26th Annual Tuesday & Wednesday, January 24‐25, 2017 Hya� Regency Columbus, Columbus, Ohio Workshop GG Ohio Tax Basic: You Talkin’ to Me? Useful Guidance to Help Tax Authorities & Taxpayers Speak the ‘Same Language’ Wednesday, January 25, 2017 11:00 a.m. to 12:30 p.m.
Biographical Information Fredrick J. Nicely, Senior Tax Counsel, Council On State Taxation (COST) 122 C Street, NW, Suite 330, Washington, DC 20001-2109 202.484.5213 fnicely@statetax.org Fred Nicely is Senior Tax Counsel for the Council On State Taxation. Fred’s role as Senior Tax Counsel at COST extends to all aspects of the COST mission statement: “to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities.” Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department’s Chief Counsel. Fred’s responsibilities at the Department included testifying before legislative committees, participating as an alternative delegate for Ohio at Streamlined Sales Tax Project meetings, and reviewing legal documents issued by the Department, including deciding the merits of filing an appeal. He is a frequent speaker and author on Ohio’s tax system and on multistate tax issues generally. Fred also has extensive experience in public utility tax law, having served as an administrator of the Department’s public utility tax division. Fred’s undergraduate degree in psychology (with a concentration in accounting) is from the Ohio State University. He obtained his MBA and JD from Capital University in Columbus, Ohio. Shirley K. Sicilian, Managing Director of State and Local Tax Controversy, KPMG LLP 1801 K Street, NW, Ste. 12000, Washington, DC 20006 ssicilian@kpmg.com 202-533-3466 Fax: 202-379-7731 Shirley is National Director of State and Local Tax Controversy in KPMG LLP's Washington National Tax office. In this role, Ms. Sicilian is responsible for coordinating KPMG’s network of controversy specialists in every state and supporting delivery of KPMG controversy services nationwide. Prior to joining KPMG, Shirley was General Counsel for the Multistate Tax Commission, an intergovernmental agency whose membership includes forty-seven states and the District of Columbia. She previously served as Director of Policy and Research, and then General Counsel for the Kansas Department of Revenue. Before working in the area of taxation, Ms. Sicilian worked in public utility regulation, serving as Chief of Economic Policy and as Assistant General Counsel for the Kansas Corporation Commission. Ms. Sicilian received the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence in July of 2013. And State Tax Notes named Ms. Sicilian as a finalist for its 2013 Person of the Year, citing her as “one of the most influential legal thinkers in the field.” Shirley is a graduate of the University of Kansas with a Masters of Economics and Juris Doctorate.
Biographical Information Christine T. Mesirow, Section Chief, Taxation, Ohio Attorney General Mike DeWine 30 E. Broad St.; 25 th Floor, Columbus, OH 43215 614-995-3753 Fax: 866-459-6679 Christine.mesirow@ohioattorneygeneral.gov Christine has practiced in the area of state and local taxation for more than 25 years, in both the private and public sectors. She began her career in state & local tax as an assistant attorney general in the Taxation Section. Christine then moved to Dallas, where she gained experience in multistate tax issues affecting technology service providers as the state tax counsel for Electronic Data Systems Corp., representing the company in state tax controversies throughout the country. She later was a state & local tax consultant with PricewaterhouseCoopers and was of counsel with Bricker & Eckler LLP. Prior to her current appointment as chief of the tax section, she served as the Chief Legal Counsel for the Ohio Department of Taxation. Christine’s broad range of experience in both tax controversy and tax administration issues provides her with an understanding of many issues confronted by those who must navigate the sometimes complex legal, policy and business issues challenging government and industry in the administration of and compliance with state tax law. Christine is a graduate of the Ohio State University Moritz College of Law. Eric S. Tresh, Partner, Sutherland Asbill & Brennan LLP 999 Peachtree St NE #2300, Atlanta, GA 30309 Eric.Tresh@sutherland.com 404-853-8579 Fax: 404-853-8806 Eric Tresh represents national and international companies in their state and local tax matters, including planning and policy, controversies and litigation, and mergers and acquisitions. He has represented many of the country’s largest companies in state and local tax controversies in administrative and judicial forums throughout the United States and resolved hundreds of non- public record cases. Eric has been recommended as a leading lawyer by Chambers USA, the Legal 500 US and has written extensively in the area of state and local taxation. His articles have appeared in several publications, including State Tax Notes, the Journal of State Taxation Practical U.S./Domestic Tax Strategies, and the Interstate Tax Report. A frequent lecturer on state and local taxes, Eric speaks before such organizations as the Council on State Taxation, the Tax Executives Institute, the Broadband Tax Institute, the State Tax Roundtable for Utilities and Power (STARTUP), the Wireless Tax Group, TeleStrategies, New York University's Institute on State and Local Taxation, Georgetown University Law Center's Advanced State and Local Tax Institute. He has also taught several classes on state and local taxation serving as an adjunct professor of law at Georgia State University and lecturing at the Tax Executive Institute and Counsel on State Taxation’s annual schools on state taxation. Eric is a graduate of State University of New York at Stony Brook where he received his B.A. He also attended the University of South Carolina School of Law where he received his J.D.
Biographical Information Barb Barton Weiszhaar, Head of Global Tax HP Inc. 5400 Legacy Drive, Plano, TX 75024 barb-tax.barton@hp.com Ms. Weiszhaar is the SVP Global Tax, HP. The tax team has 120 team members in 28 countries. Prior to becoming the Head of Global Tax, Ms. Weiszhaar was a VP in HP’s global tax team leading provision, operations, global transaction taxes, systems and processes, and global client/vendor deals. Prior to HP, Ms. Weiszhaar was tax director of EDS and has over 28 years of tax experience. She is an active member in several finance working groups, HP’s North Texas LGBT Exec Sponsor, and Exec Sponsor of the Global High Potential Mentoring Program. She has a strong passion for excellence in tax reporting, client negotiations and strategies, and has previously received a client service award for tax support and awarded sales inner circle. Ms. Weiszhaar has an MBA from UNT and a B.B.A. in Accounting from Texas State. She was on the Dallas Chapter Board of Directors for Tax Executives Institute (TEI); previous chapter president; and is currently an officer and Board Member for the Council on State Taxation and the Komen North Texas Board. Outside of work, Ms. Weiszhaar likes to spend time with family, friends, and her charities of child advocacy and animal rescue. Ms. Weiszhaar’s current office location is Plano, Texas.
You Talkin’ to Me? UNDERSTANDING THE DRIVERS AND OBSTACLES THAT CAN TANK EFFORTS TO RESOLVE TAX DISPUTES, AND STRATEGIES FOR FINDING COMMON GROUND
UNDERSTAND THE PROCESS • HOW FORMAL IS THE FIRST LEVEL OF REVIEW? • AT WHAT LEVEL WITHIN THE DEPARTMENT ARE THE PERSONNEL INVOLVED IN THAT REVIEW? • IS ISSUE PRIMARILY LEGAL INTERPRETATION OR UNDERSTANDING OF DOCUMENTATION AND BUSINESS? • WHAT IS THE NEXT LEVEL, IF UNSUCCESSFUL AT FIRST LEVEL, AND HOW DOES IT DIFFER?
Where should the first level of review occur? A. It should be with 25% 25% 25% 25% the auditor B. It should be with the auditor and supervisor C. The audit division D. Department’s appeal division
Should the first level of review establish any kind of record? A. Yes, but not for the 25% 25% 25% 25% taxpayer B. Yes, but not for the tax agency C. No for both parties D. Yes, only if both parties agree Yes, but Yes, but No for Yes, only if not for the not for the both both taxpayer tax agency parties parties agree
What are your thoughts on tape recording the initial review? A. Yes, if both parties 25% 25% 25% 25% agree B. Heck no C. Yes, only if the taxpayer agrees D. Yes, only if the department agrees
A tax matter is over $1 million – when should a tax agency’s upper management get involved? 25% 25% 25% 25% A. Not until the refund is denied or assessment issued B. At any time C. Not until the formal hearing is held D. Not until the issue is appealed outside the department A. B. C. D.
If going around the audit division, what contact should a business make to that division? 25% 25% 25% 25% A. None B. Should be made aware before making other contact C. Should be made None Should be Should be Always made made before aware after making aware aware making other contact before after other making making contact D. Always before making other other contact contact other contact
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