HSCPA/HEPC Event: IRS Chief Counsel
Former IRS Chief Counsel Michael Desmond will discuss important court cases, regulations, and administrative guidance during his last 12-15 months. Discussion topics that may be covered are:
Estate, gift and fiduciary taxes
Partnership capital accounts
Michael oversaw many of the regulations and/or administrative guidance under the Tax Cuts and Jobs Act of 2017, the CARES Act, and the Consolidated Appropriations Act of 2021 (12/27/2020). Prior to being appointed Chief Counsel, Michael was the Treasury Department's Tax Legislative Counsel, a trial attorney with the U.S. Department of Justice Tax Division, and a partner at leading Washington, DC law firms.