KPMG LLP (Washington)
Jim Sowell is a Principal at KPMG LLP and leads the Real Estate Practice in KPMG’s National Tax Office. Jim’s practice is focused primarily on tax issues relating to partnerships, REITs, and debt workouts with respect to such entities. Jim previously was an Associate Tax Legislative Counsel in the Office of Tax Policy at the U.S. Treasury Department where he was responsible for legislation and guidance relating to partnerships, REITs, and like-kind exchanges. Jim is a former Chairman of the Real Estate Committee of the American Bar Association (Tax Section) and a former Vice Chairman of the Real Estate Roundtable’s Tax Policy Advisory Committee. Jim is a member and former President of the Board of Trustees for the Southern Federal Tax Institute and is an active participant on NAREIT’s Government Relations Committee. Jim has written numerous articles and speaks extensively on partnerships and REITs.
Jim has his undergraduate and law degrees (both with high honors) from the University of Florida and has an LL.M. in taxation from New York University, where he served as an editor on the Tax Law Review. Jim currently serves on the Board of Trustees for the University of Florida Law Center Association.
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Karen joined the Culverhouse School of Accountancy faculty at the University of Alabama in August 2019 and teaches undergraduate and graduate level tax courses. Karen’s areas of specialization include state and local taxation and the taxation of individuals, corporations, and consolidated groups. Prior to joining the Culverhouse School of Accountancy faculty, Karen worked for an international public accounting firm for twenty-two years, serving as a tax partner based in the firm’s Birmingham office. During her career in public accounting, Karen served clients throughout the Southeast region and specialized in tax provision, consulting, and compliance services for the financial services industry.
Karen received a Bachelor of Science in Accounting from the University of Alabama and a Master of Science in Accounting, with a tax concentration, from the University of Virginia.
Karen currently serves as a member of State Taxation and Legislation Committee for the Alabama Society of Certified Public Accountants. She is a frequent speaker at continuing education events and seminars sponsored by the society, and she has published several articles on taxation topics for the society’s quarterly publication for its members. Karen also serves on the Undergraduate Council for the University of Alabama, and she is a member of the Capital Campaign Committee and the Board of Visitors for the Culverhouse College of Business.
David Aughtry's practice focuses on civil and criminal tax litigation.
Mr. Aughtry graduated from The Citadel in 1975 with a B.A. in English, from the University of South Carolina in 1978 with a master's in accounting and a law degree. He graduated from Emory University in 1982 with a master's in taxation (LL.M.).
Upon graduation from the University of South Carolina Law School, Mr. Aughtry joined the Internal Revenue Service as a Trial Attorney, Office of the Chief Counsel, where he also served as a Tax Shelter Coordinator. Mr. Aughtry taught Tax Controversy as an Adjunct Professor in the Emory University Master's in Taxation Program from 1987 through 1994 and in the Emory School of Law from 1995 through 1998 and 2003.
From 1996 through 2002, he served as an Instructor for the National Institute of Trial Advocates (NITA) in its program on "Litigating before the United States Tax Court" and was recently selected as a fellow of the International Society of Barristers. He is recognized as a national authority in tax litigation in Chambers USA and the US Legal 500 Litigation Guide.
Mr. Aughtry has tried (and/or argued on appeal) over 70 cases and successfully argued Hubert v. Commissioner before the Tax Court, the Eleventh Circuit, and the United States Supreme Court. Among the public company matters, David successfully tried Santa Fe Pacific Gold Co. v. Commissioner (termination or breakup fee in hostile takeover held to be deductible, with Indopco distinguished) and Plains Petroleum Co. v. Commissioner (Section 269 tax avoidance held factually inapplicable to the acquisition of a subsidiary with an $85 mil. NOL) to a final opinion.
Jan Lewis is a Tax Partner with BMSS Advisors and CPAs in Ridgeland MS. Her responsibilities include income and estate tax planning, research, and compliance for individual and business clients. Her areas of practice include healthcare, oil & gas, construction, real estate, and high net worth individuals. She has taught continuing education classes throughout Mississippi and nationwide to CPAs in the areas of income tax planning, business tax matters, and S Corporation tax matters, and has given presentations on financial literacy, tax reform, and other tax issues to various groups across the country.
Jan has authored articles on tax matters for the Tax Adviser publication and has served as a webcast presenter for the AICPA’s Tax Division. She has been interviewed by Fox Business News, NPR, Forbes, Wall Street Journal, Bloomberg, Bankrate, and the Detroit Free Press for her insight on various policy and practice matters affecting taxpayers. She was selected as one of Forbes Top 200 CPAs in America in 2024.
Jan is active in the Mississippi Society of CPAs, previously serving as President of the Society, a member of the MSCPA Board of Governors, an officer of the Society’s Central Chapter, and a trustee of the Mississippi Tax Institute. Jan currently is a member of the MSCPA’s Long Range Planning Committee and the MSCPA’s Young CPAs Liaison Committee.
Jan has held many leadership roles within the AICPA throughout her career. She has served as the MSCPA’s elected representative to the AICPA Council, and on the AICPA Life Insurance and Disability Plans Committee. She was a member and chair of the AICPA’s Tax Practice and Procedures Committee, and member and chair of the AICPA’s Tax Executive Committee, the senior committee overseeing the work of all Tax Division committees and technical resource panels.
Jan has served on the AICPA Board of Directors since 2023. In that role, Jan is part of the executive committee that directs the strategic vision of both the AICPA and the Association of International Certified Professional Accountants (the Association). Jan was recently elected Vice Chair of the AICPA. This national leadership role positions her to become Chair of the AICPA in 2026. As she continues her service as a volunteer leader in the profession, Jan looks forward to working with the Association to be the global voice of accounting and finance professionals worldwide. The AICPA is the national professional organization for all CPAs, with over 420,000 members in the U.S. and worldwide. The Association is the global voice of the accounting and finance professional, with over 650,000 members globally, and was founded by the AICPA and the Chartered Institute of Management Accountants (CIMA). It is a distinct honor to be in this position of leadership in the profession.
A & A and QC
BMSS, LLC
Michael L. Brand, CPA, CGMA is currently an A & A partner in the firm of BMSS, LLC CPAs and Advisors. He received his B.S. in accounting from the University of North Alabama and has been in the practice of public accounting for over 30 years.
Known as a nationally acclaimed, accounting industry expert and speaker, Michael (Mike) has been involved in all aspects of public accounting, with an emphasis in providing accounting, auditing and review services to clients in the for-profit, nonprofits and governmental sectors.
He is also involved in various committees at both the state and national levels. He is a former member of the American Institute of CPAs (AICPA) Professional Ethics Executive Committee, is the past chair of the AICPA’s Accounting and Review Services Committee and the Alabama Society of CPA’s Peer Review Committee and is the current Chair for the ASCPA. Furthermore, Mike teaches continuing education classes across the country for state societies and individual firms and has received the AICPA’s Outstanding Discussion Leader Award multiple times along with the ASCPA’s Thomas A. Ratcliffe Outstanding Discussion Leader Award.
In addition to teaching, Mike regularly speaks at conferences nationwide and in various other countries. He conducts peer reviews across the United States and was formerly on the Peer Review Board, Joint Trial Board, and Quality Control Standards Task Force of the AICPA. He is the current co-chair of the Engage Conference (the AICPA’s largest conference held over multiple days with thousands of attendees).
Sidney W. Jackson IV is a senior managing associate in Dentons Sirote’s Birmingham, Alabama office. He is a member of the Tax Controversy practice group, where his practice focuses on all phases of federal and state tax controversies, including IRS audit, administrative appeals, and court proceedings in the U.S. Tax Court, federal district court, and state tax tribunals.
Sidney received an LLM in Taxation from NYU School of Law. He earned his JD cum laude from Samford University’s Cumberland School of Law, where he was in the top 15% of his class, a Scholar of Merit, and the online managing editor for the Cumberland Law Review, among other activities. Sidney graduated with a BS in accounting from the University of South Alabama with a merit-based scholarship. During his undergrad years, he served as president of Tau Kappa Epsilon, treasurer of the Student Government Association, and a volunteer for VITA, a free service that prepares federal and state taxes.
Charles Chuck Rettig, a Shareholder at Chamberlain Hrdlicka in the Firm's Tax Controversy & Litigation practice and other Tax and Trust & Estate practices, served as Commissioner of the Internal Revenue Service (IRS) from 2018 through 2022.
As a member of Chamberlain Hrdlicka's Tax Controversy & Litigation Practice, he draws on both his extensive background representing taxpayers and his deep knowledge of the IRS organization, operations and procedures in work for his clients. His practice focuses on tax, federal and state tax controversies and investigations, including sensitive issue examinations, administrative appeals, civil tax litigation, and representation in criminal tax investigations and prosecutions.
As IRS Commissioner, Chuck presided over the nations tax system, which collected more than $4.9 trillion in tax revenue in FY22, representing about 96% of the total gross receipts of the United States. He managed an agency of about 83,000 employees and a budget of more than $14.1 billion. During his tenure, he focused on improving service to the nations taxpayers, balancing appropriate enforcement of the nations tax laws while respecting taxpayer rights, with a particular focus on traditionally underserved communities. In recognition of his leadership of the IRS, Chuck received the Alexander Hamilton Award from Treasury, the highest honor for individuals selected by the Secretary, whose performance and leadership demonstrate the highest standards of and dedication to public service benefiting our country
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Jim Sowell is a Principal at KPMG LLP and leads the Real Estate Practice in KPMG’s National Tax Office. Jim’s practice is focused primarily on tax issues relating to partnerships, REITs, and debt workouts with respect to such entities. Jim previously was an Associate Tax Legislative Counsel in the Office of Tax Policy at the U.S. Treasury Department where he was responsible for legislation and guidance relating to partnerships, REITs, and like-kind exchanges. Jim is a former Chairman of the Real Estate Committee of the American Bar Association (Tax Section) and a former Vice Chairman of the Real Estate Roundtable’s Tax Policy Advisory Committee. Jim is a member and former President of the Board of Trustees for the Southern Federal Tax Institute and is an active participant on NAREIT’s Government Relations Committee. Jim has written numerous articles and speaks extensively on partnerships and REITs.
Jim has his undergraduate and law degrees (both with high honors) from the University of Florida and has an LL.M. in taxation from New York University, where he served as an editor on the Tax Law Review. Jim currently serves on the Board of Trustees for the University of Florida Law Center Association.
This presentation will focus on recent legislative, judicial, and administrative guidance relating to the taxation of partnerships and real estate. Included in the discussion will be the decisions in Sirius Solutions relating to the SECA tax and limited partners, Otay Project LP addressing economic substance in a partnership transaction designed to take advantage of the partnership basis adjustment rules, and Continental Grand LP relating to the zero-basis doctrine and contribution of a partner note to a partnership. Other items will be discussed as well.
Jim Sowell is a Principal at KPMG LLP and leads the Real Estate Practice in KPMG’s National Tax Office. Jim’s practice is focused primarily on tax issues relating to partnerships, REITs, and debt workouts with respect to such entities. Jim previously was an Associate Tax Legislative Counsel in the Office of Tax Policy at the U.S. Treasury Department where he was responsible for legislation and guidance relating to partnerships, REITs, and like-kind exchanges. Jim is a former Chairman of the Real Estate Committee of the American Bar Association (Tax Section) and a former Vice Chairman of the Real Estate Roundtable’s Tax Policy Advisory Committee. Jim is a member and former President of the Board of Trustees for the Southern Federal Tax Institute and is an active participant on NAREIT’s Government Relations Committee. Jim has written numerous articles and speaks extensively on partnerships and REITs.
Jim has his undergraduate and law degrees (both with high honors) from the University of Florida and has an LL.M. in taxation from New York University, where he served as an editor on the Tax Law Review. Jim currently serves on the Board of Trustees for the University of Florida Law Center Association.
This presentation will focus on recent legislative, judicial, and administrative guidance relating to the taxation of partnerships and real estate. Included in the discussion will be the decisions in Sirius Solutions relating to the SECA tax and limited partners, Otay Project LP addressing economic substance in a partnership transaction designed to take advantage of the partnership basis adjustment rules, and Continental Grand LP relating to the zero-basis doctrine and contribution of a partner note to a partnership. Other items will be discussed as well.
Karen joined the Culverhouse School of Accountancy faculty at the University of Alabama in August 2019 and teaches undergraduate and graduate level tax courses. Karen’s areas of specialization include state and local taxation and the taxation of individuals, corporations, and consolidated groups. Prior to joining the Culverhouse School of Accountancy faculty, Karen worked for an international public accounting firm for twenty-two years, serving as a tax partner based in the firm’s Birmingham office. During her career in public accounting, Karen served clients throughout the Southeast region and specialized in tax provision, consulting, and compliance services for the financial services industry.
Karen received a Bachelor of Science in Accounting from the University of Alabama and a Master of Science in Accounting, with a tax concentration, from the University of Virginia.
Karen currently serves as a member of State Taxation and Legislation Committee for the Alabama Society of Certified Public Accountants. She is a frequent speaker at continuing education events and seminars sponsored by the society, and she has published several articles on taxation topics for the society’s quarterly publication for its members. Karen also serves on the Undergraduate Council for the University of Alabama, and she is a member of the Capital Campaign Committee and the Board of Visitors for the Culverhouse College of Business.
This session will provide an overview of the key individual and business income tax provisions enacted through federal tax legislation during 2026. Significant updates from administrative guidance issued by the IRS and the Treasury Department throughout the year will also be discussed. The outlook for legislation in 2027, including the potential impact of the upcoming midterm Congressional elections, will also be covered.
Karen joined the Culverhouse School of Accountancy faculty at the University of Alabama in August 2019 and teaches undergraduate and graduate level tax courses. Karen’s areas of specialization include state and local taxation and the taxation of individuals, corporations, and consolidated groups. Prior to joining the Culverhouse School of Accountancy faculty, Karen worked for an international public accounting firm for twenty-two years, serving as a tax partner based in the firm’s Birmingham office. During her career in public accounting, Karen served clients throughout the Southeast region and specialized in tax provision, consulting, and compliance services for the financial services industry.
Karen received a Bachelor of Science in Accounting from the University of Alabama and a Master of Science in Accounting, with a tax concentration, from the University of Virginia.
Karen currently serves as a member of State Taxation and Legislation Committee for the Alabama Society of Certified Public Accountants. She is a frequent speaker at continuing education events and seminars sponsored by the society, and she has published several articles on taxation topics for the society’s quarterly publication for its members. Karen also serves on the Undergraduate Council for the University of Alabama, and she is a member of the Capital Campaign Committee and the Board of Visitors for the Culverhouse College of Business.
This session will provide an overview of the key individual and business income tax provisions enacted through federal tax legislation during 2026. Significant updates from administrative guidance issued by the IRS and the Treasury Department throughout the year will also be discussed. The outlook for legislation in 2027, including the potential impact of the upcoming midterm Congressional elections, will also be covered.
David Aughtry's practice focuses on civil and criminal tax litigation.
Mr. Aughtry graduated from The Citadel in 1975 with a B.A. in English, from the University of South Carolina in 1978 with a master's in accounting and a law degree. He graduated from Emory University in 1982 with a master's in taxation (LL.M.).
Upon graduation from the University of South Carolina Law School, Mr. Aughtry joined the Internal Revenue Service as a Trial Attorney, Office of the Chief Counsel, where he also served as a Tax Shelter Coordinator. Mr. Aughtry taught Tax Controversy as an Adjunct Professor in the Emory University Master's in Taxation Program from 1987 through 1994 and in the Emory School of Law from 1995 through 1998 and 2003.
From 1996 through 2002, he served as an Instructor for the National Institute of Trial Advocates (NITA) in its program on "Litigating before the United States Tax Court" and was recently selected as a fellow of the International Society of Barristers. He is recognized as a national authority in tax litigation in Chambers USA and the US Legal 500 Litigation Guide.
Mr. Aughtry has tried (and/or argued on appeal) over 70 cases and successfully argued Hubert v. Commissioner before the Tax Court, the Eleventh Circuit, and the United States Supreme Court. Among the public company matters, David successfully tried Santa Fe Pacific Gold Co. v. Commissioner (termination or breakup fee in hostile takeover held to be deductible, with Indopco distinguished) and Plains Petroleum Co. v. Commissioner (Section 269 tax avoidance held factually inapplicable to the acquisition of a subsidiary with an $85 mil. NOL) to a final opinion.
An overview of current IRS audit activity involving high-wealth individuals and entities, including family offices, aircraft, estate and gift matters, and other areas of enforcement focus.
David Aughtry's practice focuses on civil and criminal tax litigation.
Mr. Aughtry graduated from The Citadel in 1975 with a B.A. in English, from the University of South Carolina in 1978 with a master's in accounting and a law degree. He graduated from Emory University in 1982 with a master's in taxation (LL.M.).
Upon graduation from the University of South Carolina Law School, Mr. Aughtry joined the Internal Revenue Service as a Trial Attorney, Office of the Chief Counsel, where he also served as a Tax Shelter Coordinator. Mr. Aughtry taught Tax Controversy as an Adjunct Professor in the Emory University Master's in Taxation Program from 1987 through 1994 and in the Emory School of Law from 1995 through 1998 and 2003.
From 1996 through 2002, he served as an Instructor for the National Institute of Trial Advocates (NITA) in its program on "Litigating before the United States Tax Court" and was recently selected as a fellow of the International Society of Barristers. He is recognized as a national authority in tax litigation in Chambers USA and the US Legal 500 Litigation Guide.
Mr. Aughtry has tried (and/or argued on appeal) over 70 cases and successfully argued Hubert v. Commissioner before the Tax Court, the Eleventh Circuit, and the United States Supreme Court. Among the public company matters, David successfully tried Santa Fe Pacific Gold Co. v. Commissioner (termination or breakup fee in hostile takeover held to be deductible, with Indopco distinguished) and Plains Petroleum Co. v. Commissioner (Section 269 tax avoidance held factually inapplicable to the acquisition of a subsidiary with an $85 mil. NOL) to a final opinion.
An overview of current IRS audit activity involving high-wealth individuals and entities, including family offices, aircraft, estate and gift matters, and other areas of enforcement focus.
Jan Lewis is a Tax Partner with BMSS Advisors and CPAs in Ridgeland MS. Her responsibilities include income and estate tax planning, research, and compliance for individual and business clients. Her areas of practice include healthcare, oil & gas, construction, real estate, and high net worth individuals. She has taught continuing education classes throughout Mississippi and nationwide to CPAs in the areas of income tax planning, business tax matters, and S Corporation tax matters, and has given presentations on financial literacy, tax reform, and other tax issues to various groups across the country.
Jan has authored articles on tax matters for the Tax Adviser publication and has served as a webcast presenter for the AICPA’s Tax Division. She has been interviewed by Fox Business News, NPR, Forbes, Wall Street Journal, Bloomberg, Bankrate, and the Detroit Free Press for her insight on various policy and practice matters affecting taxpayers. She was selected as one of Forbes Top 200 CPAs in America in 2024.
Jan is active in the Mississippi Society of CPAs, previously serving as President of the Society, a member of the MSCPA Board of Governors, an officer of the Society’s Central Chapter, and a trustee of the Mississippi Tax Institute. Jan currently is a member of the MSCPA’s Long Range Planning Committee and the MSCPA’s Young CPAs Liaison Committee.
Jan has held many leadership roles within the AICPA throughout her career. She has served as the MSCPA’s elected representative to the AICPA Council, and on the AICPA Life Insurance and Disability Plans Committee. She was a member and chair of the AICPA’s Tax Practice and Procedures Committee, and member and chair of the AICPA’s Tax Executive Committee, the senior committee overseeing the work of all Tax Division committees and technical resource panels.
Jan has served on the AICPA Board of Directors since 2023. In that role, Jan is part of the executive committee that directs the strategic vision of both the AICPA and the Association of International Certified Professional Accountants (the Association). Jan was recently elected Vice Chair of the AICPA. This national leadership role positions her to become Chair of the AICPA in 2026. As she continues her service as a volunteer leader in the profession, Jan looks forward to working with the Association to be the global voice of accounting and finance professionals worldwide. The AICPA is the national professional organization for all CPAs, with over 420,000 members in the U.S. and worldwide. The Association is the global voice of the accounting and finance professional, with over 650,000 members globally, and was founded by the AICPA and the Chartered Institute of Management Accountants (CIMA). It is a distinct honor to be in this position of leadership in the profession.
Stay informed on the latest developments shaping the tax profession at both the state and national levels. This session will provide updates on key legislative, regulatory, and advocacy initiatives impacting CPAs, taxpayers, and the future of tax practice.
Jan Lewis is a Tax Partner with BMSS Advisors and CPAs in Ridgeland MS. Her responsibilities include income and estate tax planning, research, and compliance for individual and business clients. Her areas of practice include healthcare, oil & gas, construction, real estate, and high net worth individuals. She has taught continuing education classes throughout Mississippi and nationwide to CPAs in the areas of income tax planning, business tax matters, and S Corporation tax matters, and has given presentations on financial literacy, tax reform, and other tax issues to various groups across the country.
Jan has authored articles on tax matters for the Tax Adviser publication and has served as a webcast presenter for the AICPA’s Tax Division. She has been interviewed by Fox Business News, NPR, Forbes, Wall Street Journal, Bloomberg, Bankrate, and the Detroit Free Press for her insight on various policy and practice matters affecting taxpayers. She was selected as one of Forbes Top 200 CPAs in America in 2024.
Jan is active in the Mississippi Society of CPAs, previously serving as President of the Society, a member of the MSCPA Board of Governors, an officer of the Society’s Central Chapter, and a trustee of the Mississippi Tax Institute. Jan currently is a member of the MSCPA’s Long Range Planning Committee and the MSCPA’s Young CPAs Liaison Committee.
Jan has held many leadership roles within the AICPA throughout her career. She has served as the MSCPA’s elected representative to the AICPA Council, and on the AICPA Life Insurance and Disability Plans Committee. She was a member and chair of the AICPA’s Tax Practice and Procedures Committee, and member and chair of the AICPA’s Tax Executive Committee, the senior committee overseeing the work of all Tax Division committees and technical resource panels.
Jan has served on the AICPA Board of Directors since 2023. In that role, Jan is part of the executive committee that directs the strategic vision of both the AICPA and the Association of International Certified Professional Accountants (the Association). Jan was recently elected Vice Chair of the AICPA. This national leadership role positions her to become Chair of the AICPA in 2026. As she continues her service as a volunteer leader in the profession, Jan looks forward to working with the Association to be the global voice of accounting and finance professionals worldwide. The AICPA is the national professional organization for all CPAs, with over 420,000 members in the U.S. and worldwide. The Association is the global voice of the accounting and finance professional, with over 650,000 members globally, and was founded by the AICPA and the Chartered Institute of Management Accountants (CIMA). It is a distinct honor to be in this position of leadership in the profession.
Stay informed on the latest developments shaping the tax profession at both the state and national levels. This session will provide updates on key legislative, regulatory, and advocacy initiatives impacting CPAs, taxpayers, and the future of tax practice.
Michael L. Brand, CPA, CGMA is currently an A & A partner in the firm of BMSS, LLC CPAs and Advisors. He received his B.S. in accounting from the University of North Alabama and has been in the practice of public accounting for over 30 years.
Known as a nationally acclaimed, accounting industry expert and speaker, Michael (Mike) has been involved in all aspects of public accounting, with an emphasis in providing accounting, auditing and review services to clients in the for-profit, nonprofits and governmental sectors.
He is also involved in various committees at both the state and national levels. He is a former member of the American Institute of CPAs (AICPA) Professional Ethics Executive Committee, is the past chair of the AICPA’s Accounting and Review Services Committee and the Alabama Society of CPA’s Peer Review Committee and is the current Chair for the ASCPA. Furthermore, Mike teaches continuing education classes across the country for state societies and individual firms and has received the AICPA’s Outstanding Discussion Leader Award multiple times along with the ASCPA’s Thomas A. Ratcliffe Outstanding Discussion Leader Award.
In addition to teaching, Mike regularly speaks at conferences nationwide and in various other countries. He conducts peer reviews across the United States and was formerly on the Peer Review Board, Joint Trial Board, and Quality Control Standards Task Force of the AICPA. He is the current co-chair of the Engage Conference (the AICPA’s largest conference held over multiple days with thousands of attendees).
Sidney W. Jackson IV is a senior managing associate in Dentons Sirote’s Birmingham, Alabama office. He is a member of the Tax Controversy practice group, where his practice focuses on all phases of federal and state tax controversies, including IRS audit, administrative appeals, and court proceedings in the U.S. Tax Court, federal district court, and state tax tribunals.
Sidney received an LLM in Taxation from NYU School of Law. He earned his JD cum laude from Samford University’s Cumberland School of Law, where he was in the top 15% of his class, a Scholar of Merit, and the online managing editor for the Cumberland Law Review, among other activities. Sidney graduated with a BS in accounting from the University of South Alabama with a merit-based scholarship. During his undergrad years, he served as president of Tau Kappa Epsilon, treasurer of the Student Government Association, and a volunteer for VITA, a free service that prepares federal and state taxes.
This program will provide attendees an overview of how Circular 230, preparer penalties and Cannons of Professional Responsibilities impact tax practices for CPAs and Attorneys. It will include a discussion of duties owed by tax practitioners to the tax system, to their clients and how such duties must be balanced, and a discussion of certain standards of tax practice, including AICPA Standards for Tax Services, the AICPA Code of Professional Conduct, and the ABA Model Rules of Professional Conduct. It will also give an overview of preparer penalties found in IRC Section 6694, including discussion of various levels of authority, such as substantial authority, reasonable basis and more likely than not.
Michael L. Brand, CPA, CGMA is currently an A & A partner in the firm of BMSS, LLC CPAs and Advisors. He received his B.S. in accounting from the University of North Alabama and has been in the practice of public accounting for over 30 years.
Known as a nationally acclaimed, accounting industry expert and speaker, Michael (Mike) has been involved in all aspects of public accounting, with an emphasis in providing accounting, auditing and review services to clients in the for-profit, nonprofits and governmental sectors.
He is also involved in various committees at both the state and national levels. He is a former member of the American Institute of CPAs (AICPA) Professional Ethics Executive Committee, is the past chair of the AICPA’s Accounting and Review Services Committee and the Alabama Society of CPA’s Peer Review Committee and is the current Chair for the ASCPA. Furthermore, Mike teaches continuing education classes across the country for state societies and individual firms and has received the AICPA’s Outstanding Discussion Leader Award multiple times along with the ASCPA’s Thomas A. Ratcliffe Outstanding Discussion Leader Award.
In addition to teaching, Mike regularly speaks at conferences nationwide and in various other countries. He conducts peer reviews across the United States and was formerly on the Peer Review Board, Joint Trial Board, and Quality Control Standards Task Force of the AICPA. He is the current co-chair of the Engage Conference (the AICPA’s largest conference held over multiple days with thousands of attendees).
Sidney W. Jackson IV is a senior managing associate in Dentons Sirote’s Birmingham, Alabama office. He is a member of the Tax Controversy practice group, where his practice focuses on all phases of federal and state tax controversies, including IRS audit, administrative appeals, and court proceedings in the U.S. Tax Court, federal district court, and state tax tribunals.
Sidney received an LLM in Taxation from NYU School of Law. He earned his JD cum laude from Samford University’s Cumberland School of Law, where he was in the top 15% of his class, a Scholar of Merit, and the online managing editor for the Cumberland Law Review, among other activities. Sidney graduated with a BS in accounting from the University of South Alabama with a merit-based scholarship. During his undergrad years, he served as president of Tau Kappa Epsilon, treasurer of the Student Government Association, and a volunteer for VITA, a free service that prepares federal and state taxes.
This program will provide attendees an overview of how Circular 230, preparer penalties and Cannons of Professional Responsibilities impact tax practices for CPAs and Attorneys. It will include a discussion of duties owed by tax practitioners to the tax system, to their clients and how such duties must be balanced, and a discussion of certain standards of tax practice, including AICPA Standards for Tax Services, the AICPA Code of Professional Conduct, and the ABA Model Rules of Professional Conduct. It will also give an overview of preparer penalties found in IRC Section 6694, including discussion of various levels of authority, such as substantial authority, reasonable basis and more likely than not.
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