Virtual 2025 Fall Tax Meeting

Tax attorneys Mary McNulty, Lee Meyercord, Maria Otero, Ryan Phelps, Amish Shah, Andrew Siracuse and Daniel Strickland will participate in the American Bar Association (ABA) Tax Section's 2025 Virtual Fall Meeting, which will unpack the latest in federal, state and local tax laws and policies.

Mr. Strickland will chair the Energy & Environmental portion of the conference, which encompasses the panels for Mr. Siracuse and Mr. Phelps. During his session, Mr. Siracuse will take a closer look at the status of Inflation Reduction Act clean energy tax credits and incentives following the passage of the One Big Beautiful Bill Act (OBBBA). Speakers will share planning considerations for companies looking to adapt to changing opportunities. Mr. Phelps will moderate a similar discussion that will focus on guidance from the IRS and U.S. Department of the Treasury regarding clean energy credits and incentives, breaking down both existing guidance as well as previewing what's expected to be issued.

Ms. Otero will join a panel exploring tax issues specific to expatriates, from failing to file on time to reporting inaccuracies to problems with required information returns and transfer taxes. She will share advice for avoiding or reducing penalties that arise from these scenarios.

Ms. Meyercord will chair the Administrative Practice part of the conference, during which Ms. McNulty will present on tax controversy and litigation developments stemming from overpayment and underpayment interest. Speakers will analyze cases including Goldring v. United States and Bank of America Corp. v. United States as well as talk about the circuit split on jurisdiction over standalone overpayment interest refund claims and the effects of Section 7508A on interest accrual.

Finally, Mr. Shah will provide a comprehensive overview of key policy changes in the OBBBA. He will highlight provisions affecting individual taxpayers, capital investments, clean energy and international tax, along with explain the anticipated guidance process for implementing these changes.

Session Times and Topics

Clean Energy Credits & Incentives – A View from the Other Side
October 20, 2025 | 12:30 p.m.
Speaker: Andrew Siracuse

Clean Energy Credits & Incentives – Updates and Recent Guidance
October 20, 2025 | 2:30 p.m.
Moderator: Ryan Phelps

Navigating Tax Issues for Expats
October 21, 2025 | 3:15 p.m.
Speaker: Maria Otero

Navigating Overpayment and Underpayment Interest
October 21, 2025 | 11:15 a.m.
Speaker: Mary McNulty

Tax Policy Dissection of OBBBA (P.L. 119-21)
October 24, 2025 | 2:30 p.m.
Speaker: Amish Shah