William Greco participates in a panel titled “Are You on Record? Don’t Fall Trap to the Record Rule” at the American Bar Association’s 2023 May Tax Meeting in Washington, D.C., on May 5, 2023. This panel is hosted by the ABA’s Tax Collection, Bankruptcy & Workouts Committee and is co-sponsored by the Pro Bono and Tax Clinics Committee. CLE credit is offered for this event.

Description:

The “record rule” is a crucial aspect of tax collection work. In many contexts, including in Collection Due Process hearings and innocent spouse submissions, the “record rule” may limit the evidence that is admissible in a Tax Court case to the administrative record. This panel discusses the history of the record rule, its current application in tax collection matters, and advice on how to make and preserve a complete and adequate record for purposes of Tax Court review. Additionally, the panelists discuss the challenges that taxpayers face in presenting evidence that is outside the scope of the administrative record, as well as strategies for navigating these challenges.

Learning Objectives:

• Learn how to build a complete record at the administrative level
• Understand the difference between supplementing and completing the administrative record, and how to affect
  each
• Understand the arguments for and against the Tax Court’s standard for evaluating whether evidence is “newly
  discovered or previously-unavailable”
• Learn how to identify and meet the challenges of presenting evidence that is outside the scope of the administrative record.

Moderator:

• Jonathan Amitrano, Taylor Nelson Amitrano LLP

Panelists:

• William Greco,  Kostelanetz LLP
• Professor Bryan Camp, Texas Tech University
• Christine Speidel, Associate Professor of Law & Director of the Federal Tax Clinic, Villanova University

Click here to learn more and register.