The Florida Bar Tax Section Podcast

Tax Section Hall of Champions Interview: Michael D. Minton The purpose of the Florida Bar Tax Section's “Hall of Champions” Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Michael D. Minton, who served as Chair of the Tax Section in 2018-2019. More information about Mr. Minton and his practice can be found at https://www.deanmead.com/deanmead-attorney-profiles/michael-d-minton/ Interviewed by H. French Brown, IV.

Tax Section Hall of Champions Interview: William R. Lane, Jr. The purpose of the Florida Bar Tax Section's “Hall of Champions” Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with William R. Lane, Jr., who served as Chair of the Tax Section in 2016-2017. More information about Mr. Lane and his practice can be found at https://www.hklaw.com/en/professionals/l/lane-william-r Interviewed by Steven M. Hogan.

Tax Section Hall of Champions Interview: Guy E. Whitesman The purpose of the Florida Bar Tax Section's “Hall of Champions” Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Guy E. Whitesman, who served as Chair of the Tax Section in 2010-2011. More information about Mr. Whitesman and his practice can be found at https://www.henlaw.com/attorneys/guy-e-whitesman/ Interviewed by H. French Brown, IV.

The purpose of the Florida Bar Tax Section's “Hall of Champions” Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Joel D. Maser, who served as Chair of the Tax Section in 2013-2014. More information about Mr. Maser and his practice can be found at https://www.gtlaw.com/en/professionals/m/maser-joel-d Interviewed by Steven M. Hogan.

Tax Section Hall of Champions Interview: Mark E. Holcomb The purpose of the Florida Bar Tax Section's “Hall of Champions” Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Mark E. Holcomb, who served as Chair of the Tax Section in 2006-2007, and who received the Hart Award for the 2014-2015 year. More information about Mr. Holcomb and his practice can be found at https://www.deanmead.com/deanmead-attorney-profiles/mark-e-holcomb/ Interviewed by H. French Brown, IV.

Tax Section Hall of Champions Interview: Michael A. Lampert The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Michael A. Lampert, who served as Chair of the Tax Section in 2012-2013, and who will receive the Hart Award for the 2020-2021 year. More information about Mr. Lampert and his practice can be found at http://www.taxandelderlaw.com/index.php/en/attorneys-head/michael-a-lampert-esq Interviewed by Steven M. Hogan.

Tax Section Hall of Champions Interview: David E. Bowers The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with David E. Bowers, who served as Chair of the Tax Section in 1999-2000, and who received the Hart Award for the 2016-2017 year.  More information about Mr. Bowers and his practice can be found at https://jonesfoster.com/our-attorneys/david-bowers Interviewed by Steven M. Hogan.

Tax Section Hall of Champions Interview: Louis T.M. Conti The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Louis T.M. Conti, who served as Chair of the Tax Section in 2001-2002, and who received the Hart Award for the 2011-2012 year.  More information about Mr. Conti and his practice can be found at https://www.hklaw.com/en/professionals/c/conti-louis-t-m Interviewed by Sylvia Zwemer.

Tax Section Hall of Champions Interview: Richard A. Josepher The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Richard A. Josepher, who served as Chair of the Tax Section in 2002-2003, and who received the Hart Award for the 2009-2010 year.  More information about Mr. Josepher and his practice can be found at https://floridatax.com/lawyers/richard-a-josepher/ Interviewed by Sylvia Zwemer.

Tax Section Hall of Champions Interview: Joel Bronstein The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Joel Bronstein, who served as Chair of the Tax Section in 1996-1997, and who received the Hart Award for the 2005-2006 year. More information about Joel and his practice can be found at https://www.jpfirm.com/people/joel-d-bronstein/.   Interviewed by Steven M. Hogan.

Tax Section Hall of Champions Interview: Cristin Keane The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Cristin C. Keane, who served as Chair of the Tax Section in 2014-15, and is the 2019-2020 Hart Award recipient.  More information about Cristin and her practice can be found at https://www.carltonfields.com/team/k/cristin-conley-keane. Interviewed by Steven M. Hogan.

Tax Section Hall of Champions Interview: Jason Warner The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Jonathan H. (Jason) Warner, who served as Chair of the Tax Section in 1992-93, and was the Hart Award recipient in 2007-08.  More information about Mr. Warner and his practice can be found at www.warnertaxlaw.com. Interviewed by Sylvia Zwemer.

Tax Section Hall of Champions Interview: Lauren Y. Detzel The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Lauren Y. Detzel, who served as Chair of the Tax Section in 1997-98, and was the Hart Award recipient in 2004-05.  Ms. Detzel practices with the Dean Mead law firm in Orlando, Florida. More information about Ms. Detzel can be found at the following link: https://www.deanmead.com/deanmead-attorney-profiles/lauren-y-detzel/ Interviewed by H. French Brown, IV.

Tax Section Hall of Champions Interview: Edward Koren The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Edward F. Koren, who served as Chair of the Tax Section in 1990-91, and was the Hart Award recipient in 2002-03.  Mr. Koren practices with the Holland & Knight law firm in Tampa, Florida. He can be reached at ed.koren@hklaw.com. More information about Mr. Koren can be found at the following link: https://www.hklaw.com/en/professionals/k/koren-edward-f Interviewed by Sylvia Zwemer.  

Tax Section Hall of Champions Interview: Benjamin Phipps The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Benjamin Phipps, who served as Chair of the Tax Section in 1985-86.  Mr. Phipps practices with the Phipps Howell law firm in Tallahassee, Florida. More information about Mr. Phipps can be found at the following link: https://www.floridabar.org/mybarprofile/63151 Interviewed by Sylvia Zwemer.  

Tax Section Hall of Champions Interview: Bruce H. Bokor The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  This interview in the series is with Bruce H. Bokor, former Chair of the Tax Section and recipient of the Tax Section's 2018-2019 Gerald T. Hart Outstanding Tax Lawyer of the Year award.  Mr. Bokor practices with the Johnson Pope law firm in Clearwater, Florida. More information about Mr. Bokor can be found at the following link: https://www.jpfirm.com/people/bruce-h-bokor/  Interviewed by Ileana Garcia (www.LapekasLaw.com). 

Tax Section Hall of Champions Interview: Leslie J. Barnett The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida. In this installment, we interview Leslie J. Barnett, who the Tax Section is honoring as a Tax Lawyer of the Year in 2019. Mr. Barnett practices with the Barnett Bolt law firm in Tampa, Florida. More information about Mr. Barnett can be found at the following link: https://www.barnettbolt.com/attorneys/leslie-j-barnett/ Interviewed by Sylvia Zwemer.   Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that may affect you or your business.

Tax Section Hall of Champions Interview: Dick Jacobs The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida. In this installment, we interview Richard O. (“Dick”) Jacobs, who served as Chair of the Section in 1978-79. Mr. Jacobs practices with the Johnson Pope law firm in St. Petersburg, Florida. More information about Mr. Jacobs can be found at the following link: https://www.jpfirm.com/people/richard-o-dick-jacobs/ Interviewed by Steven M. Hogan (www.ausley.com)

Tax Section Hall of Champions Interview: Bob Pierce The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  Our fourth interview in the series is with Bob Pierce, the first General Counsel that the Florida Department of Revenue ever had. Mr. Pierce practices with Ausley McMullen, P.A., in Tallahassee. Information about Mr. Pierce can be found at the following link: https://www.ausley.com/attorney-profile/robert-a-pierce Interviewed by Steven Hogan (www.ausley.com)

The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  Our third interview in the series is with Bob Panoff, a living legend in Federal and Florida tax controversy and planning. Mr. Panoff practices through Robert E. Panoff, P.A., in Miami. Information about his firm can be found on Best Lawyers at the following link: https://www.bestlawyers.com/lawyers/robert-e-panoff/9020 Interviewed by Steven Hogan (www.ausley.com)

Tax Section Hall of Champions Interview: Bill Townsend The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  Our second interview in the series is with Bill Townsend, a living legend in Florida and Multi-State SALT. Mr. Townsend practices with the Dean Mead law firm. His contact information can be found here: http://www.deanmead.com/deanmead-attorney-profiles/william-d-townsend/ Interviewed by Steven Hogan (www.ausley.com)

The purpose of the Florida Bar Tax Section's "Hall of Champions" Interview Series is to record and preserve the wisdom of those lawyers who have meant so much to the development of tax law and policy in Florida.  Our guest today is Sam Ullman, one of the most respected and well-known tax lawyers in our state. Mr. Ullman still practices with the Bilzin Sumberg law firm while teaching at the University of Florida LLM Program.  Contact information for Sam Ullman: https://www.bilzin.com/we-are-focused/people/u/ullman-samuel-c Interviewed by Steven Hogan (www.ausley.com) 

DESCRIPTION: This episode covers the effect of the new basis consistency (1014(f)) rules on basis planning, selective funding of marital trusts to maximize the step-up (including issues relating to valuation under the new 2704 proposed regs), valuation issues for non-taxable estates, a fixes for estate plans that were drawn for previously taxable (now, non-taxable) estates. PRESENTED BY: Abby O'Connor and Patrick Duffey Materials available here: http://floridataxlawyers.org/wp-content/uploads/2015/03/article.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions impacting yourself or your business.

TOPIC: Unclaimed Property DESCRIPTION: This session will discuss the trends in unclaimed property audits and enforcement by state governments, with a focus on the developments in Delaware. This will include a brief overview of unclaimed property basics, some key issues in the current environment, and an update on recent cases. PRESENTED BY: Matthew Mock Materials available here: http://floridataxlawyers.org/wp-content/uploads/2015/03/FL-Bar-AUP-Presentation.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions impacting yourself or your business.

Speaker: James A. Schmidt Description: The IRS has rules that apply to and define Tenant in Common ownership structures. Whether or not a TIC complies with these rules, and would not otherwise be deemed to be a partnership, can have significant consequences for real estate investments, especially those that seek to take advantage of Section 1031 exchanges. This program will cover the Revenue Procedure and some of the commentary that has been written about those rules. Materials available here: http://floridataxlawyers.org/wp-content/uploads/2015/03/James-Schmidt-Esq.-Outline-for-Tax-Considerations-for-Tenancy-in-Common....pdf  Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that may impact you or your business. 

CLE presentation by Jeanette Moffa and Jerry Donnini, January 11, 2017. Materials available for download here: http://floridataxlawyers.org/wp-content/uploads/2017/01/Beyond-Fighting-an-Assessment-presentation.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that impact yourself or your business.

CLE Presentation by Mr. Taso Milonas for the Tax Section of The Florida Bar, January 25, 2017.  Presentation materials are available here: http://floridataxlawyers.org/wp-content/uploads/2017/01/An-Overview-of-Federal-Transfer-Taxes_ADA.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that impact you or your business.

Speakers: Charlotte Erdmann (April 26, 2017) Title: Offers in Compromise: The different types of Offers and how to use them Description: This presentation is a primer on the different types of Offers and how to use them as well as focusing on some finer points of the mechanics of Offers including recent changes to the IRS expense standards as of March 27, 2017.  We will explore challenging liability post assessment the context of Collection Due Process hearings and “Doubt as to Liability” Offers.  We will also discuss “Doubt as to Collectability,” “Special Circumstances,” and “Effective Tax Administration” Offers and how they are organized, the Internal Revenue Manual provisions that can be used to get maximum benefit out of an Offer,  and some quirks with the IRS pre-qualifier tool.  If there is time, we will talk about appealing Offer denials and alternative collection options should an Offer fail. Presentation materials are available here: http://floridataxlawyers.org/wp-content/uploads/2015/03/Offer-in-Compromises-170426-Charlotte-A-Erdmann.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that impact you or your business.

CLE presentation on Partnership Tax given by Mr. Nathan Wadlinger on behalf of the Tax Section of The Florida Bar, February 22, 2017. Presentation materials are available at this link: http://floridataxlawyers.org/wp-content/uploads/2017/02/N-Wadlinger-Overview-of-Partnership-Tax-FL-Bar-CLE.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that impact you or your business.

Date: June 7, 2017 Speakers: Alan Gassman, Kenneth Crotty and Christopher J. Denicolo Description: This program will review present and expected changes to income, estate and gift tax changes. Participants will review many alternative strategies to be considered with respect to tax and related law changes. In addition, the materials and discussion will cover risks involved with using the strategies, how to unwind structures that are no longer appropriate, and how to communicate with clients and other advisors with respect thereto. Presentation materials can be accessed at the following link: http://floridataxlawyers.org/wp-content/uploads/2015/03/Florida-Bar-PowerPoint-6-2-17.1d.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that impact you or your business. 

This presentation by Brian Harris (Akerman, LLP) and Micah Fogarty (Barnett Bolt Kirkwood Long & Koche) is a certification exam review CLE focused on Tax Procedure. Materials for this CLE presentation can be found at the following link: http://floridataxlawyers.org/wp-content/uploads/2017/02/FL-Bar-Tax-Section-Tax_Procedure_CLE_Outline-020517-002-1.pdf Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions that impact yourself or your business.

Recent case law has highlighted the “gray areas” surrounding statutes of limitation in Florida tax audits. In a sales and use tax audit, where returns are required to be filed each month, the law creates a separate three-year limitations period for each month in the audit. As things currently stand, there is a question as to whether the “automatic” tolling of the limitations period during an audit adds additional time to the limitations periods for each of these months. Put simply, if the audit report is issued after the tolling period ends, has the Department lost the ability to assess tax against the early months in the audit? This presentation dives into the issues and offers ways to think through the consequences for taxpayers. Speaker: Steven M. Hogan, with the Ausley McMullen Law Firm in Tallahassee, Florida. www.ausley.com

This episode shares an audio CLE on Attorney-Client Privilege and the Work Product Doctrine in the context of tax practice. The presenters are Adam J. Smith and Matthew E. Livesay. Materials from this CLE can be accessed at the following link: http://floridataxlawyers.org/wp-content/uploads/2017/03/Outline-of-Attorney-Client-Privilege-Presentation.V-CLE.pdf

This audio CLE presentation focused on the creation of "pet trusts." The speaker is Peggy R. Hoyt. You can access the materials for this presentation at the following link: http://floridataxlawyers.org/wp-content/uploads/2015/03/Can-You-Trust-Your-Pet-April-Webinar.pdf 

A conversation on retroactivity in tax cases, with Professor Steve Johnson from the Florida State University College of Law. Professor Johnson is interviewed by attorney Steven M. Hogan.