November 1, 2023 | What the Culp Decision Means for Taxpayers

The founders of the Procedurally Taxing blog will explain its importance and its new relationship with Tax Analysts, and they will also discuss the Third Circuit’s decision in Culp, in which the court held that the filing deadline for a Tax Court case isn’t jurisdictional and is subject to equitable tolling. That key decision reverses precedent and will give more taxpayers their day in Tax Court.  The panel will explain what the decision (and similar cases such as Boechler v. United States and Salsi v. Commissioner) means for low-income taxpayers in particular and for tax administration and jurisprudence generally. 

Tax Analysts is offering this episode of Taxing Issues as a free service to the public, and all attendees can receive CPE credit. To do so, you must register for the webcast before it starts and log in no later than the scheduled start time. You also must request CPE credits before each webcast, and you must answer the polling questions that will be asked throughout the event. 

Sponsorship opportunities for Taxing Issues events and webinars are available.  Please click here for more information.

ABOUT THE SPEAKERS

Cara Griffith
President and CEO, Tax Analysts

As the moderator for our Taxing Issues webinars, Cara objectively analyzes issues and asks probing questions that challenge panelists to explain and defend their positions.

When she’s not moderating Taxing Issues webinars, Cara provides strategic oversight for Tax Analysts. She has led efforts to improve the Tax Notes suite of products and to aggressively pursue transparency in the administration of tax systems. Previously, Cara managed the editorial department, including the flagship daily news publications and weekly magazines. She has written for a broad range of tax policy publications, including Tax Notes State, The Tax Adviser, The Hedge Fund Law Report, and The Hill. She regularly speaks at tax conferences and other events, discussing a variety of technical tax issues as well as the need for transparency in tax administration.

Cara has a BA in political science and a BA in international studies from the University of Evansville and a JD from the George Washington University Law School.

Keith Fogg
Clinical Professor of Law Emeritus at Harvard Law School

Keith Fogg is a contributing author with Tax Analysts through the Procedurally Taxing blog, which he co-founded in 2013. He is an emeritus clinical professor at Harvard Law School where he founded the low-income tax clinic in 2015. He is a principal contributing author for the treatise IRS Practice and Procedure, originally authored by Michael Saltzman. 

Before joining the Harvard faculty, Fogg directed the tax clinic at Villanova Law School starting in 2007. He worked for the IRS Office of Chief Counsel for over three decades and received the Robert Jackson award in 2007 in recognition of his work and the ABA Tax Section Janet Spragens Award for outstanding and sustained achievements in pro bono activities in tax law. Fogg holds a BA and MLT from the College of William and Mary as well as a JD from the University of Richmond. 

Leslie Book
Professor of Law at Villanova University’s Charles Widger School of Law and Senior Fellow at the
Center for Taxpayer Rights

Leslie Book is a contributing author with Tax Analysts through the Procedurally Taxing blog, which he co-founded in 2013. He is a professor of law at the Villanova University Charles Widger School of Law, a senior fellow at the Center for Taxpayer Rights, and the successor author for the treatise IRS Practice & Procedure, originally authored by Michael Saltzman. 

Book received the ABA Tax Section Janet Spragens Award for outstanding and sustained achievements in pro bono activities in tax law and is a dual recipient of the Diane Ambler Award for innovative curricular work with Villanova’s graduate tax program and for impactful scholarship.

Book holds a BA from Franklin and Marshall College (magna cum laude), a JD from Stanford Law School, and an LLM from NYU Law School.  

Stephen Olsen
Faculty Director of the Graduate Tax Program and Professor of Practice at Villanova University’s Charles Widger School of Law and partner at Gawthrop Greenwood

Stephen Olsen is a contributing author with Tax Analysts through the Procedurally Taxing blog, which he co-founded in 2013. He is the faculty director of the graduate tax program and a professor of practice at the Villanova University Charles Widger School of Law and a partner at the law firm Gawthrop Greenwood, PC. Olsen is also a principal contributing author for the treatise IRS Practice and Procedure, originally authored by Michael Saltzman. Olsen holds a JD and an LLM from the Villanova University Charles Widger School of Law. 

Sponsorship opportunities for Taxing Issues events and webinars are available.  Please click here for more information.