MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Attorney Training Agenda

Register Here - State Attorney Training

Attorney Training and Informational Sharing Session

Monday, April 29, 2024 (all times are Central Time)

InterContinental Kansas City at the Plaza
401 Ward Parkway
Kansas City, Missouri

State employees who are not attorneys are welcome to attend in-person the afternoon session of the attorney training on Monday, April 29.  Just check in at the registration desk on-site.The morning session is open only to attorneys employed by departments of revenue and attorney general offices.  The attorney training is designed to be eligible for CLE credit in most states—see the MTC’s CLE policy on our website for additional information.

Morning Session

The morning session will start at 8:30 am.

I. Litigation Roundtable & Informational Sharing Session
MTC roundtable discussions provide a forum for public sector tax attorneys to share ideas and seek guidance from colleagues in other states.  For this roundtable, we request attendees to submit by COB Wednesday, Apr. 24 a brief description of any issues or challenges that may benefit from a group discussion. The objective is to generate a group discussion on the issues or challenges, and discuss possible resolutions or share how those issues or challenges were resolved.  We also invite attendees to offer extemporaneous state updates. Please send your discussion ideas to Ray Langenberg or to Brian Hamer.
II. Prof. Adam Thimmesch, University of Nebraska College of Law 
Leading SALT Professor Thimmesch will discuss what is left of the dormant commerce clause following Wayfair, tax retroactivity, conformity to federal tax changes, and nexus.
III. An analysis of Kraft General Foods v. Iowa Dep’t of Revenue (1992)
Attorneys continue to debate the meaning and implications of this seminal U.S. Supreme Court case addressing the state’s treatment of domestic and foreign dividends. Michael Fatale, the general counsel of the Massachusetts DOR, and Bruce Fort, MTC senior counsel, will discuss the case and its impact on state taxing authority, including its implications for state conformity to the Tax Cuts & Jobs Act and GILTI.
  Attendees should avoid disclosing confidential or privileged tax information. The roundtable will be open to both in-person and virtual attendees. It is not eligible for CLE credit.

 

Afternoon Session

The afternoon session will start at 1:45 pm.

I. Partnership taxation:  Why no one understands it and what states (and their counsel) should be thinking about
This topic is of utmost importance to states as the business world increasingly turns from C corporations to pass-through entities. Helen Hecht, MTC Uniformity Counsel; William Barber, MTC Counsel; Jennifer Stosberg, MTC Counsel; David Merrien, Montana
II. Worldwide Combined Reporting is the default apportionment rule in various states: how is it working?
A growing number of state legislatures are considering whether to return to mandatory worldwide combined reporting to determine corporate income tax bases. State tax administrators and their counsel will be interested in learning how worldwide combination is currently working in states where it is the default rule.
Presenters: Matt Peyerl—North Dakota; Tom Shaner—Idaho; Gretchen Ducoing—California; Jeff Silver—MTC Audit Supervisor
III. Practice tips from a tax pro
Kansas Secretary of Revenue Mark Burghart (former KDOR general counsel, former private sector tax practitioner) will share his knowledge and wisdom litigating, legislating, and administering tax laws, from the perspective of both a department leader and former private sector practitioner.

    Networking Wind Down – This informal gathering will be one of many opportunities to build relationships and share ideas with colleagues.

    Dinner – We will walk to a nearby restaurant for those who would like to join a group for dinner.

    For additional information, contact MTC Counsel, Brian Hamer.

    Back to the 2024 Spring Committee Meeting page.