2026 May Tax Meeting

Tax attorneys Cindy Brittain, Siana Danch, Abbey Garber, Jennifer Karpchuk, Olivia Klein, Mary McNulty, Lee Meyercord, Mary Kate Nicholson, Christopher Rizek, Amish Shah and Chad Vanderhoef will participate in the American Bar Association (ABA) Tax Section's 2026 May Tax Meeting in Washington, D.C. The annual event convenes tax practitioners from across the U.S. to debate and review the latest in federal, state and local tax policy. It offers high-level educational programming in addition to networking and business opportunities.

Mr. Garber will join an interactive workshop focused on the pro bono lawyer skill set. Participants will learn about best practices and negotiation strategies applicable when representing taxpayers, assisting with a settlement week program or working in a low-income tax clinic (LITC). Speakers will walk through scenarios illustrating preparation steps before describing how settlement conferences work and what attorneys need to know before entering them. The session will conclude with the chance for attendees to participate in a simulation of a real case to demonstrate what they've learned.

Ms. Karpchuk will speak on the Multistate Tax Commission's (MTC) draft white paper proposing new approaches to sourcing partnership income. She will talk about the policy objectives behind the MTC's draft rules, such as promoting consistency among states amid increasingly complex partnership structures, in addition to analyzing the proposal's most significant elements. The presentation will also cover feedback from taxpayers and tax advisors and debate whether the rules advance uniformity or introduce new areas of risk for multistate businesses.

Ms. Klein will moderate a conversation among women tax practitioners considered leaders in the field. They will talks about their career paths, challenges they have overcome and the aspects of their work they most enjoy.

Ms. McNulty will discuss the decisions in Kwong v. United States and Abdo v. Commissioner and their potential effects on interest and penalty accruals during the COVID-19 relief period under Internal Revenue Code 7508A(d). Panelists will examine the rulings' scope and refund and abatement opportunities, as well as impart advice for practitioners assisting taxpayers affected by these recent cases. They will also highlight what Kwong and Abdo could mean for tax controversy moving forward.

Ms. Meyercord will analyze the most significant tax cases recently decided or currently pending in federal appellate courts. She will identify the outcomes that could reshape traditional tax doctrine as appellate judges shift away from agency deference post-Loper Bright and toward textualism. The presentation will outline how these decisions affect tax planning, compliance and risk management for businesses.

Immediately following Ms. Meyercord, Mr. Rizek will join a panel focused on the legal and ethical framework for writing tax opinions. Speakers will debate the reasons behind the rise in demand for opinions, such as tax credit eligibility changes, regulatory challenges and the growth of tax insurance. They will also discuss tax opinion standards, model ethical rules, Circular 230 and other tax regulations that together inform drafting as well as highlight best practices for writers and requestors.

Ms. Nicholson's panel will overview the renewable energy tax landscape, comparing the pre-One Big Beautiful Bill Act (OBBBA) environment with its post-OBBBA outlook. Speakers will review current requirements for monetizing clean energy tax credits, including transferability and direct pay rules, along with spotlight other obligations practitioners new and old should keep in mind when advising clients in this space. Ms. Nicholson will additionally participate in a "Wrong Answers Only" interactive session exploring legal ethics and professional responsibility issues, including competence standards, communication guidelines for interacting with the IRS and taxpayers, and regulations on amended returns. She will also moderate a session walking through the history of fuels-related tax incentives, where speakers will cover Inflation Reduction Act (IRA) tax credits, OBBBA implementation and the newly released Section 45Z proposed regulations.

Mr. Shah's session will compare energy project structuring and implementation pre-IRA and post-IRA/OBBBA. The discussion will incorporate current hot topics and touch on why collaboration and partnerships matter, particularly when it comes to energy tax credit transfer and monetization.

Mr. Vanderhoef will serve as a panelist for a program examining constitutional litigation concerning tax penalties. Specifically, the session will illustrate how courts are revisiting the substantive limits on the government's authority to impose penalties, from Eighth Amendment Excessive Fines Clause challenges to questions about proportionality principles, due process and whether tax penalties are considered punitive for constitutionality purposes.

Ms. Brittain will present on the tax implications for U.S.-based beneficiaries of a foreign grantor trust when said foreign grantor passes away. She will outline thorny compliance issues that come into play and schematize best practices for navigating these situations efficiently and effectively to preserve business interests and protect wealth management investments.

Ms. Danch will speak alongside other litigation and investigations professionals about the most significant civil and criminal tax penalty developments of the past year. Topics will include penalty-related legislation and regulations, updates to the federal government's voluntary disclosure program, economic substance doctrine rulings, criminal forfeitures and leadership changes at the U.S. Department of Justice and IRS.

Session Times and Topics

Pro Bono Skill Building Workshop
May 7, 2026 | 2:00 p.m. ET
Panelist: Abbey Garber

Getting to Clean: Navigating Clean Energy Transactions After the OBBBA
May 7, 2026 | 2:30 p.m. ET
Speaker: Mary Kate Nicholson

Wrong Answers Only
May 7, 2026 | 3:00 p.m. ET
Speaker: Mary Kate Nicholson

Major Tax Cases on Appeal
May 8, 2026 | 8:00 a.m. ET
Speaker: Lee Meyercord

Women in Tax Tea
May 8, 2026 | 8:30 a.m. ET
Moderator: Olivia Klein

Law and Ethics of Tax Opinions
May 8, 2026 | 9:15 a.m. ET
Speaker: Christopher Rizek

The Impact of Kwong and Abdo: Refund Opportunities and Future Implications
May 8, 2026 | 9:50 a.m. ET
Panelist: Mary McNulty

Innovation Fueled by Excise Tax Incentives
May 8, 2026 | 12:00 p.m. ET
Moderator: Mary Kate Nicholson

Uniformity or Uncertainty? Evaluating the MTC's Draft Partnership Sourcing Rules
May 8, 2026 | 1:15 p.m. ET
Moderator: Jennifer Karpchuk

Investment, Insurance and Innovation: How the Framework of Energy Projects Is Built
May 8, 2026 | 2:00 p.m. ET
Speaker: Amish Shah

The Year in Review: Legislative, Judicial and Enforcement Developments in Civil and Criminal Tax Penalties
May 9, 2026 | 8:30 a.m. ET
Speaker: Siana Danch

Tax Implications Upon the Death of a Foreign Grantor of a Foreign Grantor Trust with U.S.-Based Beneficiaries
May 9, 2026 | 9:30 a.m. ET
Speaker: Cindy Brittain

Due Process at 250: Penalties, Parallel Proceedings and Constitutional Limits
May 9, 2026 | 10:30 a.m. ET
Speaker: Chad Vanderhoef