top of page
Join us for the 74th Annual Program of the West Virginia Tax Institute at Morgantown Marriott at Waterfront Place in Morgantown, West Virginia on Sunday, October 22, 2023, through Tuesday, October 24, 2023.
Oct 22, 2023, 3:00 PM EDT – Oct 24, 2023, 12:30 PM EDT
Morgantown Marriott at Waterfront Place,
Two Waterfront Pl, Morgantown, WV 26501, USA

Book Your Room Now!

Please click below to book your room at the Morgantown Marriott Waterfront Place Hotel
for the 2023 West Virginia Tax Institute Program.

The group rate of $144/night expires on Friday, September 29, 2023! 

2023 West Virginia Tax Institute Schedule


3:00pm–4:00pm         Registration


4:00pm–6:00pm         2023 Federal Tax Law Update

                                    Prepared by:    David R. Croft, Esq.


                                                            Spilman Thomas & Battle, PLLC

                                    Presented by:   Charles W. “C. W.” Pace, Jr., Esq.


                                                            Spilman Thomas & Battle, PLLC

                                                            Anthony L. Huber, Esq., CPA


                                                            Spilman Thomas & Battle, PLLC


6:00pm–8:00pm         Reception



7:00am–8:00am          Breakfast (provided)


8:00am–9:00am          Ramblings of an Old Tax Guy – Professional and Ethical Considerations in Tax Practice

                                    This presentation will focus on practices and responsibilities that lend themselves to a successful tax practice. The

                                    discussion will include historical prospectives, ethical and professional responsibilities, best practices, avoiding conflicts

                                    of interest, and confidentiality in tax practice.

                                    Steven S. Robey, CPA, CGMA

                                    Retired Partner

                                    Baker Tilly US, LLP


9:00am–9:50am          Artificial Intelligence: Godsend or Apocalypse

                                    Artificial Intelligence is in the news daily. There are those that feel it is the greatest technology ever produced. There are

                                    others that fear it can be apocalyptic and destroy humanity. Still others see it as the perfect assistant, and others as

                                    eliminating countless lawyer jobs. The hype is at an all-time high. This includes legal technology vendors racing to

                                    include “AI Powered” on their products and law firms racing to be the first in the eyes of their clients to use AI. There

                                    are those who want to accelerate its development and those that would like to see it paused or stopped. While AI is an

                                    incredible tool, it does not quite live up to its image in science fiction television and movies. During this presentation you

                                    will learn the limitations of AI and how to pierce the hype and separate the facts and myths about AI in legal practice.

                                    Jeffrey K. Brandt

                                    Chief Information Officer

                                    Jackson Kelly PLLC


9:50am–10:00am         Break


10:00am–11:00am       2023 Hot Topics in State and Local Tax – Panel Discussion

                                    The panelists will discuss various West Virginia, Kentucky, North Carolina, Ohio, and Virginia state and local tax hot

                                    topics for 2023. Those topics include:

- For the West Virginia neighboring states of Kentucky, North Carolina, Ohio, and Virginia the following pass-through entity tax topics: qualifying entities and qualifying members, how the election is made and due date, revocability or irrevocability of the election, calculation of income and corresponding tax rate, owner requirements for filing, credits for taxes paid to other states, estimated payment requirements, and much more.

- Federal renewable energy incentives included in the Inflation Reduction Act of 2022 and West Virginia tax incentives for renewable energy.

- Changes that will be included in the West Virginia Society of CPAs 2024 Guidebook to West Virginia Taxes. 

- Important topics and issues regarding WV sales and use tax.

                                    Paul G. Papadopoulos, Esq.


                                    Spilman Thomas & Battle, PLLC

                                    Craig A. Griffith, Esq.


                                    Frost Brown Todd LLP

                                    Kevin A. Highlander, CPA


                                    Baker Tilly US, LLP


11:00am–12:00pm      Advanced Estate Administration in West Virginia

                                    This presentation will include an overview of estate administration in West Virginia, recent legislative changes affecting

                                    estate administration, the jurisdiction of county commissions, sources of problems and disputes in the estate

                                    administration process, and best practices for resolution of estate administration disputes.

                                    Steven F. Luby, Esq.


                                    Steptoe & Johnson PLLC


12:00pm–1:00pm        Lunch (provided)


1:00pm–1:30pm          Pass-Through Entity Tax SB 151 – How We Got Here

                                    This presentation will explore the newly acted pass-through entity tax and regulations adopted in West Virginia. We will

                                    discuss the various state approaches and how West Virginia adopted the approach in SB 151. We will then explore what

                                    this approach created and how it impacted the complexity of regulations and other issues in implementing the bill.

                                    Finally, we will explore potential traps and issues that will need to be reviewed by return preparers in addressing the PTE


                                    Robert G. Tweel, Esq.

                                    Managing Member

                                    Jackson Kelly PLLC


1:30pm–2:30pm          West Virginia Elective Pass-Through Entity Tax: Practical Considerations for Tax Professionals and Related

                                    Administrative Issues – Panel Discussion

                                    The panelists will discuss various facets of the West Virginia elective pass-through entity tax, including commonly

                                    encountered issues with computation and filing, the impact of multi-state operations on the credit, and other practical

                                    considerations for attorneys and accountants.

                                    Kevin A. Highlander, CPA


                                    Baker Tilly US, LLP

                                    J. Marlin Witt, CPA, CFP, CGMA


                                    Baker Tilly US, LLP

                                    Robert G. Tweel, Esq.

                                    Managing Member

                                    Jackson Kelly PLLC

                                    Floyd M. “Kin” Sayre, Esq.


                                    Bowles Rice LLP

                                    Stacy L. Acree

                                    Director of Tax Account Administration

                                    WV State Tax Department


2:30pm–5:30pm          Free Time: Enjoy Morgantown!


5:30pm–6:30pm          Cocktail Social Hour


6:30pm–8:00pm          Dinner (provided)



7:00am–8:00am          Breakfast (provided)


8:00am–8:30am          Tax Administration and Policy Developments

                                    Matthew R. Irby, Esq.

                                    WV Tax Commissioner

                                    WV State Tax Department


8:30am–9:00am          West Virginia State Budget Issues and Outlook on Tax Revenues

                                    Mark B. Muchow

                                    Deputy Secretary of Revenue

                                    WV Department of Revenue


9:00am–9:20am          New Tax Credits for Property Taxes Paid – HB 2526

                                    Catherine L. “Lorrie” Mitchell

                                    Assistant Director of Taxpayer Services Division

                                    WV State Tax Department


9:20am–9:40am          Statutory Authority and Procedures of the Office of the Taxpayer Advocate

                                    Sara M. Sikorovsky

                                    Tax Resolution Officer

                                    WV State Tax Department


9:40am–10:00am        Targeted Enforcement: The Retail Trade of Tobacco, Vape, Drug Paraphernalia, and CBD

                                    The West Virginia Code vests regulation of licensure for Tobacco Retailers, E-Cigarette Liquid Retailers, Sellers of legal

                                    Drug Paraphernalia, and CBD Products with the West Virginia State Tax Division. This presentation will discuss the

                                    statutes regulating and the collection of taxes on these products while detailing best practices to ensure retailers are

                                    following the law in the collection and remittance of these taxes.

                                    R. Derek Walker

                                    Assistant Deputy Commissioner of Compliance and Enforcement / Special Investigator

                                    WV State Tax Department


10:00am–10:30am      Effect of Tax Revenue Goals and Projection on Tax Policy

                                    Dave Hardy, Esq.

                                    Secretary of Revenue

                                    WV Department of Revenue


10:30am–10:45am      Break


10:45am–11:15am      WV Circuit Court and Supreme Court Cases Decided Over the Last 12 Months and Pending Cases of Interest

                                    Sean M. Whelan, Esq.

                                    Deputy Attorney General, Director, Tax & Revenue Division

                                    WV Office of the Attorney General


11:15am–11:45am      WV Office of Tax Appeals Cases Decided Over the Last 12 Months and Property Tax Changes

                                    A. M. “Fenway” Pollack

                                    Chief Administrative Law Judge

                                    WV Office of Tax Appeals


11:45am–12:15pm     Legislative and Regulatory Update

                                    This presentation will provide a brief outline, description, and analysis of tax-related bills passed in the most recent

                                    legislative session, along with a brief discussion of new or amended rules passed or pending.

                                    Stephen B. Stockton, Esq.

                                    Managing Attorney, Technical Section, Legal Division

                                    WV State Tax Department


12:15pm                     Conclusion of 2023 Program

For attorneys: This program is approved for 13.6 hours of WV continuing legal education credits, including 1.2 hours of ethics credits. 

For CPAs: This program is approved for 13.5 hours of WV continuing professional education credits, including 1.0 hour of ethics credit.

2023 West Virginia Tax Institute Materials

Please click below to download the materials for the 2023 West Virginia Tax Institute Program.
bottom of page