Tax Alliance Conference

Speakers:  Please note that speakers and topics are subject to change.

Frank Agostino is the president of Agostino & Associates, P.C., a law firm in Hackensack, New Jersey specializing in civil and white collar criminal litigation, tax controversies and tax planning.


Prior to entering private practice, Mr. Agostino was an attorney with the Internal Revenue Service's District Counsel in Springfield, Illinois and Newark, New Jersey.  He also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases. 


As an adjunct professor, Mr. Agostino taught tax controversy at Rutgers School of Law and served as the co-director of the Rutgers Federal Tax Law Clinic.


Mr. Agostino is a frequent speaker and author on tax controversy and litigation matters.  He serves on the Advisory Board of the Journal of Tax Practice and Procedures.  Mr. Agostino is actively involved with the American Bar Association and the New York County Lawyer's Association.  He is also the President of the Taxpayers Assistance Corp., which provides tax and legal advice to low-income taxpayers in the NY/NJ area.


                         


                                     Dan Baucum, J.D., LL.M (in Taxation)  represents clients in tax and business planning                                                       and federal tax controversies.


After graduating from N.Y.U.’s graduate tax law program he practiced law in Dallas until he was offered the position of
Special Assistant to the IRS Assistant Chief Counsel (Passthroughs & Special Industries) in Washington, D.C. He
spent the next decade of his career in Washington working at the IRS and then as Director of IRS Practice in the National Tax Office of a “Big Six” accounting firm while teaching in Georgetown’s graduate tax law program. Today, Dan combines
the perspective he gained in Washington with almost four decades of experience representing clients in tax and business
planning and controversies before the IRS and in court.


Dan was born and educated in Dallas, where he practices law today representing clients throughout Texas and the U.S. For over a decade Dan has taught as an Adjunct Professor of Law at his alma mater, SMU. He also serves as counsel to Freeman Law PLLC.  Dan may be contacted at dbaucum@baucumlaw.com or 214.984.3658.

John M. Bovard, CPA, has practiced public accounting since 1985, where he served with both the tax and audit departments of three local CPA firms in Dallas. He is a director of the tax department Smith, Jackson, Boyer & Bovard, PLLC in Dallas TX. 

His expertise includes tax planning and tax return preparation for individuals and businesses, IRS audits and appeals, small business consulting, and estate tax planning. He is a member of both the American Institute of Certified Public Accountants and the Texas Society of CPA’s. 


He is a graduate of Southern Methodist University with a BBA in accounting. He is a Certified Public Accountant in the state of Texas and is a member of the AICPA, the Texas Society of CPAs and the Dallas Chapter of the Texas Society of CPAs.


Steve Carter - Steve has more than 30 years of experience in tax and bookkeeping services.  Steve is a graduate of Dallas Baptist University. Steve became an Enrolled Agent in 2003 being federally licensed by the US Department of the Treasury. Steve completed the three-year fellowship to the National Tax Practice Institute™ in 2009. Steve serves on the boards of Texas Society of Enrolled Agents and Tax Alliance Conference. He is currently the President of North Texas Enrolled Agents.

As a Certified Tax Coach™, Steve enables taxpayers to be proactive in managing their taxes by using court-tested, IRS-approved strategies, including entity selection, minimizing Alternative Minimum Tax, maximizing deductions from real estate and other passive sources and maximizing retirement savings. 

Prior to Steve joining his father’s tax firm (Otis Carter, Inc.) in 1999, Steve was Director of Data Operations for Utility General, Inc. in Dallas, a third-party insurance administrator for specific utility products, and prior was Controller Systems Director for Tropicalanta, Inc. an Atlanta restaurant chain. 


Richard Christian was a Collection Group Manager for the Internal Revenue Service, with over 45 years of collection experience.  His group handled the most egregious cases in the north half of Texas and all of Oklahoma.  His group worked closely with the Southwestern Civil Trial Section of the Department of Justice Tax Division on a variety of suit recommendations as well as the largest income tax case in IRS history.   He also worked closely with Criminal Investigation (CI) in referring violations of IRC 7202, his group being a national leader in CI referrals.   Outside of the IRS, Richard serves on the board of Amberton University.  Richard may be contacted at ChristianTax ConsultingExpert@gmail.com or 214-288-2357.


                                           Caroline Ciraola, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax                                     Division, is a partner with Kostelanetz & Fink and a founder of its Washington, D.C. office. Her                                             practice focuses on federal and state civil tax controversies, including representation in sensitive                                         audits, administrative appeals, and litigation,  providing related tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions.  


Caroline is a Fellow and Regent of the American College of Tax Counsel, a recipient of the IRS Chief Counsel Award and the ABA Tax Section’s Janet Spragens Pro Bono Award, and an instructor with the IRS Military Volunteer Income Tax Assistance program at Ft. George G. Meade in Maryland. She also serves as an Adjunct Professor at the Georgetown University Law Center (International Tax Controversies) and University of Baltimore School of Law (Investigation, Prosecution and Defense of Tax Crimes). Caroline has been recognized by Chambers, International Tax Review, Best Lawyers in America, Super Lawyers, and The Daily Record’s Top 100 Women Circle of Excellence. 


Clint Davis is with the law firm of Krage & Janvey, LLP in downtown Dallas.  He graduated cum laude from the SMU Dedman School of Law in 1980.  [Yes, that was before some of you were born.] He was first licensed in Florida as an attorney in 1980 and then in Texas in 1982.  He has been a licensed CPA in Texas since 1980.  He has been Board Certified in Tax Law by the Texas Board of Legal Specialization since 1988, and he steadfastly refuses to take any more exams.  He has been named as a Super Lawyer, a Top Attorney in Texas by Texas Monthly, one of the Best Lawyers in Dallas by D Magazine and a Top Rated Lawyer by the Dallas Morning News, all in the tax area. 

Clint has been an author and discussion leader for 8-hour CPE courses for the Texas Society of CPAs since 1991.  [Some of his peers believe that the length of these courses make him certifiable as well as board certified.]  Clint also speaks before various bar associations and is a frequent presenter and moderator on the Accountants’ Continuing Professional Education Network.

Clint primarily represents high net worth individuals and closely held businesses with much of his time devoted to tax planning in mergers and acquisitions and charitable organizations.


                             Marc Enzi is a Certified Financial Planner™, U.S. Treasury licensed Enrolled Agent, and a Certifying                                   Acceptance Agent in practice for over 15 years.  He has an MSBA from Boston University, his primary                                 focus is on clients with foreign attributes such as Foreign Investment Real Property Tax Act (FIRPTA),                                 international tax consulting, FATCA compliance, and Expatriate and Rotator population tax compliance                                 and tax controversy matters. He regularly represents clients in federal examinations and offshore tax compliance matters. 

Prior to forming his own practice in 2009, he worked for PricewaterhouseCoopers as an International Tax Manager in the International Advisory Service department in Houston, TX. 

Marc Enzi is the Enrolled Agent representative to the Houston Texas IRS/Tax Practitioner Study Group, teaches classes on tax compliance for foreign individuals doing business in the US. He is an NTPI fellow, a member of the National Association of Enrolled Agents.  


                             Jason Freeman is the founding and managing member of Freeman Law, PLLC. He is a dual-                                             credentialed attorney-CPA, author, law professor, and trial attorney. Mr. Freeman has been recognized                                 multiple times by D Magazine as one of the Best Lawyers in Dallas, and by Super Lawyers and Texas                                 Monthly magazine as a Rising Star in tax law.  He was recently honored by the American Bar                                               Association, receiving it’s “On the Rise – Top 40 Young Lawyers” in America award.

He serves on the law school faculty at SMU’s Dedman School of Law, where he teaches a course in the law of federal income taxation, and he is a frequent public speaker across the country, presenting and educating on various legal topics. He is the President of the North Texas chapter of the American Academy of Attorney-CPAs, an executive board member of the Texas Society of CPAs, and member of the Board of Directors for the Dallas Society of CPAs. He is also a
council member for the Tax Section of the Texas State Bar.


Mr. Freeman represents clients in litigation and disputes, with a particular focus on federal and state tax controversies, as well as white-collar and financial disputes, both civil and criminal. He handles IRS audits and other investigations, and represents clients facing tax and white-collar or financial-related charges. He also advises and assists clients with tax and regulatory compliance, including domestic and international tax planning and regulatory reporting requirements,
as well as cryptocurrency and Blockchain implementations. 


Jeanette (Johnson) Ingram graduated from Sam Houston State University with a Bachelors of Business Administration degree in General Business Administration in 1982.  Her career with IRS began in a clerical unit in December 1983 and she was promoted to Tax Auditor in June 1984, where she eventually served as the lead Office Auditor and as On-the-Job instructor for new hire tax auditors.  Jeanette worked in the Problem Resolution Office prior to it becoming known as the Taxpayer Advocate Service (TAS).  She was promoted to the position of Revenue Agent in January 1991 and has worked as a revenue agent in both the Small Business Self-Employed (SBSE) and Large-Midsize Business (LMSB) work units.  Jeanette left LMSB (now LB&I) to become a group manager for SBSE in 2002, training a team of new hire revenue agents.  She served as Resident Lead Instructor for SBSE Learning and Education and as Section Chief of the Reporting Compliance Section of Gulf States Area PSP, determining the workload for Examiners in the 10-state area.  Jeanette reported to Appeals in May 2007 and has served as Lead Appeals Team Manager since that time.  Jeanette served on a brief detail in 2016 to Appeals’ Knowledge Management team before returning as the manager for the local Appeals team.  Presently, all of Jeanette’s employees are located with her in the Alpha Road office.  She has proudly served for 35 years.   


                            Larry Jones advises and represents clients in IRS tax controversies which include audits, appeals,                                      collections, criminal tax investigations, and civil and criminal tax litigation. Larry has represented tax                                    professionals before the Office of Professional Responsibility.  He is committed to excellence in the                                      practice of law and offers his clients timely, effective and efficient personalized service.


Prior to entering private practice, Larry was a Trial Attorney with the Tax Division of the U.S. Department of Justice. During his time there, he received substantial trial experience in tax cases. Larry represents taxpayers before all levels of the IRS, and in litigation against the IRS. He was a partner in the law firm of Townsend & Jones, LLP.  Larry is Director of the Federal Taxpayers Clinic at SMU Dedman School of Law and has taught Federal Tax Procedure at the Law School.   Larry is in Chambers USA: American's Leading Lawyers for business and was chosen as Texas Super Lawyers by Texas Monthly.


Larry is a teacher, author, recognized public speaker and authority on tax controversy matters, and how to effectively deal with the IRS. He has taught Criminal Tax Fraud and Taxation of Property Dispositions at the SMU Dedman School of Law. Larry has developed, written and taught courses for various professional organizations involving all aspects of the IRS including but not limited to audits, appeals, collections, and negotiating with the IRS. In the past, Larry has co-sponsored the Forum on Doing Business with the IRS and the Texas Society of CPAs.   Larry may be reached at 214.696.2661. 


Patti Logan became an enrolled agent after working for the Internal Revenue Service as an Insolvency Technician, Revenue Officer and Offer Specialist.  She left the Service in 1993 and formed The Tax Group specializing in representation.  She has been an expert witness in several cases.  Patti is a frequent speaker to various tax-related organizations throughout the nation.  Patti's articles have been featured in several national and local journals.  She has been a columnist for CCH's Journal of Tax Practice and Procedures and is a contributing author of PPC's Dealing With the IRS.  She is a proud recipient of the Texas Society of Enrolled Agent's Founder's Award, The Charles Goodnight Award for Enrolled Agent of the Year and the 2006 Extra Mile Award from the Tax Alliance Conference.  In 2005, she was awarded the prestigious Excellence in Education Award in recognition of her leadership and promoting quality continuing education on behalf of the National Association of Enrolled Agents - Education Foundation.  Patti is a past president of the Texas Society of Enrolled Agents and the Plano Area Enrolled Agents.  She is a Fellow of the National Tax Practice Institute and former dean of the organization. 


She currently serves on the board of directors of the Tax Alliance Conference, Inc.  Patti can be contacted at 719.783.3312 or patti@thetaxgroup.com.

                                

                             Kathy Mannering became an Enrolled Agent in 2012, but her tax preparation and bookkeeping career                                began in 2001 when she founded In The Black Bookkeeping and Tax Services, Inc.   She places great                                value in providing personal and professional service for all her clients and because of this, she has                                      seen her practice continue to grow and enjoy the loyalty and trust of over 150 families each tax season.


Although her client base includes many small businesses of all types as well as individuals and families, she specializes in providing tax and bookkeeping services to pastors, churches, and ministries.  Kathy’s background is in ministry where she served alongside her husband, Ed Mannering, in founding and pastoring churches in Texas, Michigan, and New Jersey.  This unique background and over 35 years of experience in church and ministry bookkeeping allow her to advise her clergy clientele a wide range of bookkeeping and tax matters.

Currently, Kathy and her husband live and work out of their home office in North Fort Worth. They have 3 children and 2 grandchildren.


Bruce McGovern is a tenured member of the faculty and an Associate Dean at South Texas College of Law Houston, where he also serves as Director of the school’s Low Income Taxpayer Clinic.  He received his undergraduate degree from Columbia University and his law degree from Fordham University School of Law.  After law school, he served as a judicial clerk for Judge Thomas Meskill on the U.S. Court of Appeals for the Second Circuit in New York.  He then practiced law with the law firm of Covington & Burling in Washington, D.C.  He subsequently earned an LL.M. in Taxation from the University of Florida Levin College of Law, where he taught as a visiting faculty member before joining the faculty at South Texas College of Law Houston.


Professor McGovern teaches and writes in the areas of business organizations and taxation.  His courses include Federal Income Taxation, U.S. Taxation of International Transactions, Partnership and Subchapter S Taxation, and Federal Tax Procedure.  He frequently speaks on recent developments in federal income taxation.  Professor McGovern is a member of the Council of the State Bar of Texas Tax Section, a former Chair of the Houston Bar Association Section of Taxation, and a Fellow of the American College of Tax Counsel.


Audrey Morris, Area Counsel, I.R.S. Office of Chief Counsel (SB/SE Dallas).  Ms. Morris graduated from the University of West Florida in 1984 with a B.A. in Accounting and she received her J.D. from the University of Miami School of Law in 1990.  She has been with the Internal Revenue Service Office of Chief Counsel in Dallas, Texas since 1991; prior to that time she spent five years as a Revenue Agent in Miami and Dallas.  Ms. Morris currently supervises 7 managers and 60 attorneys and paralegals working in the Small Business/Self-Employed Division and located throughout Texas and Louisiana.  

Ms. Morris’ areas of expertise include civil tax litigation, primarily focusing on the areas of Civil Fraud, Abusive Trusts, Offshore Evidence and Holdings, FBARs, Innocent Spouse, Summonses, Third Party Contacts, and Offers In Compromise.  

Ms. Morris is a frequent speaker at national Counsel and I.R.S. Training Sessions, seminars conducted by the outside bar across the country, and Colleges and Universities throughout Texas.  Ms. Morris has been repeatedly recognized for her outstanding work with the Office of Chief Counsel, including being named SB/SE Attorney of the Year for 2001, receiving a 2005 Chief Counsel Instructor Excellence Award, being named Counsel’s 2009 National Instructor of the Year, named SB/SE Manager of the Year for 2015, and receiving a Treasury Leadership Legacy Award for 2018. 

Ms. Morris is a member of the State Bar of Texas and is admitted to practice before the United States Tax Court, the United States District Court for the Northern District of Texas, the Fifth Circuit Court of Appeals and the United States Supreme Court. 


Nina E. Olson, the National Taxpayer Advocate (NTA), is the voice of the taxpayer within the IRS and before Congress. She leads the Taxpayer Advocate Service (TAS), an independent organization inside the IRS that helps taxpayers resolve problems and works for systemic change to mitigate problems experienced by groups of taxpayers.

Throughout her career, Ms. Olson has advocated for the rights of taxpayers and for greater fairness and less complexity in the tax system. In calling for fundamental reform in 2012, she wrote, “A simpler, more transparent tax code will substantially reduce the estimated 6.1 billion hours and $168 billion that taxpayers spend on return preparation” and “reduce the likelihood that sophisticated taxpayers can exploit arcane provisions to avoid paying their fair share of tax.”

Ms. Olson was appointed to the position of National Taxpayer Advocate in January 2001. Under her leadership, the NTA’s Annual Report to Congress has become an important vehicle for change. It is one of two reports the NTA is required by statute to deliver each year and outlines the most serious problems facing taxpayers. The IRS has implemented hundreds of recommendations she has made for administrative change. Members of Congress have introduced bills to implement dozens of her recommendations for legislative change, and 15 of them have been enacted into law. In June 2014, the IRS adopted the Taxpayer Bill of Rights for which Ms. Olson had long advocated, grouping dozens of existing rights in the Internal Revenue Code into ten broad categories of rights, thereby making them clear, understandable, and accessible for taxpayers and IRS employees alike.

Tax Analysts recently honored Nina Olson as one of ten Outstanding Women in Tax for 2016. This recognition reflects Nina Olson’s influence on the work of legislators, tax administrators and tax professionals across the globe. She gave the 2013 Woodworth Lecture, sponsored by Pettit College of Law at Ohio Northern University. Ms. Olson is a member of the American College of Tax Counsel and delivered the group's prestigious Griswold Lecture in January 2010. The non-profit Tax Foundation selected her to receive its Public Sector Distinguished Service Award in 2007. Money magazine named her one of 12 "Class Acts of 2004," and Accounting Today magazine has named her one of its Top 100 Most Influential People in the accounting profession each year since 2004.

Prior to her appointment as the NTA, Ms. Olson founded and served as Executive Director of The Community Tax Law Project, the first independent § 501(c)(3) low-income taxpayer clinic in the United States. From 1975 until 1991, she owned a tax planning and preparation firm in Chapel Hill, North Carolina.

An attorney licensed in Virginia and North Carolina, Ms. Olson served as the chair of the American Bar Association (ABA) Section of Taxation’s Low Income Taxpayers Committee as well as the Pro Se/Pro Bono Task Force of the ABA Section of Taxation's Court Procedure Committee. She is the 1999 recipient of both the Virginia Bar Association's Pro Bono Publico Award and the City of Richmond Bar Association's Pro Bono Award. Ms. Olson graduated from Bryn Mawr College, cum laude, with an A.B. in Fine Arts. She received her J.D., cum laude, from North Carolina Central School of Law and her Master of Laws in Taxation, with distinction, from Georgetown University Law Center. Ms. Olson has served as an adjunct professor at several law schools.


Michelle May O'Neil has 25 years' experience representing small business owners, professionals, and individuals in litigation related to family law matters such as divorce, child custody, and complex property division.  Described by one lawyer as "a lethal combination of sweet-and-salty", Ms. O'Neil exudes genuine compassion for her client's difficulties, yet she can be relentless when in pursuit of a client's goals.  One judge said of Ms. O'Neil, "She cannot be out-gunned, out-briefed, or out-lawyered!"


Ms. O'Neil became a board-certified family law specialist by the Texas Board of Legal Specialization in 1997 and has maintained her certification for 20 years since that time.  While representing clients in litigation before the trial court is an important part of her practice, Ms. O'Neil also handles appellate matters in the trial court, courts of appeals and Texas Supreme Court.  Lawyers frequently consult with Ms. O'Neil on their litigation cases about specialized legal issues requiring particularized attention both at the trial court and appellate levels.  This gives her a unique perspective and depth of perception that benefits both her litigation and appellate clients.


Tom Rhodus combines his early experience as a government trial lawyer with over 30 years of private practice to help clients navigate the complex landscape of federal regulation and law enforcement.  With diverse clients ranging from healthcare groups and publicly-traded companies to non-profits and wealthy entrepreneurs, Tom focuses primarily on resolving tax and other regulatory controversies involving civil and criminal liability.  He has tried numerous cases to successful verdicts in federal and state courtrooms across the country and has also guided clients through investigations conducted by the IRS, the Department of Health and Human Services and other government agencies.  


During his seven-year tenure as a trial lawyer for the Tax Division of the U.S. Department of Justice, Tom prosecuted countless civil and criminal tax cases and gained an insider perspective that most private-practice lawyers can’t bring to the table. With his first-hand knowledge of how government lawyers think and what they need to get settlements  approved, Tom can work more efficiently and focus on creative, realistic solutions, instead of wasting his clients’ time and
money chasing impossible outcomes.


Clients rely on Tom’s skillful guidance outside the courtroom as well.  He provides ongoing strategic counsel to some of the largest physician groups in Texas and a variety of other businesses that need proactive business planning and efficient structures to minimize tax liability and avoid government intervention. He also advises clients on the tax and regulatory consequences of various strategic transactions and guides them through a broad range of day-to-day business decisions and corporate governance issues.  To contact Tom:  trhodus@grayreed.com or 469.320.6090


Pat Sykes is a “Who Dat” sojourner from New Orleans who now calls Texas home.  Her 36-year career with H&R Block/Block Advisors includes positions as Certified Master Instructor, Office Manager, Director of Acquisitions, but her favorite remains Tax Professional. Pat’s expertise covers both individual and business taxation as well as audit and collection activity. As she tells her clients, “I represent you on everything tax related.” 

Pat holds a degree in Management from Dallas Baptist University, and a Doctorate in “Grandmothering and World Traveling.” She gained her Enrolled Agent status in 1993 – and plans never to let it lapse! She is a proud former member of the Tax Alliance Conference and still believes it is the best source of quality education for the investment. 

A self-proclaimed history buff, Pat enjoys visiting sites both the in the U.S. and abroad. The decision-making process of leaders – especially U.S. presidents continues to intrigue her. We can all learn from both wise and unwise decisions. Let history be the judge!  Pat may be contacted at pat.sykes@blockadvisors.com.


                                  Josh Ungerman is a Partner at Meadows. Collier, Reed, Cousins, Crouch & Ungerman, LLP.  He is                                    also involved in defending Taxpayers and issues against IRS inquiries and actions.  The IRS                                                defense practice covers Civil and Criminal Exams, Investigations and Trials.  Many of Josh's Tax                                          Controversy matters include an offshore component.


                                  Mr. Ungerman is often selected to many "Best of" attorney lists by his peers including:  Best                                                  Lawyers, D Magazine and Texas Monthly.  He was selected to the Texas Super Lawyers Top 100 Lawyers in Texas list.


Prior to joining the firm in 1994, he was a civil prosecutor for the Internal Revenue Service, Dallas District Counsel office.  He was also a Special Assistant United States Attorney for the Department of Justice in Dallas during his time as a civil prosecutor.  Prior to becoming an IRS attorney of a special assistant U. S. attorney, he served as a law clerk to the Honorable Carolyn M. Parr at the United States Tax Court in Washington, D.C.


Josh is a frequent speaker on tax topics including exams, IRS estate tax strategies, tax shelter defense, recent tax legislation, IRS criminal tax investigation techniques, and state tax controversy issues.


Mr. Ungerman was admitted to practice in Texas in 1990.  He may be contacted at jungerman@meadowscollier.com or (214)744-3700.