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MSBA Tax Law Section
Annual Report
2011-12

Section Membership
As of April 27, 2012, the Tax Law Section has 527 members. 

Financial Status
The Tax Law Section had an account balance inclusive of investments of $26,737.91 as of April 30, 2012. 

Continuing Legal Education Programs and Social Events
The Section conducted eight CLE events in 2011-12.   All of the programs were very successful and well attended. 

In addition, the Section co-sponsored the 71th Annual Tax Institute with Minnesota CLE.  This event featured 9.5 Standard CLE credits, 1.0 Ethics credits and 1.0 Elimination of Bias credits. 

The Tax Law Section also hosted a social networking event at a Minnesota Twins game in May 2012 in conjunction with the Section’s April CLE.

Program Date

Program Title

CLE Event Code
and Credit

Attendees

09/15/11

Legal Research for the Tax Practitioner

159466;
1.0 Standard

53

10/20/11

The Taxman's Lawyer

160787;
1.0 Standard

26

11/17/11

A Recap of Minnesota's Tax Climate in 2011 and a Glimpse at 2012 -
5th Annual CLE & Reception

160795;
2.0 Standard

75

01/19/12

MN Department of Revenue and MSBA Tax Law Section Liaison Group Meeting

162869;
1.5 Standard

47

02/16/12

State Tax Nexus - No Presence Required

164498;
1.0 Standard

41

03/15/12

Tax Opinions

165598;
1.0 Standard

25

04/19/12

Corporate Tax Practice Panel

166973;
1.0 Standard

53

05/30/12

Minnesota Sales and Use Taxes: From Audit through Litigation

153214;
1.0 Standard
and 1.0 Ethics

38

05/30/12

Social Event - Minnesota Twins vs Oakland Athletics

 

20

06/06/12

2012 Annual Judges Conference and Tax Seminar

167983,
3.0 Standard

95

 

Legislation and Amicus Briefs

None.

Annual Meeting and Election Results
The Section’s annual meeting and elections were held on June 6, 2012, in conjunction with the Annual Judges Conference. 

The following individuals were elected to serve as Section Officers in 2012-13:

Chair: Nicholas A.Furia
Vice Chair: Mike O’Brien
Treasurer: Ann M. W. Petersen
Secretary: Caroline Balfour

The following individuals were elected to serve as Council Members in 2012-13:

Jerry Geis
Ben Wagner
Teresa Molinaro
Masha Yevzelman
Dan Kidney
David Martin           

The following individuals will serve as the Section’s MSBA Assembly representative and alternate in 2012-13:

Representative: Mike O’Brien
Alternate: Ann Petersen

Other Section Accomplishments
The Tax Law Section’s pro bono committee continued to work with the Tax Court (in conjunction with LegalCORPs and VLN) to provide pro bono representation to pro se Tax Court appeals.

 

Submitted By:
Allison Leppert, Section Chair

 

MSBA Tax Law Section
Annual Report
2010-11

Section Membership
As of June 24, 2011, the Tax Law Section has 565 members.  This accounts for a 2% increase in Section membership since July 1, 2010.

Financial Status
The Tax Law Section had an account balance inclusive of investments of $34,226.42 as of April 30, 2011. 

While the Section’s reserves where smaller at the end of the year than at the beginning (largely due to the donation to the MSBA), the Section continues to have a strong balance sheet, and did not require any changes to the annual dues of $25.

Continuing Legal Education Programs and Social Events
The Section conducted eleven CLE events, totaling 14.5 credits (this includes 1.0 Ethics and 1.0 Elimination of Bias Credits).   All of the programs were very successful and well attended.  

Seven of these were monthly one-hour CLEs that were free to Tax Section members.  The other four included: the MNDOR and MSBA Tax Law Section Liaison Group Meeting; an annual 2.5 hour reception and meeting at the Department of Revenue; the Section’s Annual Judge's Conference; and a co-sponsored CLE with the Criminal Law Section related to Al Capone and tax fraud.

In addition, the Section co-sponsored the 70th Annual Tax Institute with Minnesota CLE.  This event featured 9.5 Standard CLE credits, 1.0 Ethics credits and 1.0 Elimination of Bias credits.  The Institute was very well attended with 133 participants. 

The Tax Law Section also hosted a social networking event at a Minnesota Twins game in April 2011 in conjunction with the Section’s April CLE.

Program Date
Program Topic
CLE Event Code and Credit
# of Attendees
8/24/10
MN DOR & MSBA Tax Law Section Liaison Group Meeting
147522;
1.5 Standard
47
9/16/10
Recent Corporate Tax Developments: A View From Treasury
147943;
1.0 Standard
31
10/21/10
2009 National Healthcare Law: Individual Health Insurance Mandate, Subsidy, Penalty
149739;
1.0 Standard
20
11/18/10
4th Annual CLE & Reception at the MNDOR "A Recap of Minnesota’s Tax Climate in 2010"
150225;
1.0 Standard
47
12/2/10
70th Annual Tax Institute
(co-sponsored with MNCLE)
150003;
9.5 Standard, 1.0 Ethics, 1.0 EOB
133
1/20/11
Corporate Tax Practice Panel
152158;
1.0 Standard
31
2/17/11
Tax Planning for Same-Sex Couples (co-sponsored with the MN Lavender Bar Assoc.)
152920;
1.0 Elimination of Bias
53
2/23/11
Uncle Al Capone: The Untold Story of Chicago's #1 Gangster from his Niece's Perspective - Legal and Ethical Lessons from the 1931 and 1991 Capone Trials" (co-sponsored with the Criminal Law Section)
153214;
1.0 Standard and
1.0 Ethics
81
3/17/11
Minnesota Sales/Use Tax: Focus on Transactions
154066;
1.0 Standard
26
4/28/11
Compromising Tax Obligations
154778;
1.0 Standard
62
4/28/11
Twins Game
N/A
70
5/26/11
2011 Minnesota Tax Court Update
156143;
1.0 Standard
25
6/15/11
Annual Judges Conference
156241;
3.0 Standard
87

Legislation and Amicus Briefs
This was an extremely busy year for the Tax Law Section’s legislative committee, and the Section was able to keep its members appraised of several important tax bills. Two of the legislative initiatives (one at the section level and one at the MSBA level) were passed into law. 

Bill Status (as of June 2011) Section Involvement
HF353/SF173 Revenue commissioner official orders appeal filing method and deadlines clarification. Referred to House Judiciary Committee and Senate Tax Committee.  Drafted and supported by the Tax Section.
HF904/SF740 Commissioner of revenue contract authority provided, and abusive transfer pricing schemes regulated. Referred to House State Government Finance Committee and Senate State Government Committee. Opposed by the Tax Section
HF1436/SF1156  Clarifying amendments to Minn. Stat. §278.05 subd. 6 (“The 60-Day Rule”) Included in HF1219, the omnibus technical tax bill, which was signed by Gov. Dayton. Drafted and supported by the Tax Section.

The Tax Law Section did not submit any amicus briefs in the 2010-11 term.

Annual Meeting and Election Results
The Section’s annual meeting and elections were held on June 15, 2011, in conjunction with the annual Judges Conference.  The event was held in the afternoon at the University Club in St. Paul and was very well attended with 87 participants.

The following individuals were elected to serve as Section Officers in 2011-12:

Chair: Allison Leppert
Vice Chair: Nick Furia
Treasurer: John Stenzel
Secretary: Ann Westerlund Petersen

The following individuals were elected to serve as Council Members from July 1, 2011 – June 30, 2013:

Mike Obrien
Caroline Balfour

The following individuals will serve as the Section’s MSBA Assembly representative and alternate in 2011-12:

Representative: Ann Westerlund Petersen
Alternate: John Stenzel

Other Section Accomplishments
The Tax Law Section’s pro bono committee continued to work with the Tax Court (in conjunction with LegalCORPs and VLN) to provide pro bono representation to pro se Tax Court appeals.

The Section donated a new $800 podium to the tax court (theirs was stolen).

The Tax Law Section also voluntarily contributed $5,000 to the MSBA to assist with a deficit in their general fund.

Submitted By:
Gina DeConcini, Section Chair


MSBA Tax Law Section
2009-2010 Annual Report

Mission and Goals for 2009-2010.  To monitor and comment on pending tax legislation, regulations and court rules;  inform practitioners of developments through continuing education programs and the quarterly newsletter; encourage the development of beneficial professional relationships with other Tax Law Section members; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the Internal Revenue Service.

Tax Council and Officers:  The governing body of the Tax Law Section is the Tax Council, which consists of twelve members.  Members are limited to three consecutive two-year terms.  Below is a list of the 2009-2010 Tax Council members and officers:

2009-2010 Tax Council:
Barry Clegg – 2nd Term
Christina Cook – 2nd Term
Terrence Costello – 2nd Term
Gina DeConcini – 3rd Term
Tina Mohr – 1st Term
Tom Muck – 2nd Term
John Stenzel – 1st Term
Adam Thimmesch – 1st Term

2009-2010 Officers:
Chair:  Robert Stuart – 1st Term
Vice Chair:  Patrick Butler – 2nd Term
Treasurer: Allison Woodbury Leppert – 2nd Term
Secretary:  Nicholas Furia – 1st Term
 
Tax Council Meetings.  The Tax Council held eight regular meetings during the 2009-2010 fiscal year, from September through May.  These meetings were open to the entire membership of the Tax Section.  Section members were invited and encouraged to attend, and informed of the schedule of meetings and speakers through email, the Tax Section News, the Section’s home page on the web, and at Section events such as the Section’s Annual Tax Institute.  Most meetings included speakers and one hour of CLE credit.  CLE programs with more than one credit are described below under the heading Continuing Education Programs.  Speakers for the one credit monthly CLEs included:

Honorable David Gustafson, Judge, United States Tax Court
Steven Kaplan, Fredrikson & Byron
Mike Tilton, Best Buy
Thomas G. Haluska, Anoka County Attorney’s Office
Larry D. Martin, Martin & Associates
Kristin Hickman, University of Minnesota School of Law
Honorable George Perez, Chief Judge, Minnesota Tax Court

In addition to the above, on January 8, 2010, the Department of Revenue hosted a “town hall” style liaison meeting (1.5 CLE credits) to discuss a wide variety of subjects with the MSBA Tax Section members, including the Department’s legislative initiatives for the upcoming session.  This meeting was very well attended by the Department of Revenue and the Tax Section members.  Another liaison meeting is planned for August 2010.

Annual Section Meeting.  The Tax Law Section held its annual meeting on June 9, 2010 at the University Club in St. Paul in conjunction with the Section’s Annual Judges Conference and Seminar.  The following individuals were either elected to the Tax Council or will be continuing a two-year term during 2010-2011:

Patrick Butler – 3rd Term (expires in 2012)
Christina Cook – 3rd Term (expires in 2012)
Terrence Costello – 3rd Term (expires in 2012)
Tina Mohr – 1st Term (expires in 2011)
Tom Muck – 3rd Term (expires in 2012)
Ann Westerlund Petersen – 1st Term (expires in 2012)
Robert Stuart – 2nd Term (expires in 2012)
Adam Thimmesch – 1st Term (expires in 2011)

2010-2011 Officers:
Chair:  Gina DeConcini – 3rd Term (expires in 2011)
Vice Chair:  Allison Woodbury Leppert – 2nd Term (expires in 2011)
Treasurer: Nicholas Furia – 2nd Term (expires in 2012)
Secretary:  John Stenzel – 2nd Term (expires in 2012)

In addition to the above, the Tax Council also elected Teresa Molinaro to be the chair of the pro bono initiative committee and Michael O’Brien and Benjamin Wagner to be the co-chairs of the legislative initiative committee.

Continuing Education Programs.  The Tax Council sponsored three multi-credit CLE seminars.  In November 2009, approximately 150 attendees and 20 faculty attended the 69th Annual Tax Institute organized with Minnesota CLE (9.5 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit).  The 2010 Tax Institute is tentatively scheduled for December 2 and 3, 2010. 

On December 17, 2009, the Section held its third annual 2.0 credit CLE at the Minnesota Department of Revenue.  The CLE featured a number of informative speakers from the MN DOR, IRS and Minnesota Attorney General’s Office and approximately 50 people were in attendance.

On June 9, 2010, the Section sponsored the Annual Judges Conference (3.00 CLE credits).  Approximately 100 people attended the conference.  The conference featured a number of interesting speakers including U.S. Tax Court Judge Mark Holmes.  Bill Klein and Joel Michael each received the Section’s Distinguished Service Award at the conference.

Tax Section Newsletter.  Ann Westerlund Petersen, KPMG, served as the Section’s newsletter editor this year.  The newsletter provides Section members with valuable information on Section activities and agency developments.  It also contains featured articles and summaries of pending Minnesota tax cases.

Legislative Activities.  The Tax Council monitored administrative and legislative developments at the federal and state levels.  The four main legislative issues advanced by the Section this year at the Minnesota Legislature were:

  • Legislation clarifying the “60-day rule” for Minnesota property tax appeals
  • Legislation creating a Minnesota sales tax exemption for transfers of property to and from single member LLCs
  • Legislation extending the Minnesota statute of limitations for refunds relating to commissioner-filed returns
  • Legislation correcting the Minnesota “interest netting” rules 

Unfortunately, all of the Section’s legislative initiatives had a budget impact, which made it extremely difficult (if not impossible) to get the provisions enacted this session given the tough economic times and large budget deficit.  The Section believes that the legislative proposals represent good tax policy and that the proposals have a good chance of passing once the budget deficits subside. 

In addition to the above initiatives, the Tax Section also opposed legislation that reversed several Minnesota Tax Court decisions to allow licensed assessors to testify as experts and submit property tax appraisals in property tax litigation.  Despite the Section’s opposition, the legislation passed.  The Section’s efforts were not a complete loss, however, as the Section worked with the Department of Revenue to remove certain controversial provisions from the proposed legislation that would have overridden evidentiary rules and the Section’s testimony provided the Legislature with valuable information so that they could make a more informed decision.

Pro Bono/Volunteer Service Activities.  The Tax Section continued its pro bono efforts this year.  The Tax Section, in collaboration with the Minnesota Tax Court, Volunteer Lawyers Network (VLN) and Legal Corps, launched the Minnesota Tax Court pro bono project.  Under this project, taxpayers who file pro se appeals to the Minnesota Tax Court (other than property tax appeals) will receive information from the Tax Court showing them how to contact VLN and Legal Corps to determine if they qualify for pro bono representation.  VLN and/or Legal Corps will screen each applicant to determine if the taxpayer meets the income guidelines and, if he or she does, an email will be sent to the Tax Section members through a listserv maintained by the MSBA requesting a volunteer to represent the taxpayer on a pro bono basis. 


MSBA Tax Law Section
2008-2009 Annual Report


Mission and Goals for 2008-2009: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; encourage the development of beneficial professional relationships with other Tax Law Section members; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the Internal Revenue Service.

Tax Council and Officers: The governing body of the Tax Law Section is the Tax Council, which consists of twelve members. Members were limited to two consecutive two year terms.  Due to an ongoing trend of members serving as Vice Chair the second year of their second term, prohibiting them from serving as Chair the following year, the Council voted to amend the bylaws.  MSBA approved this change.  A third two year term is now allowed.  Below is a list of the 2008-2009 Tax Council members and officers:

2008 – 2009 Tax Council
Barry Clegg                   2008-2010 – 2nd term
Terrence Costello         2008-2010 – 2nd term
Nicholas Furia              2008-2010
Thomas Muck               2008-2010 – 2nd term
Duane Schroeder          2007-2009
Lisa Schultz                 2007-2009
John Stenzel                  2008-2010
Robert Stuart                2008-2010

2008 – 2009 Officers:
Chair:               Christina Cook – 2nd term
Vice Chair:       Gina DeConcini – 2nd term
Treasurer:         Pat Butler
Secretary:         Allison Woodbury Leppert

Tax Council Meetings: The Tax Council held eight regular meetings during the 2008-2009 fiscal year, from September through May.  These meetings were open to the entire membership of the Tax Law Section.  Section members were invited and encouraged to attend, and informed of the schedule of meetings and speakers through e-mail, the Tax Section News, the Section’s home page on the web and at Section events such as the Section’s annual Tax Institute.  It was encouraging to see members who attended as law students remained active once admitted to the bar.  Current law students continued to attend meetings and were encouraged to become active in the Section.  Most meetings included speakers and one hour of CLE credit.  CLE programs with more than one credit are described below under the heading Continuing Education Programs. Speakers for the one credit CLEs included:

Bill Lunka, Senior Manager, Multistate Tax Group, Deliotte Tax
Robert Collins, Lindquist & Vennum, PLLP
Professor David Schultz, Hamline University School of Business
Greg Jenner, Senior Tax Partner, Stoel Rives LLP
Eve Borenstein, Borenstein and McVeigh Law Office LLC
Reid Huey, Associate Area Counsel, and Fran Holmes, Attorney, IRS
Honorable George W. Perez, Chief Judge, Minnesota Tax Court

Annual Section Meeting:  The Tax Law Section held its annual meeting on June 3, 2009, at the University Club in St. Paul in conjunction with the Section’s Annual Judges Conference and Seminar.  The following individuals were elected to the Tax Council or will be continuing a two year term during 2009-2010.

Christina Cook             2008-2010 – 2nd term
Gina DeConcini            2009-2011 – 3rd term
Barry Clegg                  2008-2010 – 2nd term
Terrence Costello         2008-2010 – 2nd term
Tina Mohr                    2009-2011
Thomas Muck              2008-2010 – 2nd term
John Stenzel                 2008-2010
Adam Thimmesch         2009-2011

2009-2010 Officers:
Chair:               Robert Stuart
Vice Chair:       Pat Butler – 2nd term
Treasurer:         Allison Woodbury Leppert – 2nd term
Secretary:         Nicholas Furia

Note:  Due to the increase in legislative and pro bono efforts of the Tax Law Section, the Tax Council named Gina DeConcini to create a subcommittee to pursue legislative efforts and David Martin to create a subcommittee to pursue pro bono opportunities.  Members wishing to join either subcommittee should contact them directly.

Continuing Education Programs:  The Section sponsored three multi-credit CLE seminars. 

In December 2008, over 100 members attended the 68th Annual Tax Institute organized with Minnesota CLE (9.25 CLE credits, including breakout sessions for 1.0 of ethics credit and 1.0 of elimination of bias credit).  The 2009 Tax Institute is tentatively scheduled for December 1 and 2, 2009.

Also in December, 2008, over 50 members attended a two credit CLE program and reception in the Skjegstad Room at the Minnesota Department of Revenue.  The CLE featured a number of speakers from DOR, IRS and the Attorney General’s office.  The reception was well attended and offered networking opportunities and the ability to speak with government employees in a non-controversial setting.

In June, 2008, close to 100 members attended the Annual Judges Conference and Seminar (3.0 CLE credits).  A variety of speakers provided an interesting program.  Dale Busacker and Paul Lindstroth received Distinguished Service Awards at the Conference.

Tax Section Newsletter:  Dan Kidney, KPMG and Ann Petersen, KPMG, served as co-editors.  After several years, Dan has stepped down from this position and the Section is looking for someone to join Ann in editing the newsletter.  In addition to providing section members with information on section activities and agency developments, the Tax Section News featured articles dealing with tax law developments and an update on current Tax Court cases.

Monitoring and Responding to Developments:  The Tax Council monitored, responded to and created administrative and tax law developments at the federal and state levels.  The Tax Council continued to support amending the “60 Day Rule” to clarify the taxpayer’s responsibility in the 60 days after the property tax petition must be filed.  Due to the state budget issues, this issue did not get far in the Legislature this year and the amendments were not acted on.  The Tax Council sent a letter to the House supporting funding for the Tax Court.  The Tax Council monitored legislative changes resulting from the Under the Rainbow decision.  New legislation was enacted in this area defining the criteria for establishing "institutions of purely public charity" for Minnesota property tax exemption purposes.    The Tax Council monitored, responded and testified regarding our support for legislation allowing single member LLCs to have the same "occasional sale exemption" for sales and use tax purposes when contributing goods between the member and the entity as provided for all other types of organizations.  This issue also did not get far in the legislature due to budget issues.  Finally, the Tax Council monitored, responded, and testified regarding a proposal to add a layer of due process for officer liability assessments where the taxpayer misses the 60 day appeal deadline.  Legislation was passed allowing the taxpayer to make a payment on the liability, request a refund within 3.5 years, and get a hearing when the refund claim is denied.  At the hearing, the taxpayer will have a "second chance" to argue that he or she is not a responsible party for purposes of officer liability.

In addition to legislative efforts, the Tax Council worked with the Minnesota Tax Court to create two new pro bono opportunities.  The first opportunity, in response to declining property values, involves seminars on how to contest a residential property valuation.  One of the seminars will be recorded and available on the MSBA website.  It is hoped that the additional information will assist people in understanding the process and the necessary documentation, easing the educational burden on the Tax Court.  There will also be an explanation of what the court cannot do, such as reduce property taxes due to an inability to pay.

The second effort involves Commissioner Cases.  The Council worked with DOR and the Attorney General’s office to create a system notifying taxpayers they may qualify for free legal assistance.  The Low Income Taxpayer Clinics in Minnesota cannot assist taxpayers who only have state tax issues.  This is a restriction of IRS funding.  The Council worked with Volunteer Lawyers Network and Legal Corps to design a volunteer program to assist the taxpayers who only have state issues.  It is expected that this program will begin in the next fiscal year.

 


MSBA Tax Law Section
2007-2008 Annual Report


Mission and Goals for 2007-2008: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; encourage the development of beneficial professional relationships with other Tax Law Section members; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council and Officers: The governing body of the Tax Law Section is the Tax Council, which consists of twelve members. Members are limited to two consecutive full two-year terms (which excludes partial terms of members elected to fill a vacancy and complete an unexpired term). Below is a list of the 2007-2008 Tax Council members and officers:
2007-2008 Tax Council
Barry Clegg                              2006-2008
Terrence Costello                     2006-2008
Jerome Geis                             2006-2008 – 2nd term
Jed Davidson Larkin                 2006-2008
Thomas Muck                          2006-2008
Duane Schroeder                      2007-2009
Lisa Schultz                              2007-2009
Allison Woodbury Leppert       2007-2009


2007-2008 Officers
Chair: Heather Broneak – 2nd term
Vice Chair: Christina Cook
Treasurer: Gina DeConcini
Secretary: Pat Butler

 

Tax Council Meetings: The Tax Council held seven regular meetings during the 2007-2008 fiscal year, from September through May. These meetings were open to the entire membership of the Tax Section. Section members were invited and encouraged to attend, and informed of the schedule of meetings and speakers through e-mail, the Tax Section News, the Section's home page on the web, and at Section events such as the Section's annual Tax Institute. Most meetings included speakers and one hour of CLE credit. CLE programs with more than one credit are described below under the heading Continuing Education Programs. Speakers for the one credit CLEs included:

·      Joe Warren, Internal Revenue Service Local Taxpayer Advocate: Developments at the IRS Taxpayer Advocate Service Office
·      Kristin Hickman, Professor at the University of Minnesota Law School: The Need for Mead Part 2: Rejecting Tax Exceptionalism in Judicial Deference
·      Nick Furia, Fredrikson & Byron: The 60-Day Rule: A Trap for the Unwary
·      Alan Wilensky – Ethics Credit: Tax Practice and Tax Ethics: Where Are We Now and Where Are We Going?
·      Chief Judge George Perez, Minnesota Tax Court: 2008 Minnesota Tax Court Update.
Also of note, on February 15, 2008, the Tax Law Section joined the Health Law Section and the Nonprofit Committee of the Business Law Section in presenting a panel discussion on the recent Under the Rainbow Childcare vs. Goodhue County property tax case. This one credit CLE was held at the Town and Country Club in St. Paul and had almost 150 attendees. Holding a joint CLE with other MSBA sections proved to be a successful method of updating members on new legal developments.
In addition to providing updates to attendees, the meetings generated some interesting and frank discussion among section members regarding several current federal and state tax issues.

Annual Section Meeting: The Tax Law Section held its annual meeting on June 4, 2008, at the University Club in St. Paul in conjunction with the Section's Annual Judges Conference and Seminar.
The following individuals were elected to the Tax Council or will be continuing completing a two-year term during 2008-2009:
Duane Schroeder          2007-2009
Lisa Schultz                  2007-2009
Barry Clegg                  2008-2010- 2nd term
Terrence Costello         2008-2010- 2nd term
Nicholas Furia              2008-2010
Thomas Muck              2008-2010- 2nd term
John Stenzel                 2008-2010
Robert Stuart                2008-2010


2008-2009 Officers
Chair: Christina Cook
Vice Chair: Gina DeConcini – 2nd term
Treasurer: Pat Butler
Secretary: Allison Woodbury Leppert

Continuing Education Programs:  The section sponsored three multi-credit CLE seminars.
In November 2007, approximately 125 attendees and 20 faculty attended the 67th Annual Tax Institute organized with Minnesota CLE (9.25 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit). We have tentatively scheduled the 2008 Tax Institute for December 2 and 3, 2008.
On December 14, 2007, the section held a two credit continuing legal education program and a holiday reception in the Skjegstad Room at the Minnesota Department of Revenue. The CLE featured a number of speakers from the DOR and close to 100 people attended. It was a very successful alternative to the typical monthly CLE, and many suggested it should be an annual event.
In June 2007, close to 100 individuals attended the annual Judges Conference and Seminar (3.00 CLE credits). An excellent slate of featured presenters provided an interesting program. In addition, Walter Pickhardt received the Tax Law Section’s Distinguished Service Award at the Conference.

Tax Section Newsletter:  Dan Kidney, KPMG, and Anne Westerlund, KPMG, continued serving as co-editors for the Tax Section News during this past year. In addition to providing section members with information on section activities and agency developments, the Tax Section News featured articles dealing with tax law developments and an update on current Tax Court cases.

Monitoring and Responding to Developments:  The Tax Council monitored administrative and legislative tax law developments at the federal and state levels. The Tax Council supported the proposal to amend the “60-Day rule” to clarify what information must be exchanged in certain property tax petitions, and to change the standard for noncompliance from automatic dismissal with prejudice to allowing judicial review of compliance under Rule 37 of the Minnesota Rules of Civil Procedure governing discovery. Although the proposal had some success at the legislature, it was ultimately not included in a bill, and will be revisited next year.
The Tax Council also supported a request for a change to a proposed rule related to the isolated and occasional sale exemption. The Tax Council will continue to monitor this proposed rule and determine whether future action is desired.
Increase in Participation: The participation both in numbers attending our CLEs and in the variety of participants appears to have increased during 2007-2008. A number of law school students have regularly attended the Tax Law Section Council meetings as well as the CLEs. Of the four hundred and thirty-some section members, it seems that more are taking advantage of the benefits that the section offers. This increase in participation is just one indication that 2007-2008 was a successful year for the Tax Law Section.



MSBA Tax Law Section
2006-2007 Annual Report

Mission and Goals for 2006-2007: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council and Officers: The governing body of the Tax Law Section is the Tax Council, which consists of twelve members. Members are limited to two full two-year terms (which excludes partial terms of members elected to fill a vacancy and complete an unexpired term). Below is a list of the 2006-2007 Tax Council members and officers:

2006-2007 Tax Council

First complete term expires 6/30/07:


Gina DeConcini
Deloitte & Touche
120 South Sixth Street #400
Minneapolis, MN 55401

Peter Fuchsteiner
Gray Plant Mooty
1010 W. St Germain St. # 600
St. Cloud, MN 56301-0966

Tom Muck
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402-1425

First complete term expires 6/30/08:


Christina Cook,
Mid-MN Legal Assistance
430 1st Avenue N,
Suite 300
Minneapolis, MN 55401

Jed Larkin,
3M
3M Center Bldg
St Paul, MN
55144-1000

Patrick Butler,
Moss & Barnett, PA
90 S. 7th St. #4800
Minneapolis, MN 55042

Barry Clegg,
Gray Plant Mooty
500 IDS Center
80 South Eight St.
Minneapolis, MN 55402

Second complete term expires 6/30/08:


Jerry Geis
Briggs & Morgan
2200 First National Bank Bldg
332 Minnesota Street
St. Paul, MN 55101

 

Heather Broneak
University of Minnesota
Room 204E
WBOB
1300 South Second Street
Minneapolis, MN 55454

Second complete term expires 6/30/07


Yuri B. Berndt
Moss & Barnett
90 South Seventh Street #4800
Minneapolis, MN 55402

Terrance Costello
Lindquist & Vennum, PLLP
80 S. Eighth Street, #4200
Minneapolis, MN 55402
(Replacement Term)

Bob Stuart
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402

2005-2006 Officers
Chair: Yuri B. Berndt
Vice Chair:      Bob Stuart
Treasurer:       Heather Broneak
Secretary:       Gina DeConcini

Tax Council Meetings: The Tax Council held eight regular meetings during the 2006-2007 fiscal year, from September through May. These meetings were open to the entire membership of the Tax Section. Section members were invited to attend and informed of the schedule of meetings and speakers through e-mail, the Tax Section News, the Section's home page on the web, and at Section events such as the Section's annual Tax Institute. Most meetings included speakers and one hour of CLE credit. Speakers included:
·      The Honorable Judge Stephen J. Swift of the U.S. Tax Court
·      Kristin Hickman, University of Minnesota
·      Terese Mitchell, Dwight Remmers, and Loretta Nunn, Minnesota Revenue
·      Steve Kaplan, Fredrikson & Byron
·      Joel Michael, Staff Coordinator- Research Department, Minnesota House of Representatives
·      State Senator Mee Moua
·      Chief Judge George Perez, Minnesota Tax Court.
In addition to providing updates to attendees, the meetings generated some interesting and frank discussion among section members regarding several current federal and state tax issues.

Annual Section Meeting: The Tax Law Section held its annual meeting on June 6, 2007, at the University Club in St. Paul, in conjunction with the Section's Annual Judges Conference and Seminar. Nina Olson, the National Taxpayers Advocate was the key note speaker at this event.  In addition, John Windhorst, Jr. received the Tax Section’s Distinguished Service Award at the Judges Conference. 

The following individuals were elected to the Tax Council or will be continuing completing a two-year term during 2007-2008:
First complete term expires 6/30/09


Lisa Schultz
Cargill Incorporated
Tax Department
P.O. Box 5626
Minneapolis, MN 55440-5626

Duane Schroeder
341 Halsey Av NE
Buffalo, MN 55313

Allison Woodbury Leppert
Leonard, Street & Deinard
150 South 5th Street, #230
Minneapolis, MN 55402

First complete term expires 6/30/08:


Christina Cook
Mid-MN Legal Assistance
430 1st Avenue N,
Suite 300
Minneapolis, MN 55401

Jed Larkin
3M
3M Center Bldg
St Paul, MN
55144-1000

Patrick Butler
Moss & Barnett, PA
90 S. 7th St. #4800 Minneapolis, MN 55042

Barry Clegg
Gray Plant Mooty
500 IDS Center
80 South Eight St.
Minneapolis, MN 55402

Second complete term expires 6/30/09:


Gina DeConcini
Deloitte & Touche
120 South Sixth Street #400
Minneapolis, MN 55401

Terrance Costello
Lindquist & Vennum, PLLP
80 S. Eighth Street, #4200
Minneapolis, MN 55402

Tom Muck
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402-1425

Second complete term expires 6/30/08:


Jerry Geis
Briggs & Morgan
2200 First National Bank Bldg
332 Minnesota Street
St. Paul, MN 55101

 

Heather Broneak
University of Minnesota
Room 204E
WBOB
1300 South Second Street
Minneapolis, MN 55454

2007-2008 Officers
Chair: Heather Broneak
Vice Chair:      Christina Cook
Treasurer:       Gina DeConcini
Secretary:       Pat Butler

Continuing Education Programs:  The section sponsored two formal CLE seminars. In November 2006, approximately 160 attendees attended the 66th Annual Tax Institute organized with Minnesota CLE (9.75 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit). We have tentatively scheduled the 2007 Tax Institute for November 5 and 6, 2007.

In June 2007, more than 85 attendees attended the annual Judges Conference and Seminar (3.00 CLE credits).

Tax Section News:  Dan Kidney, KPMG, and Anne Westerlund served as co-editors for the Tax Section News during this past year. In addition to providing section members with information on section activities and agency developments, the Tax Section News featured articles dealing with tax law developments as a result of recent court cases.


Monitoring and Responding to Developments:  The Tax Council monitored administrative and legislative tax law developments at the federal and state levels. The Tax Council monitored the patenting of tax advice and its impact on tax practitioners in Minnesota as well as throughout the country.
New Lawyers Liaison:  Matt McKimm of Briggs & Morgan and Ben Britton of General Mills served as the Section’s New Lawyer Liaisons.  Matt and Ben provided timely information and ideas regarding inclusion of New Lawyers into the Tax Section.
New Ideas Committee:  The New Ideas committee chaired by Don Brown provided the Tax Council with a list of ideas that could be used as a springboard for increasing membership and increasing the services provided by the Tax Section.  The list of ideas include: (i) additional CLE (with 2 hours of CLE credit) and having meetings outside of downtown Minneapolis, (ii) sponsor New Lawyer Section social, (iii) membership survey, and (iv) fall open house at Minnesota Revenue.


MSBA Tax Law Section
2005-2006 Annual Report

Mission and Goals for 2004-2005: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council and Officers: The governing body of the Tax Law Section is the Tax Council, which consists of twelve members. Members are limited to two full two-year terms (which excludes partial terms of members elected to fill a vacancy and complete an unexpired term). Below is a list of the 2005-2006 Tax Council members and officers:

2005-2006 Tax Council

First complete term expires 6/30/06:

Jerry Geis
Briggs & Morgan
2200 First National Bank Bldg
332 Minnesota Street
St. Paul, MN 55101

 

Heather Broneak
Larson Allen Weishair
220 South Sixth Street #300
Minneapolis, MN 55402-1436

First complete term expires 6/30/07:

Gina DeConcini
Deloitte & Touche
120 South Sixth Street #400
Minneapolis, MN 55401

Peter Fuchsteiner
Gray Plant Mooty
1010 W. St Germain St. # 600
St. Cloud, MN 56301-0966

Tom Muck
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402-1425

Second complete term expires 6/30/06:

William Klein
Gray Plant Mooty
3400 City Center
33 South 6th Street
Minneapolis, MN 55402

Don Brown
Cargill, Inc.
P.O. Box 5626
Minnetonka, MN 55440-5626

Bruce Ackerman
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

Paul Linstroth
Leonard Street & Deinard
150 South 5th Street
Suite 230
Minneapolis, MN 55402

Second complete term expires 6/30/07:

Yuri Berndt
Moss & Barnett
90 South Seventh Street #4800
Minneapolis, MN 55402

Jon Peterson
Winthrop & Weinstine
225 South Sixth Street #3500
Minneapolis, MN 55402

Bob Stuart
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402


2005-2006 Officers

Chair: Don Brown
Vice Chair: Jon Peterson
Treasurer: Yuri Burndt
Secretary: Bob Stuart

Tax Council Meetings: The Tax Council held eight regular meetings during the 2005-2006 fiscal year, from September through May. These meetings were open to the entire membership of the Tax Section. Section members were invited to attend and informed of the schedule of meetings and speakers through e-mail, the Tax Section News, the Section's home page on the web, and at Section events such as the Section's annual Tax Institute. Most meetings included speakers and one hour of CLE credit. Speakers included:

In addition to providing updates to attendees, the meetings generated some interesting and frank discussion among section members regarding several current federal and state tax issues.

Annual Section Meeting: The Tax Law Section held its annual meeting on June 7, 2006, at the University Club in St. Paul, in conjunction with the Section's Annual Judges Conference and Seminar. The agenda included a vote on amending the Section Bylaws and election of Tax Council members and officers.

The changes made to the Section Bylaws were to change the name of the Section to the "Tax Law Section", the Vice Chair's duties include arranging and coordinating the monthly CLEs, the Secretary and Treasurer are to serve as delegates to the MSBA Assembly, meeting notices can be sent by e-mail, Section action must be approved by MSBA Assembly, and meeting can be held through electronic means.

The following individuals were elected to the Tax Council or will be continuing completing a two-year term during 2006-2007:

First complete term expires 6/30/07

Gina DeConcini
Deloitte & Touche
120 South Sixth Street #400
Minneapolis, MN 55401

Peter Fuchsteiner
Gray Plant Mooty
1010 W. St Germain St. # 600
St. Cloud, MN 56301-0966

Tom Muck
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402-1425

First complete term expires 6/30/08:

Christina Cook,
Mid-MN Legal Assistance
430 1st Avenue N,
Suite 300
Minneapolis, MN 55401

Jed Larkin,
3M
3M Center Bldg
St Paul, MN
55144-1000

Patrick Butler,
Krass Monroe, P.A.
8000 Norman Center Dr., Suite 1000
Minneapolis, MN 55437

Barry Clegg,
Rider Bennett, LLP
33 South Sixth Street, Suite 4900
Minneapolis, MN 55402

Second complete term expires 6/30/07:

Yuri Berndt
Moss & Barnett
90 South Seventh Street #4800
Minneapolis, MN 55402

Terrance Costello
Lindquist & Vennum PLLP
80 S Eighth St #4200 Minneapolis, MN 55402
(completing Jon Peterson's term)

Bob Stuart
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402

Second complete term expires 6/30/08:

Jerry Geis
Briggs & Morgan
2200 First National Bank Bldg
332 Minnesota Street
St. Paul, MN 55101

 

Heather Broneak
Larson Allen Weishair
220 South Sixth Street #300
Minneapolis, MN 55402-1436


2006-2007 Officers

Chair: Yuri Burndt
Vice Chair: Bob Stuart
Treasurer: Heather Broneak
Secretary: Gina DeConcini

Continuing Education Programs: The section sponsored two formal CLE seminars. In November 2005, approximately 175 persons attended the 65th Annual Tax Institute organized with Minnesota CLE (9.00 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit). We have tentatively scheduled the 2006 Tax Institute for November 6 and 7, 2006.

In June 2006, more than 75 persons attended the annual Judges Conference and Seminar (3.00 CLE credits).

Tax Section News: Heather Broneak, LarsonAllen, and Dan Kidney, PricewaterhouseCoopers, served successfully as co-editors for the Tax Section News during this past year. In addition to providing section members with information on section activities and agency developments, the Tax Section News featured articles dealing with tax law developments as a result of recent court cases.

Due to changes at the Office of Attorney General, we no longer are receiving updates on tax litigation. In order to keep members apprised of pending court cases, Jerry Geis, has been reviewing the Tax Court filings and preparing a brief summary for the Tax Section News.

As a result of being elected Treasurer, Heather Broneak will no longer be working on the newsletter. Anne Westerlund, currently a student at Hamline University Law School and a clerk at Minneapolis Legal Aid, agreed to assist Dan during 2006-2007.

Monitoring and Responding to Developments: The Tax Council monitored administrative and legislative tax law developments at the federal and state levels. At the May meeting held at the Minnesota Tax Court, the Tax Council reiterated its willingness to meet with legislators and testify before the legislative committees on the importance of fully funding the Tax Court. Judge Perez mentioned that it would be very helpful if the Court had sufficient funds to hire a law clerk. The members of the Council told Judge Perez that they would follow up with him prior to the start of the 2007 legislative session.

Contribution to Mid-Minnesota Legal Assistance: The Section contributed $3,000 to Mid-Minnesota Legal Assistance (MMLA). The contribution enabled MMLA to obtain an additional $9,000 that will be used to fund a clerkship. The clerk will work with Somalia s immigrants who have significant tax problems as a result of the actions of a local tax preparer.

When Christina Cook from MMLA approached the Tax Council and requested that the Section make a contribution, the Council requested that the MMLA submit a grant proposal to the Council. The proposal was then published in the Tax Section News and members were encouraged to contact a Council member with their thoughts on making the contribution, either positive or negative, which some members did.

At its March meeting, a majority the Council voted to make the contribution.

Recruitment: The December Council meeting was held at the offices of Fredrikson & Byron and featured John James, Lommen, Abdo, Cole, King & Stageberg, P.A. Mr. James spoke on the Alex G. Olson v. State of Minnesota case in which he is representing plaintiffs challenging Minnesota's JOBZ program on the basis that the program violates both the Minnesota and U.S. Constitution. Invitations to the meeting were also extended to members of the New Lawyers and Law Students Section. There was a reception held after the presentation.

During this past year, Jerry Geis and Don Brown met twice with Professor Kathryn Hickman and Gregg Polsky from the University of Minnesota law school on how to better involve in the section students with an interest in Tax. Don visited two of the classes prior to the MSBA Student networking event in February to promote participation in the section.



MSBA Tax Law Section
2004-2005 Annual Report

Mission and Goals for 2004-2005: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council and Officers: The governing body of the Tax Law Section is the Tax Council, which consists of twelve members. Members are limited to two full two-year terms (which excludes partial terms of members elected to fill a vacancy and complete an unexpired term). Below is a list of the 2004-2005 Tax Council members and officers:

2004-2005 TAX COUNCIL

First complete term expired 6/30/05:

Yuri Berndt
Moss & Barnett
90 South Seventh Street #4800
Minneapolis, MN 55402-4129

Jon Peterson
Winthrop & Weinstine
225 South Sixth Street #3500
Minneapolis, MN 55402-4629

Bob Stuart
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402-1425


First complete term expires 6/30/06:

Jerry Geis
Briggs & Morgan
2200 First National Bank Bldg
332 Minnesota Street
St. Paul, MN 55101

 

Heather Wisniewski
Larson Allen Weishair
220 South Sixth Street #300
Minneapolis, MN 55402-1436


Second complete term expired 6/30/05:

Fran Holmes
Larson Allen Weishair
220 South Sixth Street #300
Minneapolis, MN 55402-1436

John Babcock
Rinke-Noonan
1015 W. St Germain St. # 300
St. Cloud, MN 56302-1497

Bill Vincent
William A. Vincent, P.A.
17736 Excelsior Blvd.
Minnetonka, MN 55345


Second complete term expires 6/30/06:

William Klein
Gray Plant Mooty
3400 City Center
33 South 6th Street
Minneapolis, MN 55402

Don Brown
Cargill, Inc.
P.O. Box 5626
Minnetonka, MN

Bruce Ackerman
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

Paul Linstroth
Leonard Street & Deinard
150 South 5th Street #230
Minneapolis, MN 55402


2004-2005 Officers

Chair: Fran Holmes
Vice Chair: Don Brown
Treasurer: Jon Peterson
Secretary: Yuri Berndt

Tax Council Meetings: The Tax Council held nine regular meetings during the 2004-2005 fiscal year, from September through May. These meetings were open to the entire membership of the Tax Section. Section members were invited to attend and informed of the schedule of meetings and speakers through e-mail, the Section newsletter, the Section's home page on the web, and at Section events such as the Section's annual Tax Institute. Most meetings included speakers and one hour of CLE credit. Speakers included: John James, Lommen Nelson Law Firm; Terese Mitchell and Dwight Remmers, Minnesota Appeals and Legal Services; Joel Michael, Tax Research Division, Minnesota House of Representatives; Minnesota Senator Don Betzold; Brad Delapena, Attorney General's Tax Litigation Division; Reid Huey and John Schmittdiel, Area Counsel for the Internal Revenue Service; Lynn Reed, Minnesota Taxpayers Association; and Chief Judge George Perez at the Minnesota Tax Court. The meetings generated some interesting and frank discussion among section members regarding several current federal and state tax issues.

Annual Section Meeting: The Tax Law Section held its annual meeting on June 13, 2005, at the University Club in St. Paul, in conjunction with the Section's annual Judges Conference and Seminar. The agenda included a chair's report and election of Tax Council members and officers. The following individuals were elected to the Tax Council or will be continuing completing a two-year term during 2005-2006:

2005 -2006 TAX COUNCIL

First complete term expires 6/30/06:

Jerry Geis
Briggs & Morgan
2200 First National Bank Bldg
332 Minnesota Street
St. Paul, MN 55101

 

Heather Wisniewski
Larson Allen Weishair
220 South Sixth Street #300
Minneapolis, MN 55402-1436


First complete term expires 6/30/07:

Gina DeConcini
Deloitte & Touche
120 South Sixth Street #400
Minneapolis, MN 55402

Peter Fuchsteiner
Gray Plant Mooty
1010 W. St Germain St. # 600
St. Cloud, MN 56301-0966

Tom Muck
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402-1425


Second complete term expires 6/30/06:

William Klein
Gray Plant Mooty
3400 City Center
33 South 6th Street
Minneapolis, MN 55402

Don Brown
Cargill, Inc.
P.O. Box 5626
Minnetonka, MN

Bruce Ackerman
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

Paul Linstroth
Leonard Street & Deinard
150 South 5th Street #230
Minneapolis, MN 55402


Second complete term expires 6/30/07:

Yuri Berndt
Moss & Barnett
90 South Seventh Street #4800
Minneapolis, MN 55402-4129

Jon Peterson
Winthrop & Weinstine
225 South Sixth Street #3500
Minneapolis, MN 55402-4629

Bob Stuart
Fredrikson & Byron
220 South Sixth Street #4000
Minneapolis, MN 55402-1425


2005-2006 Officers

Chair: Don Brown
Vice Chair: Jon Peterson
Treasurer: Yuri Berndt
Secretary: Bob Stuart

Continuing Education Programs: The section sponsored two formal CLE seminars. In November 2002, approximately 175 persons attended the 64th Annual Tax Institute organized with Minnesota CLE (9.00 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit). We have tentatively scheduled the 2005 Tax Institute for November 7 and 8, 2005. In June 2005, more than 75 persons attended the annual Judges Conference and Seminar (3.00 CLE credits).

Newsletter: Don Brown, Cargill, and Heather Wisniewski, LarsonAllen, completed another successful year as editors of the newsletter, publishing several excellent newsletters informing members of section activities and tax law developments. With his responsibilities as Tax Council Chair, Don Brown will no longer be working with Heather as editor of the newsletter. Gina DeConcini, Deloitte & Touche, will be assisting Heather.

Monitoring and Responding to Developments: The Tax Council monitored administrative and legislative tax law developments at the federal and state levels, including responses to the State's financial problems.

Recognition of Achievements:

The Tax Council had three subcommittees this year.

The December Council meeting featured Minnesota Senator Don Betzold, Chair of the Senate Judiciary Committee and a member of the Senate Tax committee, discussing the upcoming 2005 legislative session. A reception co-sponsored by Winthrop & Weinstine law firm followed the December CLE. Members of the Law Student Section and New Lawyers Section were invited guests for the CLE and reception.

In May, the Tax Law Section instituted TaxTalk, the e-mail list for the MSBA tax law section. The e-mail list is meant to provide an opportunity for Tax Law Section members to share ideas and ask each other questions outside the Section's regular in-person events and other programs. Tax section members received an invitation to join the e-mail list. The list is meant to be used to discuss professional matters related to tax or the Section.


MSBA Tax Section
2002-2003 Annual Report

Mission and Goals for 2002-2003: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council and Officers: The governing body of the Tax Section is the Tax Council, which consists of twelve members. Members are limited to two full two-year terms (which excludes partial terms of members elected to fill a vacancy and complete an unexpired term). Below is a list of the 2002-2003 Tax Council members and officers:

TAX COUNCIL

First complete term expired 6/30/03:

Fran Holmes
Deloitte & Touche
120 South 6th Street
Suite 400
Minneapolis, MN 55402

Diane Kroupa
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

Bill Vincent
William A. Vincent, P.A.
17736 Excelsior Blvd.
Minnetonka, MN 55345


First complete term expires 6/30/04:

William Klein
Gray Plant Mooty
3400 City Center
33 South 6th Street
Minneapolis, MN 55402

Don Brown
Cargill, Inc.
P.O. Box 5626
Minnetonka, MN

Bruce Ackerman
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

Paul Linstroth
Leonard Street & Deinard
150 South 5th Street
Suite 230
Minneapolis, MN 55402


Second complete term expired 6/30/03:

Sue Ann Nelson
Oppenheimer Wolff & Donnelly
45 South 7th Street
Suite 3400
Minneapolis, MN 55402

Jerry Geis
Briggs & Morgan
2200 First National
Bank Bldg
332 Minnesota Street
St. Paul, MN 55101

Tom Muck
Fredrikson & Byron
900 South 2nd Avenue
Suite 1100
Minneapolis, MN 55402

Second complete term expires 6/30/04:

Faye Witt
Johnson Killen Thobodeau & Seiler
811 Norwest Center
Duluth, MN 55802

 

Kathryn Sedo
University of Minnesota
Law School
229 - 19th Avenue South
Minneapolis, MN 55455

Officers

Chair: William Klein
Vice Chair: Kathryn Sedo
Treasurer: Fran Holmes
Secretary: Don Brown

Tax Council Meetings: The Tax Council held seven regular meetings during the 2002-2003 fiscal year, from September through May. These meetings were open to the entire membership of the Tax Section. Section members were invited to attend and informed of the schedule of meetings and speakers through e-mail, the Section newsletter, the Sectionís home page on the web, and at Section events such as the Sectionís annual Tax Institute. Most meetings included speakers and one hour of CLE credit. Speakers included: Terese Mitchell and Dwight Remmers of the Minnesota Department of Revenue; Dan Salomone, then Executive Director of the Minnesota Taxpayers Association, now Commissioner of the Minnesota Department of Revenue; Rep. Ron Abrams, Chair, Tax Committee of the Minnesota House of Representatives; Barry Greller of the Minnesota Attorney Generalís office; Dale R. Veer and Linda S. Pilgreen, or the IRSís St. Paul Office of Appeals, and Chief Judge George Perez at the Minnesota Tax Court. The meetings generated some interesting and frank discussion among section members regarding several current federal and state tax issues.

Annual Section Meeting: The Tax Section held its annual meeting on June 4, 2003, at the University Club in St. Paul, in conjunction with the Sectionís annual Judges Conference and Seminar. The agenda included a chairís report and election of Tax Council members and officers. The following individuals were elected to the Tax Council or will be continuing completing a two-year term during 2003-2004:

TAX COUNCIL

First complete term expires 6/30/04

William Klein
Gray Plant Mooty
3400 City Center
33 South 6th Street
Minneapolis, MN 55402

Don Brown
Cargill, Inc.
P.O. Box 5626
Minnetonka, MN

Bruce Ackerman
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

Paul Linstroth
Leonard Street & Deinard
150 South 5th Street
Suite 230
Minneapolis, MN 55402

First complete term expires 6/30/05

John Babcock
Rinke-Noonan
Suite 700
Wells Fargo Center
400 First Street South
P.O. Box 1497
St. Cloud, MN 56302-149

Yuri Berndt
Moss & Barnett
4800 Wells Fargo Center
90 South Seventh Street
Minneapolis, MN 55402-4129

Jon Peterson
Winthrop & Weinstine
3000 Dain Rauscher Plaza
60 South Sixth Street
Minneapolis, MN 55402

Bob Stuart
Oppenheimer Wolff & Donnelly
45 South 7th Street
Suite 3400
Minneapolis, MN 55402

Second complete term expires 6/30/04

Faye Witt
Johnson Killen Thobodeau & Seiler
811 Norwest Center
Duluth, MN 55802

 

Kathryn Sedo
University of Minnesota
Law School
229 - 19th Avenue South
Minneapolis, MN 55455

Second complete term expires 6/30/05

Fran Holmes
Deloitte & Touche
120 South 6th Street
Suite 400
Minneapolis, MN 55402

 

Bill Vincent
William A. Vincent, P.A.
17736 Excelsior Blvd.
Minnetonka, MN 55345


Officers

Chair Kathryn Sedo
Vice Chair Fran Holmes
Treasurer Don Brown
Secretary Jon Peterson

Continuing Education Programs: The section sponsored two formal CLE seminars. In November 2002, more than 200 persons attended the 62nd Annual Tax Institute organized with Minnesota CLE (9.00 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit). We have tentatively scheduled the 2003 Tax Institute for November 17 and 18, 2003. In June 2003, more than 75 persons attended the annual Judges Conference and Seminar (3.00 CLE credits).

Newsletter: Don Brown, Cargill, and Heather Wisniewski, Deloitte & Touche, completed another successful year as editors of the newsletter, publishing several excellent newsletters informing members of section activities and tax law developments. Following Council approval, the newsletter has been changed from a glossy, mailed publication to electronic publication and e-mail distribution. The change is expected to produce noticeable savings for the Section.

Monitoring and Responding to Developments: The Tax Council monitored administrative and legislative tax law developments at the federal and state levels, including responses to the Stateís financial problems.

Minnesota Tax Court Anniversary: The Section sponsored an enjoyable and well-attended reception in November to mark the 25th Anniversary of the Minnesota Tax Court. The reception was attended by many current and former Minnesota Tax Court Judges as well as many others from the Minnesota tax law community.

Community Activities: Members of the Tax Section participated in a day of construction (mudding drywall) the MSBAís 2003 Habitat for Humanity house.

Recognition of Achievements: The section awarded Distinguished Service Awards to Raymond R. Krause, former judge of the Minnesota Tax Court and present Deputy Commissioner of Revenue, and Gerald W. Leland, an Internal Revenue Service Associate Area Counsel, in recognition of their long and valued service to the tax community.

Financial Information: Tax Section Treasurer, Fran Holmes, submitted monthly reports to the Tax Council on the financial activities and status of the section. An annual expense and income report will be prepared that will help the council make budget decisions for 2002-2003.

William D. Klein, 2002-2003 Chair


MSBA Tax Section
2000-01 Annual Report

Mission and Goals for 2000-2001: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council and Officers: The governing body of the Tax Section is the Tax Council, which consists of twelve members. Below is a list of the 2000-2001 Tax Council members and officers:

TAX COUNCIL

Second term expires 6/30/01

Terrance Costello
Lindquist & Vennum
80 South 8th Street
Suite 4200 IDS Center
Minneapolis, MN 55402

Paul Linstroth
Leonard Street & Deinard
150 South 5th Street
Suite 230
Minneapolis, MN 55402

Thomas Regan
Regan & Simafranca
8500 Normandale Lk Blvd
Suite 1680
Minneapolis, MN 55437


First term expires 6/30/01

Sue Ann Nelson
Oppenheimer Wolff & Donnelly
45 South 7th Street
Suite 3400
Minneapolis, MN 55402

Jerry Geis
Briggs & Morgan
2200 First National Bk Bldg
332 Minnesota Street
St. Paul, MN 55101

Tom Muck
Fredrikson & Byron
900 South 2nd Avenue
Suite 1100
Minneapolis, MN 55402


First term expires 6/30/02

Faye Witt
Johnson Killen Thobodeau & Seiler
811 Norwest Center
Duluth, MN 55802

Michael Karp
Blethen Gage & Krause
127 S. 2nd Street
P.O. Box 3049
Mankato, MN 56002

Kathryn Sedo
U of M Law School
229 - 19th Avenue South
Minneapolis, MN 55455


Second term expires 6/30/02

William Klein
Gray Plant Mooty
3400 City Center
33 South 6th Street
Minneapolis, MN 55402

Paige Renard
P.O. Box 5626
Cargill, Inc.
Minnetonka, MN

Bruce Ackerman
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402


Officers

Chair
Vice Chair
Treasurer
Secretary

Thomas M. Regan
Michael Karp
William Klein
Open
 

 

Tax Council Meetings: The Tax Council held eight regular meetings during the 2000-2001 fiscal year, from September through May. These meetings were open to the entire membership of the Tax Section. Section members were invited to attend and informed of the schedule of meetings and speakers through e-mail, the section newsletter and home page and at section events such as the Annual Tax Institute. Among other things, the meetings facilitated open and frank discussion between section members regarding the federal and state tax issues, both substantive and procedural.

Section Annual Meeting: The Tax Section held its annual meeting on June 6, 2001 at the University Club in St. Paul. The agenda included a chairís report, a treasurerís report, and election of Tax Council members and officers. The following individuals were elected to the Tax Council or will be continuing their term.

Tax Council Members 2001-2002:

First term expires 6/30/02

Faye Witt
Johnson Killen Thobodeau & Seiler
811 Norwest Center
Duluth, MN 55802

Michael Karp
Blethen Gage & Krause
127 S. 2nd Street
P.O. Box 3049
Mankato, MN 56002

Kathryn Sedo
U of M Law School
229 - 19th Avenue South
Minneapolis, MN 55455


Second term expires 6/30/02:

William Klein
Gray Plant Mooty
3400 City Center
33 South 6th Street
Minneapolis, MN 55402

Don Brown
P.O. Box 5626
Cargill, Inc.
Minnetonka, MN

Bruce Ackerman
Faegre & Benson
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

First term expires 6/30/03:

Fran Holmes
Deloitte & Touche
120 South 6th Street
Suite 400
Minneapolis, MN 55402

Diane Kroupa
330 Zircon Lane
Plymouth, MN 55447

William Vincent
William A. Vincent, P.A.
17736 Excelsior Blvd.
Minnetonka, MN 55345


Second term expires 6/30/03:

Sue Ann Nelson
Oppenheimer Wolff & Donnelly
45 South 7th Street
Suite 3400
Minneapolis, MN 55402

Jerry Geis
Briggs & Morgan
2200 First National Bk Bldg
332 Minnesota Street
St. Paul, MN 55101

Tom Muck
Fredrikson & Byron
900 South 2nd Avenue
Suite 1100
Minneapolis, MN 55402


Officers
:
The following Tax Council members
were elected to serve as officers of the Section:

Chair
Vice Chair

Treasurer
Secretary

Sue Ann Nelson
William Klein
Kathryn Sedo
Fran Holmes

 

Continuing Education Programs: The section sponsored two formal CLE seminars. In November 2000, more than 250 persons attended the 60th Annual Tax Institute organized with Minnesota CLE (9.25 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit). In June 2001, more than 90 persons attended the annual Judges Conference and Seminar (2.75 CLE credits).

Newsletter: Fran Holmes, Deloitte & Touche, and Don Brown, Cargill, completed another successful year as editors of the newsletter, publishing four excellent newsletters informing members of section activities and tax law developments.

Monitoring and Responding to Developments: The Tax Council monitored administrative and legislative tax law developments at the federal and state levels. In particular, the council and section members followed the proposed Minnesota Sales Tax Recodification legislation.

Community Activities: Members of the Tax Section participated in a day of construction at the Habitat for Humanity house sponsored by the Minnesota State Bar Association.

Recognition of Achievements: The section awarded the Distinguished Service Award to Judge Diane Kroupa for her many years of service to the tax community.

Financial Information: Tax Section Treasurer, William Klein, submitted monthly reports to the Tax Council on the financial activities and status of the section. An annual expense and income report will be prepared that will help the council make budget decisions for 2001-2002.

Thomas M. Regan, 2000-2001 Chair


MSBA Tax Section
1999-2000 Annual Report

Mission and Goals for 1999-2000: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council and Officers: The governing body of the Tax Section is the Tax Council, which consists of twelve members. Below is a list of the 1999-2000 Tax Council members and officers:

TAX COUNCIL

Second term expires 6/30/00:
David N. Haynes
Leonard, Street and Deinard, P.A.
150 S. fifth St., #2300
Minneapolis, MN 55402
Stacy D. Rubsam
Grant Thornton
200 S. Sixth Street, #500
Minneapolis, MN 55402-1459
Michael C. Karp
Blethen Gage & Krause PLLP
127 S. Second St.
P.O. Box 3049
Mankato, MN 56002-3049

 Second term expires 6/30/01:
Terrance A. Costello
Lindquist & Vennum
80 South Eighth Street
Suite 4200 IDS Center
Minneapolis, MN 55402
Thomas M. Regan
Regan & Vincent
8500 Normandale Blvd., #1680
Bloomington, MN 55437
Paul J. Lindstroth
Leonard, Street and Deinard, P.A.
150 S. Fifth Street, #2300
Minneapolis, MN 55402

First term expires 6/30/00:
Jon L. Peterson
Dorsey & Whitney LLP
220 S. Sixth Street
Minneapolis, MN 55402
Ann Novacheck
Lindquist & Vennum
80 South Eighth Street
Suite 4200 IDS Center
Minneapolis, MN 55402
 

First term expires 6/30/01:
Sue Ann Nelson
Oppenheimer Wolff & Donnelly
45 S. Seventh Street, #3400
Minneapolis, MN 55402
Jerry Geis
Briggs and Morgan
2200 First National Bank Building
332 Minnesota Street
St. Paul, MN 55101
Tom Muck
Fredrikson & Byron, P.A.
900 South Second Ave. S., #1100
Minneapolis, MN 55402

Officers
Chair
Vice Chair
Treasurer
Secretary
Terrance A. Costello
Thomas M. Regan
Ann Novacheck
Jon L. Peterson
 

Tax Council Meetings: The Tax Council held nine regular meetings during the 1999-2000 fiscal year, from September through May. These meetings were open to the entire membership of the Tax Section. Section members were invited to attend and informed of the schedule of meetings and speakers through the section newsletter and home page and at section events such as the Annual Tax Institute. Among other things, the meetings facilitated open and frank discussion between section members regarding the Multidisciplinary Practice issues and speakers from the Internal Revenue Service and the Minnesota Department of Revenue.

Section Annual Meeting: The Tax Section held its annual meeting on June 7, 2000, at the Downtown University Club in St. Paul. The agenda included a chair’s report, a treasurer’s report, and election of Tax Council members and officers. The following individuals were elected to the Tax Council and as Officers of the Tax Council.

New Tax Council Members:
Michael C. Karp
Blethen Gage & Krause PLLP
127 S. Second St.
P.O. Box 3049
Mankato, MN 56002-3049
William D. Klein
Gray, Plant, Mooty, Mooty & Bennett, P.A.
3400 City Center
33 South Sixth Street
Minneapolis, MN 55402
Paige M. Renard
Cargill, Incorporated
Minnetonka, MN
Faye M. Witt
Johnson, Killen, Thibodeau & Seiler
811 Norwest Center
Duluth, MN 55802
Kathryn J. Sedo
University of Minnesota Law School
229 - 19th Avenue South
Minneapolis, MN 55455
 

 Officers:
Chair
Vice Chair
Treasurer
Secretary
Thomas M. Regan
Michael C. Karp
Jon L. Peterson
William D. Klein
 

Continuing Education Programs: The section sponsored two formal CLE seminars. In November, 1999, over 225 persons attended the 59th Annual Tax Institute organized with Minnesota CLE (9.0 CLE credits, including breakout options for 1.0 of ethics credit and 1.0 of elimination of bias credit). In June, 2000, over 100 persons attended the annual Judges Conference and Seminar (3.0 CLE credits).

Newsletter: Fran Holmes, Deloitte & Touche, completed her third year as editor of the newsletter, publishing four excellent newsletters informing members of section activities and tax law developments.

Monitoring and Responding to Developments: The Tax Council monitored administrative and legislative tax law developments at the federal and state levels. In particular, the council and section members followed the proposed Minnesota Sales Tax Recodification legislation. Further, at the request of the MSBA MDP Task Force, the Tax Council issued a report to that Task Force in March 2000 summarizing its discussions and recommendations regarding MDP issues.

Recognition of Achievements: The section awarded the Community Service Award to Alan Bernick for his substantial commitment to community service and volunteer work. The section awarded the Distinguished Service Award to David Haynes for his many years of service to the Tax Section.

Financial Information: Tax Section Treasurer Ann Novacheck submitted monthly reports to the Tax Council on the financial activities and status of the section. She also will prepare an annual expense and income report that will help the council make budget decisions for 2000-2001. The Tax Council has in recent years maintained a reserve (surplus) beyond what is needed for annual expenditures. This reserve cushions the section from cash-flow problems arising from gaps in the timing of income and expenses and gives the section flexibility to handle unforseen expenses, such as from sudden legislative developments, retirements of tax officials, and newsletter variations. Due to this unforeseeability, the exact amount of the surplus is unknown, but it is less than one year’s expenses.

Terrance A. Costello, 1999-2000 Chair


MSBA Tax Section
1997-98 Annual Report

Mission and Goals for 1997-98: To monitor and comment upon pending tax legislation, regulations and court rules; inform practitioners of developments through continuing education programs and the quarterly newsletter; and promote communication with governmental organizations involved in developing, interpreting, and enforcing tax law, including the Minnesota Department of Revenue and the IRS.

Tax Council: The governing body of the Tax Section is the Tax Council, which consists of twelve members, two of which must practice outside the Twin Cities metropolitan area. Below is a list of the 1997-98 Tax Council members and officers:

At the Tax Section annual meeting, the following persons were elected to replace the council members with second terms expiring in 1998 and to serve as officers during 1998-99:

Tax Council Meetings: The Tax Council held nine regular meetings during the 1997-98 fiscal year, from September through May. The January meeting was held at the Minneapolis Athletic Club in association with the MSBA midyear meeting. These meetings were open to the entire membership of the Tax Section. Section members were invited to attend and informed of the schedule of meetings and speakers through the section newsletter and home page and at section events such as the annual Tax Institute. Among other things, the meetings facilitated open and frank discussion between section members and tax officials invited as guest speakers, including representatives of Hennepin County Attorneyís Office and the Minnesota Department of Revenue, Congressman Jim Ramstadís legislative director/tax counsel, the IRS district counsel for the area, a Minnesota Tax Court judge, and the tax litigation manager for the Minnesota Attorney Generalís office. In addition, Tax Council members held one meeting in conjunction with a courtroom technology seminar at the new federal courthouse in Minneapolis.

Section Annual Meeting: The Tax Section held its annual meeting on June 17, 1998, at the Minnesota Club in St. Paul. The agenda included a chairís report, a treasurerís report, and election of Tax Council members and officers, as detailed above in the Tax Council section.

Continuing Education Programs: The section sponsored two formal CLE seminars. In November, 1997, over 300 persons registered for the 57th Annual Tax Institute organized with Minnesota CLE (9.0 CLE credits, including a breakout option for 1.0 ethics credit). In June, 1998, over 100 persons registered for the annual Judges Conference and Seminar (2.75 CLE credits, including 0.5 for ethics). In addition, we established the quarterly Tax Controversy/Tax Litigation Roundtable to provide a less formal setting in which practitioners could discuss developments in a subspecialty area.

Newsletter, Home Page and Brochure: Fran H. Holmes, Deloitte & Touche, completed her first year as editor of the newsletter, publishing four excellent newsletters informing members of section activities and tax law developments. In addition, with the assistance of the MSBA, the section got its home page up and running and began publishing Tax Council agendas and minutes in that forum. Also with the assistance of the MSBA, a section brochure was published, and the council began work on revising the brochure to better suit long-term goals.

Monitoring and Responding to Developments: The Tax Council monitored administrative and legislative tax law developments at the federal and state levels. In particular, the council and section members followed the IRS Restructuring and Reform Act in the U.S. Congress, focusing on proposals to shift the burden of proof in tax cases to the government and to grant a privilege of confidentiality to nonlawyers practicing before the IRS and in U.S. Tax Court. At the request of the Tax Council, the MSBA Board of Governors in November sent a letter to congressional leaders urging full hearings on the IRS Restructuring and Reform Act. The Tax Council in January sent its own letter expressing opposition to the burden shifting and nonlawyer privilege proposals.

Recognition of Achievements: The section awarded the Community Service Award to Jon Theobald for his substantial commitment to community service and volunteer work. The section awarded the Distinguished Service Award to former Minnesota Tax Court Judge Kathleen Doar for her seven years' outstanding service on the Tax Court. The section also hosted a farewell reception to mark Judge Doar's retirement from the bench. All section members and many judges and other tax officials were invited to attend.

Pro Bono: The section provided support and assistance in lining up instructors and referrals for the newly created William Mitchell Tax Clinic, which provides pro bono representation on planning matters to nonprofit organizations and small businesses.

Long-Range Planning: Following up on efforts begun in 1996-97 with a member survey, the Tax Council appointed a Long-Range Planning Committee to evaluate the sectionís services and activities and provide suggestions for future direction. The committee met three times. Among other things, the committee defined the core constituency of the section, identified member demographic information that should be collected, began shaping a Tax Section mission statement, ranked and evaluated current section services and activities and generated ideas for improving the five identified as most important, made suggestions for improving outreach to new members, and brainstormed about new activities for the future. The committee wrote a draft report that was submitted to the Tax Council in May. The final report will be submitted to the council in September and published in the newsletter.

Financial Information: Tax Section Treasurer Kristi Carlson submitted monthly reports to the Tax Council on the financial activities and status of the section. She also will prepare an annual expense and income report that will allow the council to make budget decisions for 1998-99 and determine an appropriate dues level for 1999-2000. The Tax Council has in recent years maintained a reserve (surplus) beyond what is needed for annual expenditures. This reserve cushions the section from cash-flow problems arising from gaps in the timing of income and expenses and gives the section flexibility to handle unforeseen expenses, such as from sudden legislative developments, retirements of tax officials, and newsletter variations. Due to this unforeseeability, the exact amount of the surplus is unknown, but it is less than one yearís expenses. In the last few years, the section has generally spent more than it has taken in, causing the surplus to dwindle gradually. At present, the Tax Section has $7,500 invested in a 6-month Certificate of Deposit account with U.S. Bank, and that is the maximum amount that Council has determined it would be prudent to invest on a relatively long-term basis (for more than three months). As of the end of April, 1998, the section also had approximately $4,500 in its cash account with the MSBA, with potentially several thousands of dollars in operating expenses, mostly for the newsletter and Annual Judges Conference, yet to be charged against the account before fiscal-year-end. The section chair met with the MSBA Governance and Finance Committee to report on the sectionís reserves and provide input as that committee considered developing MSBA-wide reserve policy. In light of the surplus funds available for section expenditures, the Tax Council voted to keep section dues at $15 ($7.50 for students) for 1998-99.

Outreach to New Members: The Tax Council determined that an individual or committee should be specifically assigned to contact new members and welcome them to the section. Terry Costello agreed to take on that responsibility. In addition, the council sent representatives to the New Member Happy Hour sponsored by the MSBA Membership Committee.

--Denise Roy,
1997-98 Chair


MSBA Tax Section
1996-97 Annual Report

The Minnesota State Bar Association Tax Section was very active during the 1996-1997 fiscal year.

Mission and Purpose: The Tax Section continued to fulfill its mission of monitoring developments of the tax law and its administration, together with the exchange of ideas and information among tax practitioners.

Tax Council Meetings: The Tax Council conducted 11 formal meetings during the 1996-1997 fiscal year. These meetings were open to the entire membership of the Tax Section. These meetings continued to be an excellent source for members of the section to exchange ideas concerning technical tax knowledge and practical practice tips. The meetings also facilitated open and frank dialogues between the section's membership and representatives of the Minnesota Department of Revenue, the Internal Revenue Service, the Minnesota Attorney General's Office, the Internal Revenue Service District Counsel's office, and other prominent governmental and non-governmental agencies.

56th Annual Tax Institute: Almost 200 registered attendees benefited from the wide array of timely topics presented by excellent speakers at the Tax Section's 56th annual Tax Institute. The Tax Section, in conjunction with Minnesota Continuing Legal Education, produced another tremendous seminar for tax attorneys and practitioners. At the Tax Institute, we presented the 1996 Tax Section Community Service Award to John P. Byron, who had demonstrated substantial commitment to community service by providing volunteer time to his community.

Taxpayer Bill of Rights: A task force of members of the Tax Section worked successfully with the Minnesota Department of Revenue to make various changes to Minnesota's tax laws in an effort to conform them to the Federal Taxpayer Bill of Rights 2 that was enacted in July 1996.

Newsletters: Through the incredibly hard work of editor Myron L. Frans, the Tax Section published three issues of our newsletter. We also successfully transitioned the principal editor responsibilities to Frances H. Holtnes.

Minnesota State Bar Association Administrative Matters: The Tax Section provided input to the Minnesota State Bar Association on various internal administrative matters, including improving methods for efficiently and effectively providing support services to the various sections, and providing input to proposed changes in the Minnesota State Bar Association's policy regarding continuing legal education credits for section-sponsored activities.

Annual Meeting: The Tax Section held its annual meeting on June 18, 1997, at the Minnesota Club in downtown St. Paul. Our treasurer reports that the Tax Section continues to maintain adequate financial resources to conduct our planned activities and we have modest reserves available, if needed. The relatively good financial position of the Tax Section allowed us to continue to offer to provide a high level of benefits to our members without the need to increase the section's dues. At the annual meeting, we also elected our newest members of the Tax Council and our officers for the ensuing year. Elected to their first two-year terms were: Terrance A. Costello, Paul J. Linstroth and Thomas M. Regan. Elected to their second two-year terms were: Bruce A. Ackerman, David C. Bahls and Steven B. Kutscheid. The following individuals were not eligible for election at the annual meeting and will simply continue to serve for their remaining terms: Kristi K. Carlson, David N. Haynes, Frances H. Holmes, Dexter A. Larson, Denise Roy and Stacy D. Rubsam. Jerome A. Geis, Tracy M. Smith and Alan E. Bernick had served the maximum terms permitted under the Tax Section's bylaws and were not eligible for re-election this year. The Tax Section formally acknowledged with gratitude the contributions of these individuals during their prior terms of service. The last item of business at the annual meeting was the election of the tax council's officers for the 1997-1998 fiscal year. Denise Roy was elected as chair, Bruce Ackerman was elected as vice chair, Kristi Carlson was elected as treasurer, and David Bahls was elected as secretary.

Annual Judges Conference and Tax Seminar: On June 18, 1997, the Tax Section held its annual Judges Conference and Tax Seminar in downtown St. Paul. We were once again fortunate to have senior officials and representatives of the Minnesota Department of Revenue, the Internal Revenue Service, the Internal Revenue Service District Counsel's Office, and the Minnesota Attorney General's Office. In addition, the Hon. Kathleen Doar of the Minnesota Tax Court and the Hon. Steven Swift of the United States Tax Court provided us with interesting and useful information. The conference and seminar was followed by our traditional social hour and reception. As usual, this event was one of the highlights of our year. Finally, the Tax Section presented its Distinguished Service Award to Robert Cunningham for his years of distinguished service as District Counsel for the Internal Revenue Service.

Tax Court Brochure: The Tax Section is providing comments to the Minnesota Tax Court in connection with the court's publication of a brochure for pro se taxpayers. A significant portion of the funding for the Minnesota Tax Court's project was secured through the Minnesota State Bar Association's Impact Fund with the assistance of the Tax Council in 1995-1996.

Membership Survey: The Tax Section is in the process of tabulating the results of an in-depth survey of the section's members that was conducted towards the end of this fiscal year. The purpose of the survey is to obtain direct input and feedback from the membership regarding the Tax Section's activities and how the Tax Section can better serve its members. After the survey results are tabulated, the information will be provided to the Tax Council for further consideration and appropriate action in developing future activities for the Tax Section.

Alan E. Bernick,
Chairperson

- Last Updated 07/05/2013 -