura l e nviro nme nt E c o no mic stra ta Re lig io us a ffilia tio ns F a mily struc ture Co mmunity g ro ups, a nd, So c ie ta l a c c e pte d no rms
Wha t Are the T o p T e n E thic a l Dile mma s? (i.e ., wha t ke e ps yo u up a t nig ht? )
No . 10 – Co nflic ts o f I nte re st - T ruthfulne ss Co nflic ts o f inte re st a rise whe n the re is a re a l o r pe rc e ive d inc o mpa tib ility b e twe e n priva te inte re sts a nd pub lic dutie s. Yo u wo rk fo r XYZ Co mpa ny a nd a re in the middle o f a multiple c yc le inc o me ta x a udit. Ca n yo u use b a rg a ining te c hniq ue s to he lp yo u po sitio n the c o mpa ny in yo ur a udit ne g o tia tio ns, a s lo ng a s yo u do no t misre pre se nt a ny ma te ria l fa c ts o r la w?
ABA Mo de l Rule 4.1 – T ruthfulne ss in Sta te me nts I n the c o urse o f re pre se nting a c lie nt a la wye r sha ll no t kno wing ly: (a ) ma ke a fa lse sta te me nt o f ma te ria l fa c t o r la w to a third pe rso n; o r (b ) fa il to disc lo se a ma te ria l fa c t to a third pe rso n whe n disc lo sure is ne c e ssa ry to a vo id a ssisting a c rimina l o r fra udule nt a c t b y a c lie nt, unle ss disc lo sure is pro hib ite d b y Rule 1.6.
No . 9 – Ma nda te d Disc lo sure s Yo u a re pre pa ring sta te inc o me ta x re turns fo r yo ur c lie nt/ c o mpa ny. T he Co mpa ny is b e ing a udite d b y the De pa rtme nt. During the a udit, yo u le a rn the re wa s a n e rro r in the re turns during the first ye a r o f the a udit c yc le tha t re sulte d in a lo we r ta x lia b ility. T he De pa rtme nt ha s no t ye t disc o ve re d the e rro r. Must yo u info rm the a udito r?
AI CPA SST S No . 6 – K no wle dg e o f E rro r – Re turn Pre pa ra tio n Yo u sho uld no t info rm the a udito r a b o ut the e rro rs yo u disc o ve re d until re c e iving pe rmissio n fro m yo ur c lie nt. Yo u ha ve a n o b lig a tio n to info rm yo ur c lie nt o f the e rro r a nd o f the po te ntia l c o nse q ue nc e s, a nd re c o mme nd c o rre c tive me a sure s to b e ta ke n.
No . 8 – Ma nda te d Disc lo sure s (to g o ve rnme nt a g e nc y) Yo ur c lie nt file d a pro te st with the T a x T rib una l o n its o wn b e fo re re ta ining yo u a s c o unse l. During yo ur pre pa ra tio n fo r a sta tus he a ring , yo u disc o ve r tha t the c lie nt ma de a ma te ria l misre pre se nta tio n o f fa c t in its pro te st, whic h will like ly ha ve a n e ffe c t o n the de c isio n. Must yo u disc lo sure the misre pre se nta tio n to the T rib una l?
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