CHANGES IN THE INTERNAL REVENUE SERVICE
AND BEST PRACTICES
Tax Section (Co-sponsored by the LGBT Law Section)
Moderator:
Jaime Vasquez
Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio
Faris Fink
Former IRS Commissioner, Small Business/Self-Employed Division
Washington, DC
Charles J. “Chad” Muller, III
Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio
Friday, June 27, 2014
2:40 p.m. – 3:40 p.m.
Jaime Vasquez
Associate
San Antonio
112 East Pecan Street Suite 1450 San Antonio, TX 78205 Tel: 210.507.6508 Fax: 210.253.8384 jaime.vasquez@chamberlainlaw.com www.chamberlainlaw.com Practice Areas Tax
Tax Controversy & Litigation
Tax Planning
Corporate, Securities & Finance
Education
New York University, LL.M. in Taxation, 2009 University of Texas School of Law, J.D., 2008 University of Virginia, McIntire School of Commerce, M.S. in Accounting, 2004 University of Virginia, McIntire School of Commerce, B.S., Accounting Concentration, 2003 Bar Admissions Texas Court Admissions
United States Tax Court U.S. Court of Appeals for the Fifth Circuit
Mr. Vasquez represents for-profit and non-profit entities and individuals in income and employment disputes with the IRS and state and local taxing authorities. Specifically, Mr. Vasquez has experience resolving IRS examinations, collection cases, installment agreements, offers in compromise, requests for collection due process hearings, private letter rulings and requests for innocent spouse relief. He has drafted several Protests and resolved several administrative appeals before the IRS Office of Appeals. He also has experience with civil tax litigation, including drafting motions, Tax Court petitions and letters requesting penalty and interest abatement. He also provides defense in criminal tax matters and has successfully resolved several cases before the IRS Criminal Investigation Division. He has also organized and provided business and tax planning advice to corporations, partnerships and limited liability companies. Prior to entering the practice of law, Mr. Vasquez worked with a public accounting firm where he advised mid-size to large multi-national corporations on federal, state, local and international tax issues, reviewed income tax provisions for financial statement disclosures, and prepared and reviewed U.S. federal and state income tax returns.
Seminars and Presentations
Texas Revised Franchise Tax (The Margin Tax), In-House CLE Presentation to Multi-National Company, August 2007.
Articles and Publications
Regulating Immigration Through Fiscal Policymaking: Texas's New Margin Tax,
Special Report, State Tax Notes, July 28, 2008 [Reprinted in 9 Hous. Bus. & Tax L. J. 62 (2008)].
Section 10.35(b)(4)(ii) of Circular 230 is Invalid (But Just in Case it is Valid, Please Note That You Cannot Rely on this Article to Avoid the Imposition of Penalties), 7
Hous. Bus. & Tax L. J. 293 (2007) [Reprinted in 2007 TNT 154-10 (Aug. 6, 2007)].
CPA Suggests Changes to Innocent Spouse Relief Form, 2007 TNT 103-52 (May
Citing Unpublished Opinions in Tax Court Proceedings, 114 Tax Notes 171 (Jan. 15, 2007). Professional Affiliations
Certified Public Accountant (CPA), Commonwealth of Virginia Mexican American Bar Association of Houston (MABAH) United Way of Greater Houston, Project Blueprint
Faris
Fink
Bio
Faris
has
35
years
of
experience
in
tax
administration
at
the
federal
level.
Faris
served
in
several
position
of
increasing
responsibility
over
his
career
with
the
Internal
Revenue
Service.
He
became
a
senior
executive
in
2002
and
served
as
the
Director
Compliance,
Area
9,
the
Director,
Examination,
Midwest
Area,
then
was
selected
as
Deputy
Commissioner,
Small
Business/Self
Employed
Division
in
2008.
He
finished
his
career
with
IRS
as
Commissioner,
Small
Business/Self
Employed
Division.
Faris
was
selected
as
Commissioner
in
April,
2011
and
served
in
that
capacity
until
his
retirement
in
February,
2014.
As
Commissioner,
he
had
responsibility
for
a
workforce
of
25,000
employees.
The
Small
Business/Self
Employed
Division
is
responsible
for
examination
activities
for
that
taxpayer
segment,
all
collection
activities
by
the
Service,
enforcement
of
the
tax
laws
pertaining
to
estate,
excise
and
employment
taxes,
as
well
as
the
development
of
fraud
referrals
for
the
IRS.
Faris
has
been
the
keynote
speaker
for
variety
of
organizations
including
the
ABA,
AICPA,
NATP,
numerous
state
organizations
and
professional
groups.
Faris
is
a
graduate
of
the
University
of
Akron,
School
of
Law
and
in
2010
was
recognized
for
his
executive
leadership
when
he
received
Meritorious
Presidential
Rank
Award
from
President
Obama.
Charles J. "Chad" Muller
Shareholder
San Antonio
112 East Pecan Street Suite 1450 San Antonio, TX 78205 Tel: 210.253.8383 Fax: 210.253.8384 chad.muller@chamberlainlaw.com www.chamberlainlaw.com Practice Areas
Tax Controversy & Litigation
Criminal Tax Defense Federal White Collar Crime Defense Education Georgetown University Law Center, LL.M. (Taxation) 1973 St. Mary's University, J.D. 1969 St. Mary's University, B.A. 1965 Honors
Listed in Best Lawyers for 20 years
Texas Superlawyer Received the
Department of Justice John Marshall Award for outstanding
Achievement in the trial of complex litigation
Bar Admissions
Texas
District of Columbia
Court Admissions
U.S. District Court for the Northern, Southern, and Western Districts of Texas
Chad Muller has more than 40 years experience in criminal tax investigations and litigation. As a Department of Justice Trial Attorney and as an Assistant United States Attorney, Mr. Muller represented the government in the largest criminal tax
prosecutions in the country. In 1975, he received the Department of Justice John Marshal Award for outstanding achievement in the trial of complex litigation. Representing taxpayers in criminal tax matters since 1977, Mr. Muller has achieved outstanding results for his clients. His efforts have resulted in the closing of investigations by the IRS and the declinations of prosecution by the Department of Justice in numerous cases. Where charges have been filed, his representation of clients has resulted in "not guilty" jury verdicts and in judgments of acquittal. Mr. Muller has also been able to obtain dismissal of charges, reduced charges and probationary sentences.
Mr. Muller also represents clients in federal and state civil tax litigation, including tax refund suits in the Federal District Courts and the Federal Claims Court. He also represents clients in state tax litigation, including property tax matters. He has achieved outstanding results for clients in tax malpractice litigation.
Mr. Muller has played a vital role in several key organizations within the tax sector, including the IRS Commissioner's Advisory Group and Integrity Review Panel, as well as the Department of Justice Tax Division and Advisory Committee. He is also a former chairman of the American Bar Association Committee on Civil and Criminal Penalties and the Penalties Tax Force. Mr. Muller currently serves as Chair of the Office of Professional Responsibility Subgroup of the Internal Revenue Service Advisory Council.
Significant Cases
Criminal Tax and White Collar Crime:
United States v. Herrera, United States District Court, Western District of Texas,
San Antonio Division, Criminal No. SA07CR056RF (Motion for Judgment of Acquittal granted December 2007, United States appeal pending).
U.S. Court of Appeals for the Fifth Circuit
U.S. Supreme Court U.S. Tax Court
U.S. Federal Claims Court
United States v. Weinstein, United States District Court, Northern District of
Texas, Dallas Division, Criminal No. 3:92-CR-421-X (jury acquittal of attorney charged with filing false income tax returns) (May 1993).
United States v. Lemon; United States District Court, Northern District of Texas,
Dallas Division, Criminal No. CR3-89-079-H (jury acquittal of accountant charged in criminal tax shelter case) (October 1989).
United States v. Fruehauf Corp., 36 AFTR 2d. 75-5979m 07/17/1975. (District
Court Findings of Facts in complex corporate tax consipiracy case).
Tax Malpractice Litigation:
Murphy v. Campbell, 964 S.W.2d 265 (Tex. 1997) (affirming summary judgment in
favor of Deloitte & Touche on all claims in tax malpractice case arising from alleged erroneous tax advice on sale of corporation's assets and alleged errors in
preparation of corporate tax returns).
Ponder v. Brice & Mankoff, 889 S.W.2d 637 (Tex. App.—Houston [14th Dist.]
1994, writ denied) (affirming summary judgment in favor of attorneys in tax malpractice case arising from attorneys' legal opinion on a tax shelter); see also
Sutton v. Mankoff, 915 S.W.2d 152 (Tex. App.—Fort Worth 1996, writ denied)
(same); Sargent v. Brice & Mankoff, 1996 WL 10277 (Tex. App.—Dallas 1996, writ
denied) (same).
Willie Nelson v. Price Waterhouse, United States District Court, Northern District
of Texas, Dallas Division, No. CA-3-90-1894-P (achieving confidential settlement for recording artist in his malpractice suit against national accounting firm) (August 1994).
In Re: Fairchild Aircraft Corp., United States Bankruptcy Court, Western District
of Texas, San Antonio Division, Case No. 90-50257-C/Adversary No. 90-5269-C (summary judgment granted in favor of Deloitte & Touche, rejecting claims of tax malpractice arising out of preparation of corporate consolidated income tax returns) (April 1992).
Seminars & Presentations
Responding to IRS Requests for Information, University of Texas Tax Conference,
December, 2010.
Defending a Criminal Tax Case – Stealth Fraud Exams, Tax Controversy Toolkit,
ACPEN Webcast, (Dallas, Texas, October 2007).
Anatomy of a Criminal Tax Case, CLE Options Network Webcast, (Dallas, Texas,
February 2007).
Determining the Disciplinary Sanction: What Factors the Office of Professional Responsibility Considers in Ethics Enforcement,
Journal of Tax Practice and Procedure, December 2006-January 2007 issue.
"IRS Makes Important Changes to its Voluntary Disclosure Policy," Journal of Taxation (February 2003) (co-author).
Record Retention and Destruction Policies: What Must You Keep and For How Long? When Can You Destroy It? 50th Annual
Taxation Conference (Austin, Texas, November 2002).
Record Retention and Destruction –The Anderson Issue, Technology Pitfalls, and Other Lessons (co-author), Strasburger & Price,
LLC 2002 Annual Tax Symposium (Dallas and San Antonio, Texas, August 2002).
Featured Speaker and Panel Participant: (1) Representation of the Client During a Criminal Tax Investigation, (2) Federal Sentencing
Guidelines, and (3) Civil Tax Considerations During and After a Criminal Tax Investigation, Annual National Institute on Criminal Tax
Fraud. Mr. Muller has spoken at the Institute each year since its inception in 1985.
The High Cost of White Collar Crime: What Corporate Counsel Needs to Know About the Emerging Use of Federal Criminal Law to Obtain Regulatory Compliance, Strasburger & Price, LLP Corporate Counsel Series Ethics Seminar (April 2001).
"IRS" Tracking Unreported Income Through Offshore Credit Cards" (co-author with Farley Katz), San Antonio Business Journal (February 2001).
Is Your Company Safe? White Collar Crime Issues Facing Corporate America (speaker and co-author with Farley Katz and Anthony
Rebollo), Strasburger & Price, LLP Corporate Counsel Series (2000).
"Conduct Required of Taxpayers and Preparers Is Not Well-Coordinated by Final Regs.," in The Journal of Taxation Vol. 76 (co-author, April 1992),
Revision of the Civil Penalties, 49th Annual Institute on Federal Taxation (New York University, 1991).
Newsworthy
Considered for selection as the Tax Analysts 2011 Person of the Year, Tax Notes Today, January 2012
Ex-Spurs player's tax evasion trial starts, San Antonio Express-News, August 6, 2007 – PDF. U.S. jury finds Conrad Black guilty, Reuters, July 13, 2007 – PDF.
News
Ten Chamberlain Hrdlicka Attorneys Receive Prominent Recognition as 2013 Texas Super Lawyers Chamberlain Hrdlicka Nationally Ranked In 2012 Editions of Best Law Firms & Best Lawyers
Chamberlain Hrdlicka Attorney Charles J. Muller Receives the 2011 Jules Ritholtz Memorial Merit Award Chamberlain Hrdlicka Attorney Elected Fellow of the American College of Trial Lawyers
Professional Affiliations
State Bar of Texas Section on Taxation (Director, 1999) American College of Tax Counsel (Fellow)
American College of Trial Lawyers (Fellow)
Texas Bar Foundation (Fellow)
American Bar Association Tax Section (Past Chair, Committees on Civil and Criminal Tax Penalties, and Penalties Task Force)
