Minneapolis, Minnesota USA · May 23-24, 2019

Agenda & Speakers

2019 Conference Agenda – Wednesday, May 22nd

17:30 - 19:30
Welcome Reception

Welcome Reception

University of Minnesota Law School; Walter F. Mondale Hall | Auerbach Commons; 229 19th Avenue South; Minneapolis, MN 5455; Sponsored by Caplin & Drysdale • Washington, DC, United States

2019 Conference Agenda – Thursday, May 23rd

08:30 - 09:00
Registration & Continental Breakfast

Registration & Continental Breakfast

09:00 - 09:30
Welcome and Introductory Remarks: The Current Environment for Taxpayer Rights

Welcome and Introductory Remarks: The Current Environment for Taxpayer Rights

Keynote

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

Bio
09:30 - 11:00
The Status and Effect of Taxpayer Rights Charters and Bills of Rights in the 21st Century

The Status and Effect of Taxpayer Rights Charters and Bills of Rights in the 21st Century

As more tax agencies and countries adopt taxpayer charters of rights and taxpayer bills of rights, the question of what is their significance and legal effect arises. This panel will include a survey of existing taxpayer rights charters and taxpayer bills of rights, examine their constitutional basis and their derivation from customary law and human rights conventions, and explore the value of international charters and their interplay with international law principles.  

Panelists

Stjepan Gadžo Assistant Professor
University of Rijeka
Croatia

Bio
Šime Jozipović Assistant Professor
Faculty of Economics of the University of Split
Croatia

Bio
Leslie Book Professor
Villanova University School of Law
United States

Bio
Shelley Griffiths Faculty of Law
University of Otago
New Zealand

Bio
Atty. Rodelio T. Dascil Director General
Senate of the Philippines
Philippines

Bio
Norberto Villanueva Director II
Senate of the Phillipines
Philippines

Bio

Moderators

Carlos Weffe Senior Research Associate
International Bureau of Fiscal Documentation
The Netherlands

Bio
11:00 - 11:30
Coffee Break
11:30 - 13:00
Administrative Law and Taxpayer Rights

Administrative Law and Taxpayer Rights

In administering the tax laws, taxing authorities communicate their views regarding tax law requirements in a variety of ways. What is the availability of administrative guidance (including the limits of legislative interpretation and interpretive guidance), its role in fostering compliance, and administrative or statutory vehicles for obtaining access to that guidance, as well as the methods to bring stakeholders into a constructive discussion with authorities and legislative bodies? What is the ability of taxpayers to legitimately rely on published administrative guidance in its various forms, how is such reliance treated by tax authorities, the judiciary, and legislative bodies, and what remedies exist for taxpayers when they relied on such guidance, to their detriment? As international organizations increasingly play a role in tax administration, how should taxpayers perceive communications from such agencies regarding tax law requirements?  

Panelists

Stephen Daly Lecturer
Dickson Poon School of Law, Kings College
United Kingdom

Bio
Stephanie McMahon Professor
University of Cincinnati College of Law
United States

Bio
Alice G. Abreu Professor
Temple University Law School
United States

Bio
Richard K. Greenstein Professor
Temple University Beasley School of Law
United States

Bio
Aleksandra Tychmanska PhD Candidate
University of Warsaw
Poland

Bio

Moderators

Kristin Hickman Professor
University of Minnesota Law School
United States

Bio
13:00 - 13:30
Lunch
13:30 - 14:00
The Role of the Administrative State: A Debate

The Role of the Administrative State: A Debate

Panelists

Lilian Faulhaber Professor
Georgetown University Law Center
United States

Bio
Philip Baker QC | Visiting Professor
Field Court Tax Chambers | Oxford University
United Kingdom

Bio
14:00 - 14:30
Current Developments in Taxpayer Rights

Current Developments in Taxpayer Rights

Panelists

Katerina Perrou Post-Doctoral Research Fellow
International Bureau of Fiscal Documentation • University of Athens Law School
The Netherlands

Bio
14:30 - 15:00
Coffee Break
15:00 - 16:30
Big Data and Taxpayer Privacy

Big Data and Taxpayer Privacy

The advent of intergovernmental data exchange agreements and information sharing between tax agencies creates a conflict between taxpayers’ legitimate expectation of privacy and the government’s need to collect the taxes that are due under its laws. What is the scope of tax privacy in the 21st century, how have governments acted to protect taxpayer information, and what remedies exist for violations of taxpayer data protections? This panel will review data protection efforts and remedies in Europe and the United States.

Panelists

Viktoria Wöhrer Senior Associate, Lecturer
Rödl & Partner • Vienna University for Business and Economics
Austria

Bio
William McGeveran Professor
University of Minnesota Law School
United States

Bio
Gianluca Mazzoni SJD Candidate
University of Michigan
United States

Bio
Ewa Prejs Lecturer and Post-doctoral Researcher
Nicolaus Copernicus University
Poland

Bio

Moderators

Christopher S. Rizek Member and General Counsel
Caplin & Drysdale
United States

Bio
16:30 - 18:00
Other Challenges to Tax Administration in the Digital Age

Other Challenges to Tax Administration in the Digital Age

Tax agencies are increasingly using big data, data mining techniques, and artificial intelligence to identify taxpayers, transactions, and strategies that pose risks to tax compliance. This panel will explore the challenges to tax administrations that arise as a result of market innovations furthered by the digital revolution and the challenges to taxpayers that arise as a result of an increasingly automated and risk-assessment based agency approach to compliance.

Panelists

Alan Rozenshtein Visiting Assistant Professor of Law
University of Minnesota Law School
United States

Bio
Iryna Stepanova ICO Research Fellow
International Communities Organisation
Switzerland

Bio
Emer Mulligan Senior Lecturer
National University of Ireland
Ireland

Bio
Pavel Martinik Doctoral Candidate
Charles University Law School
Czech Republic

Bio

Moderators

James Creech Attorney
The Law Offices of James Creech
United States

Bio
18:30 - 21:30
Reception and Dinner at the Museum

Reception and Dinner at the Museum

Weisman Museum of Art; University of Minnesota Campus; 333 E. River Pkwy; Minneapolis, MN 55455  

2019 Conference Agenda – Friday, May 24th

08:00 - 08:30
Continental Breakfast
08:30 - 09:00
IBFD Observatory on the Protection of Taxpayer Rights (OPTR)

IBFD Observatory on the Protection of Taxpayer Rights (OPTR)

Panelists

Philip Baker QC | Visiting Professor
Field Court Tax Chambers | Oxford University
United Kingdom

Bio
Professor Pasquale Pistone Academic Chairman
International Bureau of Fiscal Documentation
Netherlands

Bio
09:00 - 10:30
Whistleblowers: Protections and Privacy

Whistleblowers: Protections and Privacy

This panel will explore the role of whistleblowers in tax administration, including the whistleblower’s access to information about the taxpayer and progress on the investigation, and the taxpayer’s access to information about the whistleblower’s proffer. The panel will provide a comparative analysis of the law, including the proposed European Union directive, as well as issues raised by whistleblowers in non-tax areas of the law.

Panelists

Dennis J. Ventry, Jr. Professor of Law
UC Davis School of Law
United States

Bio
Carika Fritz Senior Lecturer
University of Pretoria
South Africa

Bio
Monray Marsellus Botha Professor
University of Pretoria
South Africa

Bio
Wei Cui Director
Center for Asian Legal Studies • University of British Columbia
Canada

Bio
Ylva Larsson Tax Lawyer, University Lecturer
Örebro University
Sweden

Bio
Eleonor Kristoffersson Professor and Doctor
Örebro University
Sweden

Bio

Moderators

Caroline Ciraolo Partner
Kostelanetz & Fink
United States

Bio
10:30 - 11:00
Coffee Break
11:00 - 12:30
A Conversation with the Judiciary

A Conversation with the Judiciary

Throughout the world, the judiciary is the final arbiter and interpreter of the legality of government action. This international panel of judges will engage in a conversation about their respective roles in protecting taxpayer rights and ensuring transparency and consistency of government action, as well as increasing access to the courts, especially in countries where taxpayers are either afraid of seeking assistance or relief or are reluctant to bring a case against tax authorities because of cultural reasons.

Panelists

Honorable Mark Holmes Judge
U.S. Tax Court
United States

Bio
Honorable Eui Young Lee Judge
Seoul High Court
South Korea

Bio
Justice Anthony D.J. Gafoor Chairman
Tax Appeal Court of Trinidad and Tobago
Trinidad and Tobago

Bio

Moderators

Honorable Tamara W. Ashford Judge
U.S. Tax Court
United States

Bio
12:30 - 13:30
Lunch
13:30 - 15:00
The Impact of the Digital Economy and Big Data on Vulnerable Taxpayer Populations

The Impact of the Digital Economy and Big Data on Vulnerable Taxpayer Populations

Big Data, artificial intelligence, and other information technologies are often discussed in the context of detecting noncompliance, and these techniques may be helpful in promoting compliance or protecting compliant taxpayers from a tax agency’s erroneous assumptions. On the other hand, the trend of delivering key taxpayer assistance digitally and tax agencies’ move away from person-to-person assistance for budgetary reasons has ramifications for vulnerable taxpayer groups and tax compliance in general. This panel will explore the use of technology and the efficacy of different modes of communicating with taxpayers in order to promote tax compliance.

Panelists

Adrian Sawyer Professor of Taxation
UC Business School at the University of Canterbury
New Zealand

Bio
Edi Bassey Hardiman Research Scholar
National University of Ireland
Ireland

Bio
Sherra Profit Taxpayers' Ombudsman
Office of the Taxpayers' Ombudsman
Canada

Bio
Stephanie Hoffer Professor of Law
The Ohio State University Moritz College of Law
United States

Bio

Moderators

Caleb Smith Professor and Director
University of Minnesota Law School Low Income Taxpayer Clinic
United States

Bio
15:00 - 15:30
Coffee Break
15:30 - 17:00
Taxpayer Rights in the Digital Age: Reflections and Best Practices

Taxpayer Rights in the Digital Age: Reflections and Best Practices

This panel will identify key issues that were raised during the conference and suggest avenues for further exploration and potential best practices for tax agencies, legislative bodies, and the judiciary to protect taxpayers’ rights in the digital and information age.

Panelists

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

Bio
Professor Pasquale Pistone Academic Chairman
International Bureau of Fiscal Documentation
Netherlands

Bio
Kristin Hickman Professor
University of Minnesota Law School
United States

Bio

Moderators

Cara Griffith President and CEO
Tax Analysts
United States

Bio