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Tax Section
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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 |
Tom Muck |
First complete term expires 6/30/08:
Christina Cook, Mid-MN Legal Assistance 430 1st Avenue N, Suite 300 Minneapolis, MN 55401 |
Jed Larkin, |
Patrick Butler, |
Barry Clegg, |
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 |
Second complete term expires 6/30/07
Yuri B. Berndt Moss & Barnett 90 South Seventh Street #4800 Minneapolis, MN 55402 |
Terrance Costello |
Bob Stuart |
2005-2006 Officers |
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 |
Allison Woodbury Leppert |
First complete term expires 6/30/08:
Christina Cook Mid-MN Legal Assistance 430 1st Avenue N, Suite 300 Minneapolis, MN 55401 |
Jed Larkin |
Patrick Butler |
Barry Clegg |
Second complete term expires 6/30/09:
Gina DeConcini Deloitte & Touche 120 South Sixth Street #400 Minneapolis, MN 55401 |
Terrance Costello |
Tom Muck |
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 |
2007-2008 Officers |
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 |
Heather Broneak |
First complete term expires 6/30/07:
Gina DeConcini |
Peter Fuchsteiner |
Tom Muck |
Second complete term expires 6/30/06:
William Klein |
Don Brown |
Bruce Ackerman |
Paul Linstroth |
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Second complete term expires 6/30/07:
Yuri Berndt |
Jon Peterson |
Bob Stuart |
2005-2006
Officers Chair: Don
Brown |
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 |
Peter Fuchsteiner Gray Plant Mooty 1010 W. St Germain St. # 600 St. Cloud, MN 56301-0966 |
Tom Muck |
First complete term expires 6/30/08:
Christina Cook, |
Jed Larkin, |
Patrick Butler, |
Barry Clegg, |
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Second complete term expires 6/30/07:
Yuri Berndt |
Terrance Costello |
Bob Stuart |
Second complete term expires 6/30/08:
Jerry Geis |
Heather Broneak |
2006-2007
Officers Chair: Yuri
Burndt |
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: |
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Yuri Berndt |
Jon Peterson |
Bob Stuart |
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First complete term expires 6/30/06: |
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Jerry Geis |
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Heather Wisniewski |
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Second complete term expired 6/30/05: |
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Fran Holmes |
John Babcock |
Bill Vincent |
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Second complete term expires 6/30/06: |
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William Klein |
Don Brown |
Bruce Ackerman Faegre & Benson 2200 Wells Fargo Center 90 South 7th Street Minneapolis, MN 55402 |
Paul Linstroth |
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2004-2005
Officers Chair: Fran
Holmes |
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: |
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Jerry Geis |
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Heather Wisniewski |
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First complete term expires 6/30/07: |
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Gina DeConcini |
Peter Fuchsteiner |
Tom Muck |
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Second complete term expires 6/30/06: |
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William Klein |
Don Brown |
Bruce Ackerman Faegre & Benson 2200 Wells Fargo Center 90 South 7th Street Minneapolis, MN 55402 |
Paul Linstroth |
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Second complete term expires 6/30/07: |
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Yuri Berndt |
Jon Peterson |
Bob Stuart |
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2005-2006
Officers Chair: Don
Brown |
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.
Judge Kathleen Sanberg chairs the Tax Court Rules Project
Subcommittee, assisting the Minnesota Tax Court in the review of its Rules.
This committee will continue its work next 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
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First complete term expired 6/30/03: |
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Fran Holmes |
Diane Kroupa |
Bill Vincent |
First complete term expires 6/30/04:
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William Klein |
Don Brown |
Bruce Ackerman |
Paul Linstroth |
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Sue Ann Nelson |
Jerry Geis |
Tom Muck |
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Second complete term expires 6/30/04:
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Faye Witt |
Kathryn Sedo |
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Officers Chair: William
Klein
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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 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: 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 General’s office; Dale R. Veer and Linda S. Pilgreen, or the IRS’s 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 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 2003-2004:
TAX COUNCIL
First complete term expires 6/30/04
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William Klein |
Don Brown |
Bruce Ackerman |
Paul Linstroth |
First complete term expires 6/30/05
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John Babcock |
Yuri Berndt |
Jon Peterson |
Bob Stuart |
Second complete term expires 6/30/04
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Faye Witt |
Kathryn Sedo |
Second complete term expires 6/30/05
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Fran Holmes |
Bill Vincent |
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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 State’s 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 MSBA’s 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:
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Second term expires 6/30/01 |
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Terrance Costello |
Paul Linstroth |
Thomas Regan |
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Sue Ann Nelson |
Jerry Geis |
Tom Muck |
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Faye Witt |
Michael Karp |
Kathryn Sedo |
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William Klein |
Paige Renard |
Bruce Ackerman |
Officers |
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Chair |
Thomas
M. Regan Michael Karp William Klein Open |
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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 chair’s report, a treasurer’s report, and election of Tax Council members and officers. The following individuals were elected to the Tax Council or will be continuing their term.
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First term expires 6/30/02 |
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Faye Witt |
Michael Karp |
Kathryn Sedo |
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William Klein |
Don Brown |
Bruce Ackerman |
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First term expires 6/30/03: |
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Fran Holmes |
Diane Kroupa |
William Vincent |
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Sue Ann Nelson |
Jerry Geis |
Tom Muck |
Officers: The following Tax Council members were elected to serve as officers of the Section: |
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Chair Treasurer |
Sue Ann Nelson |
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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
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:
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| Chair Vice Chair Treasurer Secretary |
Terrance A. Costello Thomas M. Regan Ann Novacheck Jon L. Peterson |
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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.
| 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 |
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| Chair Vice Chair Treasurer Secretary |
Thomas M. Regan Michael C. Karp Jon L. Peterson William D. Klein |
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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 Attorney’s Office and the Minnesota Department of Revenue, Congressman Jim Ramstad’s 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 General’s 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 chair’s report, a treasurer’s 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 section’s 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 year’s 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 section’s 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
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 08/03/07 -