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 28, 2025 (all times are Pacific Time)

Centennial Hotel Spokane
303 West North River Drive
Spokane, Washington, 99201

State employees who are not attorneys are welcome to attend in-person the afternoon session of the attorney training on Monday, April 28.  The morning session is open only to public sector tax attorneys. The attorney training is designed to be eligible for CLE credit in most states (except for the Roundtable and Information Sharing Session)—see the MTC’s CLE policy on our website for additional information.

Morning Session

The morning session will start at 8:30 am.

I. Professor Hayes R. Holderness, University of Richmond School of Law
Tax Professor Holderness will address a series of timely SALT topics, including taxation of remote workers, the potential impact of the U.S. Supreme Court’s analysis in Pike v. Bruce Church, Inc. on state taxation, and the taxation of digital advertising.
II. Practice tips for litigators and for other agency attorneys when litigation is on the horizon
Colleagues from around the country will each share lessons learned from their years of litigating tax disputes.
III.

Preparing yourself and the agency representative for a deposition
Two seasoned tax litigators will discuss what agency attorneys and staff need to know when preparing for a deposition, including what matters are protected by privilege and what agency representatives are in a position to speak to.

Panelists: Ray Langenberg—Texas; Phil Skinner—Idaho
IV.

Roundtable & Information 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, April 23, 2025 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. The roundtable is not eligible for CLE credit.
  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 2:00 pm.

I.

State Taxation of Trusts
It is no secret that many taxpayers use trusts to avoid tax. This panel will address the basics of trust taxation, popular tax avoidance techniques, and ways that some states have addressed these tax avoidance efforts. 

Presenters: Panelists: Kathleen Chase—New York; Sonia Woodruff—California, Lila Disque—MTC
II. Taxation of Digital Products—a case study
A current focus in many states is whether to tax digital products and if so how. Washington State has substantial experience in this area. This panel of Washington DOR staff will share their experience in the trenches, describing recent disputes and taxpayer issues relating to their state’s taxation of digital products.
III.

Real world state partnership tax issues
State revenue agencies are turning their attention to partnership tax matters to an unprecedented degree. This panel will discuss partnership issues that have arisen during recent audits and that sooner or later may arrive to the desks of SALT attorneys around the country.

Panelists: Larry Shinder—MTC;  Jane McCurdy—Pennsylvania;  Chris Barber—MTC.
IV. Download from a SALT leader
Darren Weirnick, an assistant Attorney General in Oregon, has represented his state’s Department of Revenue for two decades. He will share with us the wealth of knowledge and wisdom he has gained counseling the Department and litigating cases. He also will discuss recent litigation in Oregon that will be relevant to tax agencies in many states.
V.

Developments in sourcing receipts of credit card companies and similar quasi-financial institutions
This is a subject that both state tax agencies and taxpayers are now addressing. Who better to provide guidance than MTC’s human tax law database: Senior Counsel Bruce Fort.
VI. Update on federal tax legislation concerning the states
With the Tax Cuts and Jobs Act expiring at the end of this year, all eyes are on Congress. Jonathan White, co-author of the MTC Legislative Newsletter, will discuss the status of federal tax legislation that if enacted will impact the states and state taxpayers.

    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 2025 Spring Committee Meeting page.