Seminars and Articles

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Seminars Taught:

"The King's Sword and Ciphers," Northwest Bankruptcy Institute, April 3, 2020.  A 90 minute presentation on the federal tax lien laws and reading IRS transcripts for bankruptcy cases.

"Navigating the US Tax Court," Oregon Society of Tax Consultants Tax Controversy Seminar, November 2019.   An hour presentation on the US Tax Court dispute resolution process.
"Living Dangerously: Riding the Lines Between Independent Contractor and Employee." Oregon Society of Tax Consultants Federal Taxation Seminar, October 2019; Oregon Society of Tax Consultants Convention, September 2018, Oregon Society of Enrolled Agents, May 2017, and Oregon State Bar Debtor-Creditor Meeting, August 2016. A two hour presentation on the different standards for distinguishing employees from independent contractors under state and federal law, and the liabilities and bankruptcy issues arising from worker classification audits. 
"The Income tax Consequences of Selling Property (and Other Unpleasant Topics Pertaining to Tax)" and "Getting the Taxes Right:  Priority, Dischargeability, and Secured Status with Tax Claims."  Northwest Bankruptcy Institute, April 2018.  A two hour and a one hour presentation on various topics pertaining to tax in bankruptcy cases, including a discussion of property sales under Bankruptcy Code section 726, April 2018. 
"Tax Booby Traps in Bankruptcy."  National Association of Consumer Bankruptcy Attorneys, Chicago, Illinois, April 2015.  An hour long panel discussion with Robert McKenzie (Chicago) and the Honorable Susan v. Kelley (Bankruptcy Judge, Wisconsin) about tax issues that are frequent causes of error in consumer bankruptcy cases, April 2015.   
"Taxes in Bankruptcy." National Association of Consumer Bankruptcy Attorneys Webinar. A 75 minute presentation on the treatment of cancellation of indebtedness and gain issues arising in bankruptcy and from the sale of distressed property, November 2014. 
"Decedents, Bankruptcy, and Question and Answer Session." Oregon Association of Tax Consultants 2014 Superstar Seminar, Portland, Oregon. A four hour presentation on tax collection issue and lien issues arising with decedent's estates, tax issues in bankruptcy, and a general question and answer period regarding representation of clients before the IRS and Oregon taxing authorities, November 2014. 
"The Federal Audit Controversy Process." Oregon State Bar Taxation Section Luncheon Series, February 2013; Legal Aid CLE for Low Income Tax Clinic Attorneys, March, 2013. 
"Hot Tax Topics In Bankruptcy: SFR Returns and Liens on Retirement Accounts." Lane County Bar Association Debtor-Creditor Meeting, February, 2013. 
"A Ringside Seat at the Recession: Workouts and Warfare with Upside-Down Real Property Loans." Oregon Society of Certified Public Accountants, Real Estate Section, May 2012; Oregon Society of Enrolled Agents Convention, August 2012; Oregon Association of Tax Consultants Superstar Seminar, October 2012. 
"Representing Clients in Tax Audits." Mid-Valley Tax Association, January 2012; Oregon Society of Enrolled Agents Convention, August 2012, Oregon Association of Tax Consultants Superstar Seminar, October 2012. 
"Tax Liabilities: A Basic Primer and Rules You Need to Know." Oregon Law Institute, October 2011. 
"The Power to Tax is the Power to Destroy: Liens, Levies, and the IRS and ODR Collection Processes." Oregon Tax Institute (Oregon State Bar Tax Section), June 2011. 
"Tax Issues for a Recession: Phantom Gains and Cancellation of Indebtedness Income with Distressed Real Property" (also taught under the title, "Taxes with No Money: Phantom Gains and Cancellation of Indebtedness Income with Distressed Real Property"). Oregon Society of CPA's Real Estate Conference, June 2016 and June 2013; Portland State University Professional Development Seminars, November and December 2012; Coos Bay Chapter of the Oregon Society of Tax Consultants, May 2011; IRS Practitioner's Forum, October 2010; Oregon Society of Tax Consultant's Convention, October 2010; Oregon Tax Institute (Oregon State Bar Tax Section), June 2009; Oregon Association of Tax Consultants Super Star Seminar, October 2009; Oregon Society of Tax Consultants, May 2009; Oregon Society of Enrolled Agents, February 2009; Oregon Society of Certified Public Accountants Real Estate Conference, June 2007; Northwest Bankruptcy Institute (Oregon and Washington State Bar Debtor-Creditor Sections), April 2007. 
"The Dischargeability of Taxes in Bankruptcy," Oregon Tax Institute (Oregon State Bar Taxation Section), May 2011. 
"Tax Issues in Bankruptcy." Oregon Society of Tax Consultants, May 2009. 
"Representation in Tax Matters," Oregon Society of Enrolled Agents, January 2009. 
"The Power to Destroy," Broadbrush Taxation, Oregon State Bar CLE 2007. 
"The New Bankruptcy Code," Oregon Society of Certified Public Accountants, June 2006. 
"Remedies of Last Resort: The New Bankruptcy Code and CDP Appeals," Oregon Tax Institute (Oregon State Bar Taxation Section), May 2006. 
"CDP Appeals: Do They Do Any Good?" Bankruptcy and Workout Subcommittee of the American Bar Association Tax Section, San Diego, CA, February 2006. 
"Tax Issues in Bankruptcy." Oregon Society of Licensed Tax Consultants, September 2005. 
"Loophole Pluggers Paradise: The Bankruptcy Abuse Prevention and Consumer Protection Act Changes to the Treatment of Taxes," and "The IRS National And Local Expense Standards." Oregon Law Institute, July 2005, and Debtor-Creditor Section Meeting for the Oregon State Bar, September 2005. 
"Resolving Taxes Through Bankruptcy." IRS Practitioners Forum, October 2003. 
"Managing the Unpayable Tax Liability." Oregon Society of Tax Consultants, September 2003. 
"Resolving Tax Collection Controversies." Oregon Society of Tax Consultants, July 2003, Oregon Society of Certified Public Accountants, November 2002, and Oregon Society of Tax Consultants, September 2002. 
"Bombs, Alchemy, Hand-Offs and Perishable Losses: Tax Planning Opportunities and Pitfalls in Bankruptcy Cases." Northwest Bankruptcy Institute (Oregon and Washington State Bar Debtor-Creditor Sections), Seattle, Washington, April 2003. 
"Dealing with the Tax Man." Oregon State Bar Debtor-Creditor Section, May 2002. 
"The Taxation of Damage Awards." Oregon State Bar Taxation Section, October 2001. 
"The Private Practitioner's Perspective on IRS Appeals." IRS Continuing Professional Education Seminar for the IRS Appeals Offices in Alaska, Washington, Oregon, Northern California, and Hawaii, October 2001. 
"Tax Issues in Bankruptcy." Oregon Society of Tax Consultants Convention, August 2001. 
"Tax Issues for the Small Business." Oregon State Bar Debtor-Creditor Section, July 2001. 
"Tax Evasion and Bankruptcy." Continuing Professional Education for IRS Special Enforcement Program Revenue Agents from the states of Alaska, Hawaii, Oregon, and Washington, September 1999. 
"Lien Priorities and Bankruptcy." Multnomah County Bar Association, Oregon, February 1999. 
"Paper, Rock, Scissors: Who Wins?" Oregon State Bar Debtor-Creditor Section, August 1998. 
"The Willful Evasion of Tax Exception to Discharge in Bankruptcy." Chief Counsel, hour-long presentation on Bankruptcy Code § 523(a)(1)(C) broadcasted nationally on IRS closed-circuit TV. Washington DC, 1997. 
"General Litigation." IRS Chief Counsel sponsored week-long training program for IRS attorneys on tax assessment, collection, and tax litigation and disputes with parties other than the taxpayer. Nashville, Tennessee, 1997. 
"Bankruptcy." IRS Chief Counsel sponsored week-long training program for Alcohol, Tobacco and Firearms attorneys on bankruptcy and tax issues arising therein. Ft. Lauderdale, Florida, 1996. 
"Bankruptcy Practice Seminar." IRS Chief Counsel sponsored week-long training program for Special Assistant US Attorneys focusing on practice for the IRS before the bankruptcy court. Minneapolis, Minnesota, 1995. 
"Bankruptcy Practice Seminar." IRS Chief Counsel sponsored week-long training program for Special Assistant US Attorneys focusing on practice for the IRS before the bankruptcy court. Salt Lake City, 1994. 
"Federal Tax Claims." Oregon Law Institute, Wilsonville, May 1993. 

Articles Published:

"Discharging and Releasing Real and Personal Property from Federal and State Tax Liens." Article published simultaneously in the Oregon State Bar Taxation Section and Debtor-Creditor Section Newsletters, Fall 2010. 
"Ten Things Every Tax Lawyer Should Know About Federal Tax Liens," Article published in the Oregon State Bar Taxation Section Newsletter, Spring 2008. 
"Tax Issues," Update to the tax chapter of the Oregon State Bar Bankruptcy Handbook, Spring 2007. 
"Married Filing Separate v. Joint Income Tax Filing," Insight Newsletter, Oregon State Bar Professional Liability Fund, May 2006. 
"BAPCPA's Changes to Tax Treatment in Bankruptcy." Article published in the Debtor-Creditor Section Newsletter for the Oregon State Bar, March 2006. 
"Avoiding Tax Errors with Cancellation of Indebtedness." Article published in the Debtor-Creditor Section Newsletter for the Oregon State Bar, August 2003. 
"The IRS Reorganization: An Agency in Crisis." Article published in the Taxation Section Newsletter for the Oregon State Bar, February 2003. 
Spousal Relief from Joint Tax Liability." Article published in the Debtor-Creditor Section Newsletter for the Oregon State Bar, Spring 2001. 
"Joint or Separate Income Tax Returns for the Debt-Troubled Household." Article published in the Debtor-Creditor Newsletter for the Oregon State Bar, Winter 2001. 
"IRS Offers in Compromise: A Kinder, Gentler Alternative to Bankruptcy." Article published in the Debtor-Creditor Section Newsletter for the Oregon State Bar, Winter 2000. 
"The New IRS Collection Due Process Appeal Process." Article published in the Debtor-Creditor and Taxation Sections Newsletters for the Oregon State Bar, Fall 1999. 
"Tax Aspects of Bankruptcy." (Parts III and IV thereof); Chapter 11 of the Oregon State Bar handbook on Bankruptcy Law, 1999 Revision. 
"Federal Tax Lien Priorities." Article published in the Debtor-Creditor Section Newsletter for the Oregon State Bar, Summer 1999. 
"An Overview of Tax Administration." Article published in the Debtor-Creditor Section Newsletter for the Oregon State Bar, Spring 1999. 
"Tax Lien Priorities" and "The Treatment of Tax Claims in Bankruptcy," Two Chapters of the Continuing Legal Education materials on competing lien priorities, "Paper, Rock, Scissors: Who Wins?" Oregon State Bar Debtor-Creditor Section Meeting, August 1998. 
"The Willful Evasion of Tax Exception to Dischargeability Under Bankruptcy Code Section 523(a)(1)(C)." IRS deskbook on criteria for tax evasion cases in bankruptcy. Coauthored in 1997 with five members of a national task force. 
"Federal Tax Claims," Chapter 5 of the materials published by the Oregon Law Institute for a 1993 CLE on Governmental Claims in and Out of Bankruptcy. A general discussion of tax liens and their priorities against other creditors. 
"The After-Acquired Property Rule with Federal Tax Liens," Article published in the Oregon Debtor-Creditor Section Newsletter, Spring 1992. 

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