For the Press

Tax Analysts Hosts Conference Examining the MTC’s Rewrite of UDITPA

November 4, 2013

Publishes and Supplies Hearing Officer’s Report Highlighting Proposed Amendments to Model Legislation

 

FALLS CHURCH, Va. – Tax Analysts, a nonpartisan, nonprofit organization that provides tax news and analyses, held a conference Friday at the National Press Club in Washington at which a panel of tax experts discussed the Multistate Tax Commission’s rewrite of the Uniform Division of Income for Tax Purposes Act and made available the hearing officer’s report on the matter.

The panel discussion, which Tax Analysts President and Publisher Christopher E. Bergin moderated, included presentations by Richard Pomp, Alva P. Loiselle Professor of Law at the University of Connecticut; Shirley K. Sicilian, general counsel, Multistate Tax Commission; Prentiss Willson, of counsel, Sutherland Asbill & Brennan LLP; and Arthur R. Rosen, partner, McDermott Will & Emery LLP.

In their presentations and in the subsequent discussion with the audience, the speakers focused on why the MTC decided to undertake the rewrite, the recommendations from the hearing officer’s report, and what the most important considerations are.

Discussing the burden of proof, Willson said, “Of course, it should be on the state if they are the ones that are seeking a change under Section 18. And I find it almost appalling that there are states out there taking a different point of view.”

Rosen said it would be helpful if the model statute set the standard for the burden as either “clear and convincing evidence” or “a preponderance of the evidence.”

“I think there’s a question whether burden of proof specifications really belong in a model uniform act,” Sicilian said. “This is an apportionment provision.”

Pomp said he understands that philosophy but finds it “too wooden to have appeal to the taxpaying public.” The related procedural issues go hand in hand with the apportionment provisions, he said.

As part of its mission to educate the public and increase transparency in tax policy, Tax Analysts has published the hearing officer’s report for public consumption. The report provides a background to the amendments, a summary of the proposals’ substantive features, a review of the public testimony, and the hearing officer’s comments and recommendations.

To request a free hard copy of the full report, fill out this request form.

Media Notes: The video and transcript of the conference are available at the Tax Analysts event page, or contact Shaima Cardillo at 703-531-4852 or shaima_cardillo@tax.org. Follow Tax Analysts on Twitter @TaxAnalysts.