Minneapolis, Minnesota USA · May 23-24, 2019

ARCHIVE — 2015 Agenda: Washington, D.C.

2015 Conference Agenda – Wednesday November 18th

Taxpayer Rights: A Roadmap for Effective Tax Administration

The theory, principles, and sources of authority underlying taxpayer rights, the role of a taxpayer charter or taxpayer bill of rights in tax administration, and the mechanisms and remedies for enforcing a taxpayer charter or bill of rights.

Panelists

Duncan Bentley Emeritus Professor Victoria University
Melbourne, Australia

Bio
Joseph J. Thorndike Contributing Editor, Tax Analysts
Adjunct Professor, Northwestern School of Law
Chicago, IL

Bio
Giovanna Tieghi Constitutional Law Young Scholar, Ph.D.
University of Padua Law School
Padova, Italy

Bio

Moderators

Christopher S. Rizek Caplin & Drysdale
Washington, DC, United States

Bio

The Right to be Informed: Transparency and Tax Administration

The role of transparency (including guidance, performance reporting, audit selection, and participation by and consultation with stakeholders via traditional and social media) in promoting voluntary compliance and trust in the tax administrator and the tax system.

Panelists

Allison Christians Associate Professor
McGill University
Montreal, Canada

Bio
Robert Goulder Special Counsel
Tax Analysts
Arlington, Virginia, United States

Bio
Professor Lynne Oats Professor
University of Exeter Business School
Exeter, United Kingdom

Bio

Moderators

David Brunori Deputy Publisher
Tax Analysts
Washington, DC

Bio

The Rights to Confidentiality and Privacy in an Age of Transparency

What are the implications of increased transparency for specific taxpayers? Specifically, how can legitimate privacy and confidentiality interests be protected in an age of heightened disclosure and scrutiny, information sharing between government agencies and countries, and "naming and shaming?" If the tax agency makes a compliance risk assessment of a taxpayer, what actions should that assessment drive and what rights and opportunities does the taxpayer have to challenge that assessment? How should tax agencies respond to public criticism of particular companies or sectors for legal tax avoidance?

Panelists

Philip Baker QC
Field Court Tax Chambers
London, United Kingdom

Bio
Joakim Nergelius Professor, School of Law, Psychology and Social Work
Örebro University
Örebro, Sweden

Bio
Graeme Cooper Professor of Taxation Law, Faculty of Law
University of Sydney
Sydney, Australia

Bio

Moderators

Carol A. Dunahoo Partner
Baker & McKenzie
Washington, DC

Bio

The Right to Appeal to an Independent Forum: A Conversation with the Judiciary

This panel will explore the role of tax tribunals in protecting taxpayer rights and promoting voluntary compliance.

Panelists

Honorable Tamara W. Ashford U.S. Tax Court
Washington, DC

Bio
Lucie Lamarre Juge en chef adjointe/Associate Chief Justice
Cour Canadienne de l’impôt/Tax Court of Canada
Ottowa, Canada

Bio
Javier Laynez Potisek Magistrate of Superior Chamber
Tax and Administrative Court of Mexico
Mexico City, Mexico

Bio

Moderators

Peter J. Panuthos Chief Special Trial Judge
U.S. Tax Court
Washington, DC, United States

Bio

2015 Conference Agenda – Thursday November 19th

Taxpayer Rights, Due Process, and Procedural Justice

Taxpayer protections in tax assessment and collection, and the role of procedural justice in driving voluntary compliance and cooperation.

Panelists

Alice G. Abreu Professor of Law
Temple University Law School
Philadelphia, PA, United States

Bio
Les Book Professor of Law
Villanova University School of Law
Villanova, PA, United States

Bio
Keith Fogg Visiting Professor of Law and Director of Federal Tax Clinic
Legal Services Center at Harvard Law School
Boston, MA

Bio
Scott A. Schumacher Professor of Law and Director Graduate Tax Program in Taxation
University of Washington School of Law
Seattle, WA

Bio

Moderators

Nina E. Olson National Taxpayer Advocate
Internal Revenue Service
Washington, DC, United States

Bio

Slippery Slope Framework: The Impact of Power and Trust on Taxpayer Compliance Behavior

Keynote

Erich Kirchler Professor
University of Vienna
Vienna, Austria

Fostering Voluntary Compliance: A Conversation with Tax Administrators

The panelists will discuss how a tax agency organizes itself to promote voluntary compliance and increase taxpayers’ willingness to comply with the tax laws; the role taxpayer service plays in promoting taxpayer trust and compliance, and how the impact of taxpayer service on voluntary compliance can be measured.

Panelists

Steve Vesperman Deputy Commissioner, Small Business and Individuals
Australian Tax Office
Canberra, Australia

Bio
Lennart Wittberg Strategist
Swedish Tax Agency
Stockholm, Sweden

Bio

Moderators

Tom Beers Special Research Advisor to National Taxpayer Advocate
Internal Revenue Service
Washington, DC

Bio

The Right to a Fair and Just Tax System

The role of taxpayer advocates, taxpayer defenders, and ombuds in protecting taxpayer rights and promoting voluntary compliance.

Panelists

Diana Bernal Ladrón de Guevara Procuradora
Procuraduría de la Defensa del Contribuyente - Prodecon
Mexico City, Mexico

Bio
Ali Noroozi Inspector-General for Taxation
Australian Government
Sydney, Australia

Bio
Nina E. Olson National Taxpayer Advocate
Internal Revenue Service
Washington, DC, United States

Bio

Moderators

John Hasseldine Professor of Accounting and Taxation
Peter T. Paul College of Business and Economics, University of New Hampshire
Durham, NH

Bio

Challenges in “Operationalizing” Taxpayer Rights

Experiences with educating taxpayers about their rights, incorporating rights into guidance for and education of tax agency employees, protecting vulnerable taxpayer populations and providing taxpayer rights in countries with high tax noncompliance.

Panelists

Amanda Bartmann Attorney Advisor to the National Taxpayer Advocate
Internal Revenue Service
Washington, DC

Bio
Hanyana Eric Mkhawane CEO of the Office of the Tax Ombud (Deputy Tax Ombud)
Office of the Tax Ombud
Pretoria, South Africa

Bio
Tonia Pediaditaki Lawyer (LLM, DEA), Regulatory Authority for Energy
Visiting lecturer, Panteion University of Political and Social Sciences
Athens, Greece

Bio

Moderators

Jay K. Rosengard Lecturer in Public Policy and Academic Director
Rajawali Foundation Institute for Asia, Ash Center for Democratic Governance and Innovation, Harvard Kennedy School of Government
Cambridge, MA

Bio