Thursday, January 18, 2018 – Thursday, January 18, 2018 | 8:00am – 4:40pm

State Tax Conference

The start date for this course has passed. Registration is no longer available.


8:00 - 8:15 a.m.

Opening Remarks

Amy A. Pitter, President & CEO, Massachusetts Society of CPAs


8:15- 9:30 a.m.

DOR Update

Christopher Harding, Commissioner, Massachusetts Department of Revenue
Dana Ackerman, Taxpayer Advocate, Massachusetts Department of Revenue
Rebecca Forter, Chief, Rulings and Regulations Bureau, Massachusetts Department of Revenue

Join Commissioner Chris Harding and senior leaders from the Department of Revenue for updates on the latest administration initiatives, news from Rulings and Regs., briefing from the Taxpayer Advocate and more.


9:30 - 10:15 a.m.

Appellate Tax Board Update

Mark DeFrancisco, Appellate Tax Board

Learn best practices for CPA’s participation in ATB litigation, find out about the ATB’s mediation program and small claims procedure, receive an overview of recent ATB and appellate court decisions, and more


10:15 - 10:30 a.m.

Networking Break 


10:30 - 11:45 a.m.

Federal Tax Reform Update

Jason Zorfas, Ernst & Young, LLP

Brian Marks, Ernst & Young, LLP

The proposals for reforming the federal income tax on C Corporations included broadening the tax base, reducing rates, repealing the deferral of foreign earnings, imposing tax on untaxed accumulated foreign earnings and moving to a territorial system. What was the outcome? During this session, we will summarize the law's changes to the federal tax code and consider the state tax impact on C corporations. What impact will these changes have on state corporation income taxes?  Could taxpayers see an increase in their state tax burden even though their federal tax burden is reduced?


11:45 a.m. -12:30 p.m. 



12:30-2:00 p.m.

The Politics and Policy of State Taxation: What Happened in 2017 and What to Expect in 2018

Joe Crosby, MultiState Associates, Inc.
Karl Frieden, Council On State Taxation

We’ll discuss legislative and legal trends in state taxation for 2017, examine trends that have legs and trends that will fizzle out and review potential emerging issues that will confront states in 2018.


2:00-2:15 p.m.

Afternoon Break


2:15-3:30 p.m. 
Concurrent Sessions ( Please Choose One) 


National Trends and Updates

Scott Thomas, Esq., Bentley University

This session will explore recently enacted and pending tax legislation, as well as other important state tax judicial and administrative developments. Sales and use tax, corporate income tax and personal income tax planning and compliance issues will be discussed. Particular emphasis will be placed on states’ attempts to reach outside their borders using expanded “nexus” concepts, market-sourcing mechanisms and transfer pricing enforcement to increase their revenue.

Tax Professionals are Prime Targets for Hackers: 5 Steps to Protect Ourselves and Our Clients

Michael Hammond, CISA, CRISC, CISSP, O'Connor and Drew, PC

As tax professionals, we process and store the information a hacker needs to steal the identity of, and tax refunds from, our clients. Hackers don’t just target large companies with the resources to combat them; they attack indiscriminately, making it difficult for small- and medium-sized businesses to thoroughly protect our networks or recover from a breach. We have to take steps, even basic steps, to keep the hackers moving on to the next target. As we enter a new tax season, we’ll discuss the top five steps tax professionals can take to ensure we are not easy targets for indiscriminate hackers. 

Massachusetts DOR State Tax Audits - Examining Audit Trends, Tactics, Best Practices and Defense Strategies 

Richard L. Jones, Esq., Sullivan & Worcester, LLP

Philip R. Dardeno, CPA, MST, Philip R. Dardeno, CPA

Though adversarial by nature, the state tax audit process does not have to be contentious. A successful audit defense begins with an understanding audit process from the auditor’s point of view.  This session will address:

  •  The Mass. DOR audit process, from selection through closing and appeal;
  •  Recent DOR audit trends and initiatives, with a focus on sales tax, domicile,   corporate excise and partnerships audits;
  •  Essential “do’s and don’ts” in defending an audit; and
  •  Best practices and key strategies for, among others, (i) audit preparation, (ii)   effective communications and disclosures, (iii) waivers of DOR’s statute of   limitations to assess, (iv) statistical sampling and computer-assisted audit   methodologies and (v) managing conflicts and disagreements.


3:40- 4:40 p.m. 

Concurrent Sessions (Please Choose One)


Recent Developments in Estate, Gift and Fiduciary Income Taxes Affecting Massachusetts Taxpayers

Leo J. Cushing, Esq., CPA, LLM, Cushing & Dolan P.C.

There have been numerous important estate, gift and fiduciary income tax developments affecting Massachusetts residents. We will review the mechanics of decanting an irrevocable trust into another irrevocable trust, addressing in particular the estate, gift and fiduciary income tax issues. We also will discuss whether non-Massachusetts real estate needs to be included in a Massachusetts estate tax return, as well as the importance of converting Massachusetts real estate to an LLC intangible interest in connection with a change in domicile. Later, we will discuss whether administration expenses can be reported on both the M-706 and the federal 1041 if a federal 706 is not filed. Finally, we will address grantor trust planning with the power to reacquire trust assets as it relates to Medicaid irrevocable trusts after the recent Daley and Nadeau decisions by the Supreme Judicial Court.

Who Wants to Tax a Millionaire?

David Nagle, Sullivan & Worcester

Massachusetts lawmakers have endorsed a 2018 ballot proposal to establish a 4 percent surtax on incomes over $1 million.  Review the proposal’s history and its implications as we discuss planning and advising clients in light of expected legal challenges to the proposal and the experience of other states with millionaire’s taxes.

Recreational and Medical Marijuana in Massachusetts: What Should You and Your Clients Consider? 

Adam Barnosky, Esq. at Ruberto, Israel & Weiner

This session will provide an overview of the current regulatory framework of the new recreational cannabis law, including changes between the medical and recreational laws. We’ll also discuss opportunities and challenges for parties seeking to enter the business of cultivating and selling cannabis in Massachusetts, licensing and permitting considerations at the local and state levels and banking and lending environment for cannabis investors and operators.


Conference Credits

This course is 8.00 credits

Conference Fees

MSCPA Member
AICPA Member

Conference Cost

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The start date for this course has passed. Registration is no longer available.