2026 ABA-IPT Advanced Tax Seminars

Tax attorneys Brock Whalen and Jennifer Karpchuk will speak at the 2026 ABA-IPT Advanced Tax Seminars, a series of programs jointly hosted by the American Bar Association (ABA) Tax Section and Institute for Professionals in Taxation (IPT) focused on state income taxes, sales and use taxes, and property taxes. Geared toward tax professionals ranging from accountants to appraisers to state and local tax practitioners, the three-part event will bring together a range of perspectives to share the issues most affecting the industry.

Mr. Whalen will join a panel during the Advanced State Income Tax Seminar exploring how states are interpreting and applying the principles addressed in the U.S. Supreme Court's Loper Bright Enterprises v. Raimondo decision overturning Chevron deference. Specifically, speakers will debate the extent to which state tax assessments can be challenged based on executive overreach. They will review state-level judicial developments related to the deference afforded to revenue departments as well as discuss what Loper Bright could mean for future state and local tax regulations and guidance.

Ms. Karpchuk will serve as the overall vice chair of the ABA-IPT seminars in addition to participating in two panels. She will moderate a discussion on Public Law 86-272 (P.L. 86-272) during the Advanced State Income Tax Seminar and join a discussion on sales and use tax updates during the Advances Sales & Use Tax Seminar. Her session on P.L. 86-272, a federal law limiting a state's ability to impose income taxes on out-of-state sellers, will review the current status of this protection alongside state-level challenges to its scope. Topics will include new guidance from the Multistate Tax Commission (MTC), how the rise of the digital economy and service-based activities affect the law's coverage and what steps businesses can take now as they assess cross-state requirements. Her second session will offer an interactive look at legislative and regulatory changes affecting sales and use tax compliance and audits as well as trends influencing state and local tax administration, complete with real-world scenarios to parse and learn from.

Session Times and Topics

A Thumb on the Scale in Tax Determinations? The Current State of State-Level Deference to the Tax Collector
March 16, 2026 | 8:20 – 9:20 a.m. CT
Speaker: Brock Whalen

From Mail Orders to Marketplaces: Modern Challenges to Public Law 86-272
March 16, 2026 | 1:45 – 2:45 p.m. CT
Moderator: Jennifer Karpchuk

The Big Easy Tax Challenge: Sales & Use Tax Updates You Can't Miss
March 17, 2026 | 1:45 – 2:45 p.m. CT
Speaker: Jennifer Karpchuk