Agenda

Registration:                    8:00 – 8:30 am

Morning Session:             8:30 am – 12:00 pm

Lunch (On your own):       12:00 – 1:00 pm

Afternoon Session:           1:00 – 4:40 pm

Indiana Department of Revenue Update         Doug Klitzke, Laura Rakaska

   Legal:

      Regulation update

      Hot topics in protest

      Successful administrative protests

   Audit:

      Keys to a successful audit

      Compliance initiative

      Hot topics in audit

Indiana Property Taxes         Kevin D. Chestnut

   Real property tax issues and updates

   Personal property assessments and reporting issues

   Personal property law changes

   Contract audits – tips and procedures

Indiana Income Tax Highlights         Nathan J. Hagerman

   Latest income tax legislation

   Review of recent income tax cases

   Updated administrative guidance

   Important Department of Revenue determinations

2016 Indiana Tax Court Update         Hon. Martha B. Wentworth

   History of the Tax Court and why it matters

   What’s new at the tax court?

   The importance of tax education

   The art of persuasion

   Tax in the news

Tax Incentives          Cheryl Morphew

   State and local tools

   Incentive triggers and pitfalls

   Approval process

Indiana Sales and Use Tax         Jeff Greene

   Overview

   Sales tax imposition

   Use tax imposition

   Industry-specific issues

      • Manufacturing

      • Retail

      • Transportation

      • Healthcare

      • Hospitality

      • Services

      • Not-for-profits

   Recent developments

   Cases

   Administrative determinations

Credits

Accountants

     8.0 CPE Hours

Indiana Attorneys

     6.7 CLE Hours

Certified Financial Planners

     8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the public and offers accountants 8.0 intermediate level CPE hours in the area of taxation. The Indiana Board of Accountancy accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors. A basic understanding of taxes is recommended and no advance preparation is required.

HalfMoon Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Sponsor No. 103015.

HalfMoon Education is an Indiana-approved CLE provider for attorneys, and this course is approved for 6.7 general CLE hours.

HalfMoon Education Inc. is a CFP Board-Registered continuing education Sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit for the completion of this seminar.

Attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.

Speakers

Kevin D. Chestnut

President of Chestnut Property Tax Services

Mr. Chestnut formerly, he served as a director and practice leader for the Indianapolis office of Ryan, LLC, Thomson Reuters, and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction, administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony.  He received a B.S. degree in Accounting from Indiana Wesleyan University.  

Jeff Greene, J.D.

Senior Manager with IEA, Inc. in Indianapolis

After graduating from Indiana University School of Law, Mr. Greene started his career in state and local tax as a Sales Tax Hearing Officer with the Indiana Department of Revenue in 1988. He has worked with a small consulting firm as vice president and general counsel. Mr. Green started the state and local tax practice at the Indianapolis offices of Deloitte. He was the national product leader for Grant Thornton’s automation practice; he was the national practice leader for Crowe Horwath’s sales and use tax practice; and he opened his law office as a sole practitioner. Mr. Greene is active in the Institute for Professionals in Taxation (IPT) and serves on the certification committee. He is a frequent speaker on multistate sales and use tax issues, and sales tax process improvement.

Nathan J. Hagerman

Mr. Hagerman  is a tax partner with Taft Stettinius & Hollister LLP in Indianapolis and has been practicing in the area of multistate taxation since 1996. He counsels business clients in all areas of state and local taxes, including controversies, administrative proceedings, audits, appeals, litigation, and planning. Mr. Hagerman serves as an independent advisor to businesses with respect to tax risk management, review of 3rd party tax strategies, legal review of tax-related transactions and business life events. His experience includes public accounting and law practice in Indianapolis, and he also managed the tax function of a Fortune 500 insurance company headquartered in Indiana for more than four years. He received his law degree from the University of Michigan Law School.  

Doug Klitzke

Indiana Department of Revenue

Doug Klitzke is deputy general counsel for the Indiana Department of Revenue with primary responsibility for oversight of the Department’s Legal Division. The Legal Division is charged with addressing individual and business challenges to assessments, audit results, refund denials, and the Department’s interpretation and application of Indiana’s 47 “listed taxes.” The Legal Division is responsible for conducting administrative hearings, allowing the affected taxpayer a full and fair opportunity to present their arguments, and issuing a written response to each protest. Following a career as teacher and school principal, Mr. Klitzke graduated cum laude from Valparaiso University School of Law. While at Valparaiso, he participated in the Cambridge University Summer Law Program. Mr. Klitzke worked as a senior quality editor for Lexis-Nexis Publishing and began working for the Indiana Department of Revenue in 2000 as one of the Legal Division’s Hearing Officers.

Cheryl Morphew

Johnson County Development Corporation

Cheryl Morphew is President and CEO of Johnson County Development Corporation (JCDC), a public/private partnership charged with providing economic development services to municipalities and communities throughout Johnson County. During her tenure, JCDC has helped Johnson County communities facilitate over $800 million in new capital investment from existing business expansions and new business relocations. Ms Morphew has been in the economic development field for 18 years, including nine at JCDC. Prior to her current role, she worked at the Indiana Economic Development Corporation (IEDC), its predecessor, the Indiana Department of Commerce, and Indiana Gas (now Vectren) in various economic development manager positions. Ms Morphew currently serves on the Indiana Economic Development Association (IEDA) Foundation board of directors. She is also a member of the International Economic Development Council (IEDC) and the Mid-America Economic Development Council (MAEDC). She holds a B.S. degree in Business from the University of Indianapolis and an M.S. degree in Management from Indiana Wesleyan.

Laura Rakaska

Indiana Department of Revenue

Laura L. Rakaska is the executive director of Audit and Compliance Support at Indiana Department of Revenue. She has been with the department for 11 years and oversees the division’s fraud, analytics and compliance efforts as well as all audit support operations. Prior to coming to the department, Ms. Rakaska worked in public accounting for 10 years, primarily in the area of audit and advisory services. She holds a bachelor’s degree in Accounting from Franklin College and is an active CPA.

Hon. Martha B. Wentworth

Hon. Martha B. Wentworth was appointed Judge of the Indiana Tax Court by Governor Mitch Daniels in 2011. Judge Wentworth holds a B.S., M.S. and J.D. cum laude from Indiana University Bloomington. Prior to her judicial appointment, she was a Tax Director at Deloitte Tax LLP where she led its Indiana Multistate Tax Services. Judge Wentworth has taught at Indiana University’s Kelley School of Business, the McKinney School of Law, and the Maurer School of Law for more than 22 years. Judge Wentworth is a Fellow of the American College of Tax Counsel, a Fellow of the American Bar Foundation, and this year she was selected to Chair the 42nd (2022) and 43rd (2023) National Conference of State Tax Judges.