November 1, 2018 – November 2, 2018 8:00am – 4:30pm Map & Directions 602-944-0569

Arizona Federal Tax Institute Conference

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

Description

This two-day conference provides a detailed analysis of the current and recurring issues affecting the practitioner who provides tax and estate planning services to the family unit and the closely held corporation. It's a two-day conference with one-stop shopping for all the latest updates you'll need to ensure continued success.

Register for 1 day only for $299. For one day registration, please call (602) 252 - 4144 ext. 215.

Location

Black Canyon Conference Center
9440 N 25th Ave
Phoenix, AZ 85021-2714

Registration Time

7:30am

Fees

Member

$550

Non-Member

$550

Phoenix
Taxation
16

Agenda

CONFERENCE AGENDA: Day 1

7:30 – 8:00 On-Site Registration & Continental Breakfast

8:00 – 8:10 Opening Remarks – Welcome from the Conference Chair — Peggy Ullmann

8:10 – 9:40 10 Things You Need to Know About International Tax Now
Burgess Raby, Raby Law Office
Debra Callicutt, Henry+Horne
This engaging presentation by two experienced international tax practitioners will address the most important international tax matters in the post-Tax Cuts and Jobs Act environment, including issues of tax planning and compliance.


9:40 – 10:40 Recent Developments in IRS Collection Practices 
Kirk McCarville, McCarville Law
McCarville has represented taxpayers in all aspects of tax collection matters and on domestic and offshore voluntary disclosure issues. He has led the defense of federal and state criminal tax offenses at the investigatory, grand jury and trial levels in cases involving tax evasion and has extensive experience in all aspects of civil tax litigation. He will share his vast knowledge and experience in his update on IRS collection practices.

10:40 – 11:00 Networking Break 

11:00 – 12:00 Choice of Entity After Tax Reform
Dick Onsager, Onsager Werner & Oberg PLC
Jeff Fugal, Quarles & Brady LLC
The presenters will discuss how the 2017 Tax Act impacts the choice of entity for business clients. The presentation will address how the new Section 199A deduction, the inversion of corporate and individual tax rates, the new interest limitations, changes to the loss carryback rules, and Section 1202 affects the choice of entity.

12:00 – 1:00 Lunch

1:00 – 2:10 Another Year: More Ethics Lessons Learned

Marianne Jennings, Arizona State University
A pharmaceutical firm and its auditor are sanctioned for changing accounting methods without disclosing the change. An international furniture company used off-the-book entities to hide its debt, and regulators found the debt and the entities. Bank Frey in Switzerland was used as a place for U.S. taxpayers to hide millions from U.S. tax collectors. The Bank says it is not its responsibility to make sure its customers pay taxes. They just call them on Walgreen's prepaid cell phones and leave, carting the cash in $10,000 increments back to the U.S. to their customers. And Caterpillar is still battling the IRS over sales of its parts from locations around the world. The estate of the former owner of the Detroit Pistons is after Deloitte for the risk in the decedent's estate plan. The estate was miffed when it got a $2.7 billion tax bill from the IRS. These are just a few of the big ethical issues in accounting and tax, and all have some simple but powerful lessons on the role of ethics in tax practice.

2:10 – 3:10 Estate Planning After the Tax Cuts and Jobs Act
Tom Murphy, Murphy Law Firm
The last year has brought big changes in tax law. How do those changes affect estate planning, probate and elder law developments? How will you identify opportunities to assist your clients in the future? Murphy will present an overview aimed to assist you in strategizing with your clients to meet their needs moving forward.

3:10 – 3:30 Networking Break 

3:30 – 4:30 Partnership Audit Rules: What You Need to Know Now

Dick Onsager, Onsager Werner & Oberg PLC
Jeff Fugal, Quarles & Brady LLC
For many of your clients, their first introduction to the partnership audit rules will come when you prepare their 2018 tax return and ask them to select a partnership representative for their LLC. The presentation will provide an overview of the rules, with an emphasis on planning issues and guidance your clients will need when selecting the partnership representative.

CONFERENCE AGENDA: Day 2

7:30 – 8:00 On-Site Registration & Continental Breakfast

8:00 – 8:10 Opening Remarks 

8:10 – 9:10 Sales Tax Reform – Nexus is Everywhere

Laura Robichaud, Eide Bailly LLP 
What you think you know about sales tax may have changed with the recent Supreme Court decision in Wayfair. States are now permitted to collect sales tax from out-of-state sellers with no physical presence in their state, including remote sellers, online retailers, phone order retailers and inbound (foreign) companies. Many states are announcing new economic nexus standards which expand their reach to taxing out of state sellers. Staying informed as we navigate state sales tax reform is more important than ever. State and local tax rules are continuously changing – making it difficult for businesses to stay in compliance and up-to-date on changes affecting their tax liabilities and responsibilities. Additionally, the recent Wayfair ruling from the Supreme Court will impact many out-of-state sellers including internet retailers. This session will cover what you need to know regarding various state and local tax rules and discuss how the new SCOTUS ruling will require businesses with customers outside their home states to immediately review their sales tax collection practices.

9:10 – 10:25 The CPA's Role in a Client’s Bankruptcy
Bob McKenzie, Saul Ewing Arnstein & Lehr LLP
Get your bankruptcy questions answered, from understanding why a person enters bankruptcy to how it affects the tax returns you prepare for them and the money they owe the IRS. The presentation will cover a variety of topics, including taxation issues raised by bankruptcy, special rules for taxation of individuals in Chapter 7, 13 & 11, discharge of indebtedness and taxes discharged by bankruptcy.

10:25 – 10:45 Networking Break

10:45 – 12:00 Politics, Policy & Practicality
 
Jessica Pacheco, APS
Discover how the work of the Arizona Mexico Commission benefits trade and the Arizona economy. You will also learn more about how Arizona’s current economy stacks up to the rest of the country. A brief commentary on the upcoming mid-term elections will be shared, including how this political cycle will be impacting policies that affect economic prosperity.

12:00 – 1:00 Lunch

1:00 – 2:15 The State of Our Tax Law and Relevance to Practice

Annette Nellen, San Jose State University
Nellen will discuss the state of federal and state tax policies after the Tax Cuts and Jobs Act. Is reform complete? What’s still needed and why? What is the relevance to tax systems and tax practice of missing guidance, temporary provisions, due diligence changes, and dealing with new and complex transactions? Tips will be offered to help clients understand what’s going on with the tax system and to help you keep up with tax, tech and transactional changes of reform and beyond. 

2:15 – 3:00 

3:00 – 3:15 Networking Break 

3:15 – 4:30 2018 Tax Update: The First Year of TCJA

Edward K. Zollars, Thomas, Zollars & Lynch, Ltd.
The passage of the Tax Cuts and Jobs Act at the end of 2017 ushered in a need for significant additional guidance from the IRS on its various provisions. This session will look at the guidance we have to date from the IRS on the new law, as well as those areas where we are still awaiting guidance. We will also look at other significant cases and rulings that were released in the past year, including the status of the revised centralized partnership audit regime that will first apply to 2018 income tax returns.

Sponsors

Thank You to Our Gold Sponsors:
Catholic Charities Community Services
Institute for Better Education
Mutual of Omaha Bank

Event Leaders

Robichaud, Laura

Rating: 4.76


Dr. Laura Robichaud, State and Local Tax Senior Manager

Laura has more than 8 years of financial and tax experience with extensive knowledge of Arizona Transaction Privilege Tax (TPT) and Use tax, as well as a variety of other state and local tax issues. Laura has previously worked for the Arizona Department of Revenue and the Idaho State Tax Commission. She is proficient in Voluntary Disclosure Agreement (VDAs) programs, Nexus determinations, and amnesty issues. Laura also has experience in audit support services, state and local litigation issues, appeals, informal petitions, and penalty abatements.


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McCarville, Kirk

Rating: 4.89


Kirk A. McCarville, Esq.
2525 E. Arizona Biltmore Circle, Suite B-218
Phoenix, Arizona 85016
(602) 469-1714 (telephone)
(602) 468-2404 (fax)
kirk@mccarvillelaw.com

AREAS OF PRACTICE
Tax Litigation; Criminal Taxation; Tax Controversies; Tax Audits; Tax Appeals; Bankruptcy Taxation;
Business Planning

BIOGRAPHY
Kirk A. McCarville is a tax attorney specializing in Civil and Criminal Tax Litigation. He is “AV” rated as a lawyer by Martindale Hubbell. He has lead the defense of Federal and State criminal tax offenses at
the investigatory, Grand Jury and trial levels in cases involving tax evasion, willful failure to file, conspiracy to commit tax evasion, bribery of a Federal Agent, evasion of state sales tax and bankruptcy
fraud. He has extensive experience in all aspects of Civil Tax Litigation including that conducted in the United States Tax Court, United States District Court and the United States Court of Federal Claims. He
has represented taxpayers in all aspects of tax collection matters and on domestic and offshore voluntary disclosure issues. Kirk is designated as a Certified Specialist in Tax Law by the Arizona Board of Legal Specialization and has been named a Southwest Super Lawyer

EDUCATION
Law School: Creighton University Juris Doctor Degree, 1979
College: Creighton University B.A., 1976

PROFESSIONAL ORGANIZATIONS
State Bar of Arizona
Maricopa County Bar Association
American Bar Association

COURTS ADMITTED TO PRACTICE
Arizona, 1980
U.S. Tax Court, 1980
U.S. Court of Appeals, Tenth Circuit, 1982
U.S. Court of Appeals, Ninth Circuit, 1983
U.S. Court of Appeals, Fourth Circuit, 1987
U.S. Court of Appeals, Fifth Circuit, 1990
U.S. Claims Court, 1990
U.S. Court of Appeals, Eighth and Eleventh Circuits, 1992
U.S. Court of Appeals for the Federal Circuit, 1997


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Murphy, Thomas J.

Rating: 4.72


Thomas J. Murphy is an attorney located in the Ahwatukee area of Phoenix. His practice emphasizes estate planning, elder law (to include nursing home issues), all probate matters (to include contested matters and guardianships) and tax controversies.

He was the 1999-2000 President of the Estate Planning, Probate and Trust Section of the Maricopa County Bar Association. Murphy was selected by the National Academy of Elder Law Attorneys to serve on its prestigious Steering Committee to plan NAELA’s 2002 Advanced Elder Law Institute and the 2009 Special Needs Program. He serves on the Advisory Board of the Phoenix Tax Workshop and the Editorial Board of NAELA News.

Murphy has been published in many national, state and local professional journals writing on a wide variety of legal and tax matters. His articles on the impact of the new HIPAA regulations on health care powers of attorney and related documents have garnered him wide recognition as one of the nation’s foremost authorities in this field. Likewise, This his writings on the 2005 bankruptcy bill, on the effect of the Terri Schiavo case on the drafting of living wills and on the proper designation of beneficiaries for retirement plans have been published in the nation’s most prestigious journals for estate planning and elder law. His articles explaining new IRS regulations for required minimum distributions from retirement plans have been widely published and were the featured articles in the August 2, 2002 and April 6, 2001 editions of Tax Practice, the nation’s leading weekly tax journal. His articles on beneficiary deeds and financial powers of attorney were prominently featured in the June 2002 and December 1998 issues of Arizona Attorney. Both articles have been widely praised and are considered to be the definitive source of authority in Arizona on the topics.

Murphy has been cited as a leading authority on estate planning law in the March 2002 edition of SmartMoney magazine, published by the Wall Street Journal, the December 2004 edition of Kiplinger’s Retirement Report and the April 2004 edition of Bloomberg’s Wealth Advisor. He is the author of the acclaimed booklet Legal Issues Facing the Terminally Ill and Their Families in Arizona, that has been widely distributed by the local hospice agencies. The American Bar Association adopted and expanded his booklet that served as the basis for its new book, Legal Guide for the Seriously Ill – Seven Key Steps To Get Your Affairs In Order, that will be published later this year by the ABA in conjunction with the National Hospice and Palliative Care Organization. Murphy is a contributor to many leading treatises: Elder Law Essentials in Arizona, Arizona Probate Litigation, Remedies for Financial Exploitation of the Elderly, The Probate Process From Start To Finish, Elder Care in Arizona: Resolving Legal and Financial Issues, Protecting Personal Assets and Minimizing Estate Taxes At Death, Successful Wealth Transfer Strategies and Estate Planning and Recovery for Elderly Clients all published by the National Business Institute.

Murphy has been invited to speak before such groups as the National Academy of Elder Law Attorneys, the State Bar of Arizona, the Arizona Society of Certified Public Accountants, the Arizona Federal Tax Institute, the National Association of Tax Professionals, the Arizona Forum for the Improvement of Taxation, the Maricopa County Bar Association, the West Maricopa County Bar Association, the Mohave County Bar Association, the Coconino County Bar Association, the College of Estate Planning Attorneys, the Phoenix Tax Workshop, the National Business Institute, Lorman Education Services, the Entrepreneurial CPA Network, the Greater Phoenix Chamber of Commerce, the Arizona Paralegal Association, Legal Assistants of Metropolitan Phoenix, the Estate Planning Tax Study Group, Valley Estate Planners, the East Valley Estate Planning Council, the Financial Planning Association of Greater Phoenix, the Prescott Estate Planning Council, WebCredenza.com, Bisk Education, Prudential Financial, Arizona Bank and Trust, Chandler Regional Hospital, Virginia C. Piper Cancer Center at Scottsdale Healthcare, Hospice of the Valley, RTA Hospice, the W P Carey Graduate School of Business at Arizona State University, Mesa Community College and Phoenix College. He is a member of the National Academy of Elder Law Attorneys, the Tax Law, Probate & Trust Law and Mental Health & Elder Law Sections of the State Bar of Arizona and the Arizona Medicaid Planning Council. He has appeared on several local television and radio stations to discuss tax and legal issues affecting the elderly and their families. Murphy has served on numerous state and county bar association committees and was selected to be the State Bar representative to the Arizona Supreme Court’s Committee on Reform of Lower Jurisdiction Courts. He has testified as an expert witness in cases before the Maricopa County Probate Court regarding probate practices in Arizona. He has regularly appeared before the Arizona Court of Appeals litigating many of the cutting-edge appellate cases in probate law. He is also one of the most experienced trial attorneys in the Southwest, having been the sole or lead counsel in over 100 jury trials. He has successfully litigated cases in the United States Tax Court, the Arizona Tax Court and the Arizona Board of Tax Appeals. He has represented clients before all levels of the Internal Revenue Service and Arizona Department of Revenue.

Murphy was born and raised in Attleboro, Massachusetts, a suburb of Boston. He is an honors graduate of Tufts University with a double major in economics and history. He received his law degree from Suffolk University Law School with a concentration in taxation. He is a former officer in the United States Air Force with assignments to the 314th Combat Support Group, Little Rock Air Force Base, Arkansas and the 401st Tactical Fighter Wing, Torrejon Air Base, Spain. He is married to the former Ana Maria Orrantia, a native Arizonan who is a Professor of Nursing at Mesa Community College. They have four children. He has coached many teams in the Ahwatukee YMCA, Mountain Pointe Pony League and Region 1046 of the American Youth Soccer Organization (AYSO). Murphy also served for many years as Outdoor Activities Coordinator in his sons’ Cub Scout Pack 179. His hobbies include running, cooking, blues and R&B music, modern art (Impressionism through Cubism) and reading about the Civil War and World War II.


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Nellen, Annette

Rating: 4.87


Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy.

Nellen chairs the AICPA Tax Executive Committee and serves on the AICPA Tax Reform Task Force. She is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee and past member of the California Bar Taxation Section’s Executive Committee. She co-chairs CalCPA’s Accounting Education Committee. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation.

Nellen is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the Bloomberg BNA Internet Law Resource Center’s portfolio, Overview of Internet Taxation Issues. She is an editor and author for the Southwestern Federal Taxation textbooks, and is a regular contributor for Tax Analyst’s State Tax Notes (Moving Forward? column). She is a frequent speaker on tax updates, tax ethics, new economy tax matters, and tax reform. Nelllen maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com), as well as several websites on tax reform, state tax nexus,
e-commerce taxation, marijuana tax rules and ethical considerations, and virtual currency taxation.

Nellen has testified before the House Ways and Means Committee, Senate Finance Committee, Senate Small Business and Entrepreneurship Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform.

Nellen is a graduate of CSU Northridge (BS Accounting), Pepperdine (MBA), and Loyola Law School (JD). Prior to joining SJSU in 1990, she was with Ernst & Young, and the IRS.


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Jennings, Marianne M.

Rating: 4.85


MARIANNE M. JENNINGS

Professor Marianne Jennings is an emeritus professor of legal and ethical studies in business from the W.P. Carey School of Business at Arizona State University. She was named professor of the year in the College of Business in 1981, 1987, 2000, and 2010 and was the recipient of a Burlington Northern teaching excellence award in 1985. She served as director of the Joan and David Lincoln Center for Applied Ethics at ASU from 1995-1999. From 2006-2007, she served as the faculty director for the MBA Executive Program. She continues to teach graduate courses in business ethics and ethical culture at ASU and other colleges around the country.

Professor Jennings has authored hundreds of articles in academic, professional and trade journals. She was given best article awards by the institute of Internal Auditors and the Association of Government Accountants in 2001 and 2004. In 2006, her article, “Ethics and Investment Management: True Reform,” was selected by the United Kingdom’s Emerald Management Review from 15,000 articles in 400 journals as one of the top 50 articles in 2005. She was named one of the Top 100 Thought Leaders by Trust Across America in 2010. In 2012 she was named one of the 100 Most Influential People in Business Ethics by Ethisphere magazine. She served on the board of directors for Arizona Public Service (now Pinnacle West Capital Corporation), the owner of the Palo Verde Nuclear Station, from 1987 through 2000. She served on the boards of Zealous Capital Corporation from 1996-1998 and the Center for Children with Chronic Illness and Disability at the University of Minnesota. She served as chair of the Bonneville International Advisory Board for KHTC/KIDR from 1994-199. She was appointed to the board of advisors for the Institute of Nuclear Power Operators in 2004. In 2015 she was named an affiliated scholar with the Center for the Study of Economic Liberty at Arizona State University.

Currently she has six textbooks and monographs in circulation. The ninth edition of her textbook, Case Studies in Business Ethics, and the eleventh edition of her textbook, Business: lts Legal, Ethical and Global Environment will be published in January 2017. Her first textbook, Real Estate Law, had its 11th edition published in January 2016. Her text, Anderson's Business and the Legal Environment had its 23rd edition published in January 2016.

Her book, Business Strategy for the Political Arena, was selected in 1985 by Library Journal as one of its recommended books in business/government relations. A Business Tale: A Story of Ethics, Choices, Success, and a Very Large Rabbit, a fable about business ethics, was chosen by Library Journal in 2004 as its business book of the year. A Business Tale was also a finalist for two other literary awards for 2004. In 2000, her book on corporate governance was published by the New York Times MBA Pocket Series. Professor Jennings’ book on long-term success, Building a Business Through Good Times and Bad: Lessons from Fifteen Companies, Each With a Century of Dividends, was published in October 2002 and has been used by Booz, Allen, Hamilton for its work on business longevity. Her book, The Seven Signs of Ethical Collapse is used by auditors in advance detection of fraud and is a primer on corporate culture, including analysis of board efficacy. Her books have been translated into five languages.

She is a contributing editor for the Real Estate Law Journal and New Perspectives. She served on the Board of Editors for the Financial Analysts Journal from 2007-2012. She served as editor-in-chief of the Journal of Legal Studies Education during 2003-2004. During 1984-85, she served as then-Governor Bruce Babbitt's appointee to the Arizona Corporation Commission. In 1999 she was appointed by then-Governor Jane Dee Hull to the Arizona Commission on Character.

Her columns have been syndicated around the country, and her work has appeared in the Wall Street Journal, the Chicago Tribune, the New York Times, Washington Post, and the Reader's Digest. A collection of her essays, Nobody Fixes Real Carrot Sticks Anymore, first published in 1994 is still being published. She was given an Arizona Press Club award in 1994 for her work as a feature columnist. She has been a commentator on business issues on All Things Considered for National Public Radio. She served as chair of the Bonneville International Advisory Board for KHTC/KIDR from 1994-1997 and was a weekly commentator on KGLE during 1998. She has appeared on CNBC, CBS This Morning, the Today Show, and CBS Evening News.

Professor Jennings earned her undergraduate degree in finance and her J. D. from Brigham Young University. She has done consulting work for law firms, government agencies, businesses and professional groups including AES, AICPA, Allstate, Amgen, AstraZeneca, Bell Helicopter, Blue Cross Blue Shield, Boeing, Bristol-Myers Squibb, Certified Financial Analysts Institute, CoBank, Coca-Cola, Department of Energy, Department of Interior, Dial Corporation, DuPont, Hy-Vee Foods, IBM, Institute of Internal Auditors, Mattel, Motorola, Southern California Edison, Pfizer, Raytheon, Tenet, Toyota, U.S. Navy, Veterans Administration, and VIAD.

Personal: Married since 1976 to Terry H. Jennings, Maricopa County Attorney’s Office Deputy County Attorney; five children: Sarah, Sam, and John, and the late Claire and Hannah Jennings.


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Raby, Burgess J.

Rating: 4.68


Burgess J.W. Raby is a member of the State Bars of Arizona and California, and practices with Raby Law Office in Tempe, Arizona. His law practice emphasizes international business and tax law, including the tax and legal aspects of structuring offshore operations for U.S. companies, and all facets of planning for and structuring foreign investment in the U.S. Raby has represented United States-based clients with respect to tax and business matters in numerous countries, as well as representing foreign investors seeking to invest in the United States. He also has successfully represented clients in controversies with the Arizona Department of Revenue, the California Franchise Tax Board, and the Internal Revenue Service, and in litigation before the United States Tax Court, the U.S. District Court for the District of Arizona, the United States Court of Federal Claims, and the U.S. Courts of Appeals for the Ninth Circuit and the Federal Circuit.

Raby has written extensively on domestic and international legal and tax topics, including co-authoring for a number of years a periodic column in the leading U.S. tax publication, Tax Notes. He also speaks frequently on such topics before a variety of organizations, and he has taught classes on international tax law and international business structuring as an adjunct professor at The University of Arizona's James E. Rogers College of Law annually since 1995. Additionally, he has taught courses in international business law and taxation at Arizona State University College of Law, Scottsdale Community College, Paradise Valley Community College, and Thunderbird School of Global Management.


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Onsager, Richard C.

Rating: 4.87


RICHARD C. ONSAGER, attended Arizona State University where he obtained his B.A. in philosophy. He then attended Brown University where he received his master’s degree. Unfortunately, his master’s degree was also in philosophy, so after graduation he was still without marketable skills. He therefore attended Arizona State University law school. There Onsager earned his J.D. degree (magna cum laude) and served as the Outside Articles Editor for the Law Review. He then attended New York University College of Law, and received his L.L.M degree in taxation. Upon his graduation from N.Y.U. someone was heard to comment: "Four degrees and he still can't balance a check book."

Onsager has helped to obfuscate at least four Arizona statutes. He was a member of the committee that drafted the Arizona Limited Liability Company Act, the committee that prepared revisions to Arizona's Partnership Act and Limited Partnership Act, and the committee that drafted Arizona's new Non-Profit Corporation Act.

After helping to insure that the LLC Act was incomprehensible to all but a few insiders, Onsager wrote a two volume treatise on limited liability companies ( "Arizona Limited Liability Company Forms and Practice Manual" published by Data Trace Legal Publishers, Inc.) as well as the materials on limited liability companies contained in T. Thompson, et. Al., Arizona Corporate Practice, published by West Publishing. He is also the author of various articles on arcane tax topics published in obscure tax journals. To the best of his knowledge, no one has ever read any of these articles.

Onsager has served as both a visiting professor and an adjunct professor of law at Arizona State University College of Law. At the law school he has taught courses on federal income taxation, corporate tax, the taxation of partnerships and Subchapter S corporations, and business organizations. After finishing one of his tax courses, a statistically significant number of his students decide that tax law is really not for them after all.

Onsager is currently an attorney with the law firm of Onsager, Werner & Oberg, P.L.C. in Phoenix, Arizona. He is certified as a tax specialist by the Arizona Board of Legal Specialization and is a past chair of the Tax Section of the State Bar. Onsager is listed in the Best Lawyers in America, Southwest Superlawyers, the Martindale-Hubble Bar Register of Preeminent Lawyers, and Arizona’s Finest Lawyers. In 2011 he was selected by the Tax Section of the Arizona State Bar to be the first recipient of the Henry Tom Outstanding Tax Attorney Award, given to an attorney “who has distinguished him or herself by making significant contributions to the field of tax law.” In 2014 Onsager was selected Lawyer of the Year in tax law for the Phoenix metropolitan area by Best Lawyers in America.


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Lee, Jim

Rating: 0.00


Jim Lee practices in the areas of estate planning, business design and structuring, and commercial transactions, including tax planning, corporate, partnership, LLC, real estate, and international matters. He counsels clients on wealth transfer strategies, the use of trusts (including grantor trusts, such as GRATs and QPRTs), commercial business entities, family limited partnerships and LLCs, tax-free installment sales, and other sophisticated tax planning techniques. Lee works closely with individuals and families, developing long-term relationships to help ensure continuity from generation to generation.

As an adjunct to his estate planning practice, Lee advises clients on planned giving methods, and establishing charitable remainder and lead trusts, private foundations, public charities, and other tax-exempt organizations. He also advises trustees and executors on their fiduciary responsibilities and tax implications in the administration and distribution of trusts and probate estates.

Lee uses creative problem solving and strategic insight to achieve planning objectives appropriate for ultra high-net-worth individuals and families. In designing estate and business plans, he applies an integrated approach enabling his clients to reduce personal and business liability exposure, minimize tax consequences, and meet multi-generational family goals. Estate planning documents and business succession plans can be tailored to provide incentives to beneficiaries and successors (such as children and grandchildren) to become productive and contributing members of society. Incorporating each family’s unique dynamic into such planning is emphasized.


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McKenzie, Robert

Rating: 4.90


Robert E. McKenzie is a Partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the Internal Revenue Service and state tax agencies. He has lectured extensively on the subject of tax representation. He has presented courses before thousands of CPA's, attorneys and Enrolled Agents nationwide. He has made numerous media appearances including Dateline NBC and The ABC Nightly News. Prior to entering private practice, Mr. McKenzie was previously employed by the Internal Revenue Service, Collection Division, in Chicago, Illinois. Robert served as a member of the IRS Advisory Council (IRSAC) which is a group appointed by the IRS Commissioner to provide advice to him and his management team (2009 – 2011). Mr. McKenzie was Vice Chair Professional Services of the ABA Tax Section (2003 – 2005). He is past Chairman of the Employment Tax Committee and past co-chair of the Task Force for Bankruptcy Legislation of the ABA Section on Taxation and past Chairman of the Chicago Bar Association Federal Tax Committee. He was Dean of the National Tax Practice Institute (1998-2002). Mr. McKenzie is the author of REPRESENTATION BEFORE THE COLLECTION DIVISION OF THE IRS and coauthor REPRESENTING THE AUDITED TAXPAYER BEFORE THE IRS and REPRESENTATION BEFORE THE UNITED STATES TAX COURT. Mr. McKenzie has received has been selected for listing by Law and Leading Attorneys where he served on its Advisory Board. He has been elected to the American College of Tax Counsel and serves as Vice President of its Board of Regents.


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Pacheco, Jessica

Rating: 0.00


Jessica Pacheco is vice president, state & local affairs for Arizona Public Service (APS), the state’s largest and longest-serving electricity utility.

Her primary responsibility is to lead the company’s state and local public affairs strategy. Pacheco has developed deep knowledge of the company’s business units through two periods at APS. She served in numerous roles from 1997-2006, including customer care in the call center, community and economic development and franchise agreement management.

In 2009, Pacheco returned to APS as director of government affairs. She guided the company’s state and local government strategy, advocacy efforts and managed stakeholder relationships.
Pacheco has worked extensively in economic and community development arenas throughout Arizona, the southwestern United States and northern Mexico. She led general advocacy efforts for the Arizona business community as senior vice president for public affairs at the Arizona Chamber of Commerce.

Pacheco serves as president of the board of directors for the Arizona-Mexico Commission and as chair of the Arizona Chamber of Commerce Foundation. She is active as a director with a number of other community and business organizations, including the Arizona Chamber of Commerce and the Arizona Charter Schools Association. Pacheco is a past director for the Arizona Hispanic Chamber of Commerce Board and Maricopa Community College Foundation Board and is past chair of the Border Trade Alliance Board.

Pacheco earned a Bachelor of Arts degree from the University of Arizona and is fluent in Spanish and Portuguese. She is a graduate of the Stanford Executive Program and MIT’s Nuclear Reactor Technology course.


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Callicutt, Debra A.

Rating: 4.74


Debra Callicutt brings together her extensive industry knowledge and decades of experience to consult with clients regarding their international operations such as setting up foreign subsidiaries, investing or selling overseas, sending employees overseas, reviewing treaties and more. She works to prioritize her clients' worries and concerns and keep them on track in maintaining their compliance, as well as assessing their future consulting needs.

Callicutt joined Henry+Horne in 1993 after working in the international tax department of several national accounting firms, which included an assignment that took her to Australia. She has a Master of Business Administration from Arizona State University and her Bachelor in Business Administration from the University of Arizona.

When she is not working, you can find her doing yoga, walking with her husband and their three dogs and attempting to learn bridge. She also loves to travel and wants to one day become fluent in a foreign language.


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Zollars, Edward K.

Rating: 4.82


Edward K. Zollars, CPA, is in public practice in Phoenix, Arizona as a partner with the firm of Thomas, Zollars & Lynch, Ltd. He has been in practice for more than 25 years, specializing in tax issues for closely held businesses and individuals.

Zollars has been professionally involved with both tax and technology issues, combining the two disciplines in producing the Current Federal Tax Development Update Podcast and website, dealing with current tax issues. He has been a member of AICPA Tax Division Committees dealing with tax and technology issues, and was the Tax Section’s representative on three occasions to the AICPA’s Top Ten Technologies project. He is also a member of the Phoenix Tax Workshop’s Advisory Committee, and currently serves on the Tax Legislation Liaison Committee for the Arizona Society of CPAs. Zollars was selected as a Life Member by the Arizona Society of CPAs in May, 2010.

Along with writing, editing and presenting courses for Loscalzo Associates, Zollars has written articles published in Practical Tax Strategies and the Tax Adviser. He has been a frequent contributor to a number of professional tax discussion groups, and served as systems operator on the AICPA’s Accountants Forum in the mid-1990s.

He has spoken regularly on tax and technology topics since 1996, speaking before conferences sponsored by the AICPA and a number of state society of CPAs.


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Notes

CONFERENCE PLANNING COMMITTEE

Peggy Ullmann, CPA— Committee Chair - Ullmann & Company, P.C.
Paul J. Beckert, CPA - Pinnacle Business Solutions
Ryan Littleton, CPA - Hammond Travers & Tuttle, PC
Ron Marsh, CPA - Ron R. Marsh, CPA LLC
Richard Onsager, Esq. - Onsager, Werner & Oberg, PLC
Burgess Raby - Raby Law Office
Laura Robichaud - Eide Bailly LLP
Steven Scheiner, CPA - CBIZ/MHM PC
Jeffrey A. Schlichting, CPA - BeachFleischman PC
John Simpson, CPA, MBA  - KeatsConnelly
Bob Wyndelts, Ph.D, CPA - Wyndelts & Company PLC
Edward Zollars, CPA - Thomas, Zollars & Lynch, Ltd.

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