Scott Michel and Chief Judge Paige Marvel Discuss Increase in International Tax Enforcement Cases at Tax Controversy Conference

After Scott D. Michel of Caplin & Drysdale, Chtd. raised the possibility of [the] Tax Court seeing an influx of cases arising out of recent enforcement efforts directed at Swiss bank accounts, Chief Tax Court Judge L. Paige Marvel confirmed that the court anticipates “some civil ramifications . . . in cases where there has not been a comprehensive settlement of liability.” She advised the audience to stay tuned to see how that enforcement activity will affect the Tax Court.

Judge Marvel’s comments were made at the 5th Annual International Tax Enforcement and Controversy Conference on October 27, 2017. Mr. Michel is Founder and Co-Chair of the conference where in-house and outside tax professionals (both law firms and accounting firms) benefit from hearing what's happening in the trenches from the government, corporate taxpayers and tax practitioners, and learn about recent developments, procedures and practices, cases, and what they mean for their practice.

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Excerpt taken from the article “Tax Court Considering Remote Testimony Possibilities” by Nathan J. Richman for Tax Notes.