West Virginia Tax Institute, Inc.
2023 West Virginia Tax Institute Schedule
SUNDAY, OCTOBER 22, 2023
3:00pm–4:00pm Registration
4:00pm–6:00pm 2023 Federal Tax Law Update
Prepared by: David R. Croft, Esq.
Member
Spilman Thomas & Battle, PLLC
Presented by: Charles W. “C. W.” Pace, Jr., Esq.
Member
Spilman Thomas & Battle, PLLC
Anthony L. Huber, Esq., CPA
Attorney
Spilman Thomas & Battle, PLLC
6:00pm–8:00pm Reception
MONDAY, OCTOBER 23, 2023
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.
Member
Spilman Thomas & Battle, PLLC
Craig A. Griffith, Esq.
Partner
Frost Brown Todd LLP
Kevin A. Highlander, CPA
Partner
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.
Member
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
tax.
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
Partner
Baker Tilly US, LLP
J. Marlin Witt, CPA, CFP, CGMA
Partner
Baker Tilly US, LLP
Robert G. Tweel, Esq.
Managing Member
Jackson Kelly PLLC
Floyd M. “Kin” Sayre, Esq.
Partner
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)
TUESDAY, OCTOBER 24, 2023
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.