Agenda

Webinar instructions will be emailed before the date of the webinar.

Please log into the webinar 15 – 30 minutes before start time.

Thursday, November 30, 2023
8:30 am – 3:30 pm EST


Current Considerations in Massachusetts

Presented by: L. Scott, JD, LL.M

Massachusetts Income Tax Update
Presented by: L. Scott, JD, LL.M

  • High-level review of Massachusetts personal tax regime
  • Recent income tax changes and other developments, including anticipated changes
  • Recent case law
  • Updated administrative guidance 
  • Other observations

Massachusetts Corporate Tax Update
Presented by: L. Scott, JD, LL.M

  • High-level review of Massachusetts corporate tax regime
  • Recent corporate excise changes and other developments, including anticipated changes
  • Recent case law
  • Updated administrative guidance
  •  Other observations

Massachusetts Tax Litigation Update
Presented by” P. Olsen

  • Litigating a state tax matter in the Massachusetts Appellate Tax Board
  • Recent and anticipated decisions
  • Other methods of dispute resolution

Sales and Use Tax Update
Presented by: R. Call & J. Hague

  • State and municipal sales tax imposition
  • Use tax imposition
  • Industry-specific issues:
    • Manufacturing
    • Retail
    • Transportation
    • Healthcare
    • Hospitality
    • Services
    • Not-for-profits
  • Recent developments
  • Cases and administrative determinations

Massachusetts Tax Trends 
Richard Jones & Caroline Kupiec

  • Tax Reform Legislation
  • Trends From the Massachusetts Courts: Defining the Boundaries on DOR’s Authority
  • Mass. DOR Audit Trends
  • Issues Emerging From State Tax and Technology

Ethical Issues for Tax Professionals
Presented by: K. McLaughlin, Esq., LL.M

  • Growing liability for tax professionals
  • Strategies to stem liability
  • When to involve other professionals

 

Webinar Instructions

All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.

Certificates of completion can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher.

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Credits

Accountants:
7.2 NASBA-Approved CPE Credits

Attorneys:
6.0 CLE Hours*

 

Continuing Education Credit Information

This webinar is open to the public and offers accountants 7.2 CPE credit hours (based on 50-minute hours) of intermediate-level group internet-based CPE credits in the area of taxation. Knowledge in state taxation is beneficial, and no advance preparation is recommended. NASBA Sponsor No. 103015.

HalfMoon Education Inc. 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.NASBARegistry.org.

*This course offers an optional 6.0 CLE hours to attorneys in Massachusetts where CLE is not mandatory. Attorneys licensed in other states may be able to claim the hours earned at this webinar; please refer to specific state rules to determine eligibility.

Attendance will be monitored, and attendance certificates will be available after the webinar for those who attend the entire course and score a minimum 80% on the quiz that follows the course (multiple attempts allowed).

On-Demand Credits

This course, taken in an on-demand format, is intended for educational purposes only and is not approved for any of the continuing education credits listed above.

Speakers

Richard C. Call

McDermott Will & Emery LLP

Mr. Call is a partner with McDermott Will & Emery LLP. His clients operate in virtually every industry, including the tech, energy, financial, health, retail, and restaurant industries. Mr. Call has spoken at the State Tax Roundtable for Utilities & Power (STARTUP) and the Restaurant Industry Sales Tax Audit Professionals (RISTAP) annual meeting. He also works with individuals regarding personal income tax issues such as residency. Mr. Call is actively engaged in the state and local tax community both locally and nationally. He is the current co-chair of the Boston Bar Association’s Tax Section. Mr. Call publishes frequently on state and local tax topics, with articles appearing in numerous professional publications, including State Tax Notes, Bloomberg BNA Weekly State Tax Report, Bloomberg BNA Multistate Tax Report, The Tax Executive, the Journal of State Taxation, the Boston Business Journal, and the New York University Institute on State and Local Taxation. He also has spoken on state and local tax topics in multiple forums, including the Boston Bar Association – State and Local Tax Section, Council on State Taxation (COST), Tax Executives Institute, Strafford webinars and the Philadelphia Bar Institute. Mr. Call earned his J.D. degree from Bringham Young University, and his LL.M. degree from New York University School of Law.

Jonathan C. Hague

McDermott Will & Emery LLP

Mr. Hague is an attorney with McDermott Will & Emery LLP. He focuses his practice on state and local tax matters. Mr. Hague assists businesses and individual taxpayers with state and local tax controversies, compliance, and multistate planning opportunities across a variety of tax types, including income, sales and use, and tax credits. He also works closely with several of the Firm’s taxpayer coalitions focused on specific state tax policy issues such as the taxation of digital goods and services. Mr. Hague earned his J.D. degree from the University of Connecticut School of Law, and his LL.M. degree from New York University School of Law.

Richard L. Jones

Sullivan & Worcester’s Tax Group

Mr. Jones is a partner and leader of Sullivan & Worcester’s Tax Group. He concentrates on state tax and local tax (SALT) litigation and transactional planning involving corporate, personal income and sales/use tax matters. Mr. Jones has more than two decades of experience before the Massachusetts Appellate Tax Board, the Supreme Judicial Court, various state Departments of Revenue and the Internal Revenue Service on a range of issues, including corporate nexus, domicile, apportionment, step transaction, and unitary reporting. He has served clients across sectors including technology, financial services, retail, media, manufacturing, telecommunications, e-commerce, software and construction. Mr. Jones has developed a strong record in representing clients in SALT controversies over the years, including a string of recent victories in landmark Massachusetts tax cases. Mr. Jones formerly taught State and Local Taxation as an adjunct professor at Northeastern University, D’Amore-McKim Graduate School, M.S. degree in Taxation Program. He is active with the American Bar Association’s Tax Section, and co-chairs the SALT Subcommittee on Income & Net Worth. Mr. Jones previously served as co-chair of the Boston Bar Association’s Tax Section and its State Tax Committee. He is co-author of “Taxation,” Vols. 4 – 4C of Thomson Reuters’ Massachusetts Practice Series and frequently writes and speaks at seminars on SALT topics. Mr. Jones has also appeared as a guest on National Public Radio (NPR) programs to discuss SALT issues. He earned his J.D. Degree from Boston University School of Law and his LL.M in Taxation from Boston University School of Law.

Caroline Kupiec

Sullivan & Worcester

Ms. Kupiec is an attorney with Sullivan & Worcester LLP. She has an extensive tax controversy and litigation practice representing taxpayers in front of federal and state taxing authorities at all levels of the audit, controversy and litigation process. Ms. Kupiec has significant experience representing both individual and business clients before the Massachusetts Appellate Tax Board, and in helping life science and technology clients navigate Massachusetts’ state and local tax landscape. She also has in-depth federal tax controversy and litigation experience, having clerked in the chambers of the Honorable Joesph H. Gale of the United States Tax Court prior to her time at Sullivan, and having represented many individual and business clients before the Internal Revenue Service and in front of the United States Tax Court since. Ms. Kupiec is a member of Sullivan’s Women’s Initiative and co-chair of the Boston Bar Association’s State and Local Tax Committee. She speaks frequently on Massachusetts tax issues at professional conferences.

Kevan P. McLaughlin, Esq., LL.M

McLaughlin Legal, APC

Mr. McLaughlin, is the founder and managing partner of McLaughlin Legal, APC. He is a Certified Tax Law Specialist who focuses his practice as a San Diego tax attorney on Federal and California tax law, with a special emphasis on representing taxpayers in civil and criminal tax litigation and controversy cases. Mr. McLaughlin has worked with the California State Board of Equalization Taxpayer Appeals Assistance Program, the Legal Aid Society of San Diego, and the San Diego County Bar Association’s U.S. Tax Court Pro Bono Program. In 2009, 2010, 2012, and 2013, he was recognized by the San Diego Daily Transcript’s annual peer nomination program as one of only a handful of top young attorneys throughout San Diego County. The San Diego Metropolitan Magazine listed him as a top San Diego tax attorney in 2011 and 2012, and the San Diego Business Journal has listed him in its Best of the Bar award in 2014, 2015, and 2016. Mr. McLaughlin has also been recognized as a Super Lawyer and Super Lawyer Rising Star every year since 2015. He earned his J.D. degree with Special Certificate in Tax Law with Distinction from Golden Gate University School of Law, and his LL.M. in Taxation from the University of San Diego School of Law.

Philip S. Olsen

Davis Malm & D’Agostine, P.C.

Mr. Olsen is a tax attorney and shareholder with Davis Malm & D’Agostine, P.C. His focus is on state and local tax consulting and litigation. He has over 25 years’ experience litigating and resolving major tax controversies before courts and administrative boards. While Mr. Olsen has a successful track record of litigating cases, he has also successfully and discretely resolved hundreds of cases short of trial. His experience spans just about every area of state and local tax, including corporate income, sales and use, personal income, estate, real and personal property, and unclaimed property. In addition to advocating for taxpayers on state level taxes, Mr. Olsen represents property owners and municipalities in local property tax appeals. Before entering private practice, he served as a senior trial attorney and litigation supervisor for the Massachusetts Department of Revenue where he represented the Department in many landmark tax cases. This experience gives him an insider perspective of the issues his clients face. Mr. Olsen is a frequent public speaker on state and local tax and litigation issues. He has addressed organizations such as the Council of State Taxation, Tax Executives Institute, Institute for Professionals in Taxation, Massachusetts Bar Association, Boston Bar Association, Massachusetts Continuing Legal Education and Massachusetts Society of Certified Public Accountants. Mr. Olsen earned his J.D. degree from Suffolk University Law School.

Leanne Scott, JD, LL.M

Baker Newman Noyes

Ms. Scott, JD, LL.M. is a principal with Baker Newman Noyes tax practice, specializing in the state and local taxation of businesses and individuals. She works with multiple areas of state and local taxation, including income, franchise, and gross receipts taxes, sales and use tax, premium tax, and other tax types. Ms. Scott’s experience includes tax consulting, multi-state tax planning, tax controversies, credits and incentives, and return preparation and review for clients in many different industries. In addition to serving clients, she is a frequent author, contributor, and speaker on a variety of state and local tax topics, including remote workers, Massachusetts tax matters, and nationwide developments and trends. She also regularly conducts internal trainings for colleagues on a variety of state and local tax topics. Ms. Scott earned a bachelor’s degree, cum laude, in History from Louisiana State University. She then earned a juris doctor from Emory University School of Law and, later, an LL.M. in Taxation from Boston University School of Law.

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