Colorado Bar Association
Spring 2022 Newsletter
IN THIS ISSUE

JAMES BYE LIFETIME ACHIEVEMENT AWARD NOMINATIONS OPEN

The Executive Council of the Colorado Bar Association Tax Section is accepting nominations for the James E. Bye Lifetime Achievement Award. Please use the attached Nomination Form to make a nomination for the Award. You may attach supplemental information to this Form as necessary.

The James E. Bye Lifetime Achievement Award is awarded annually to a Colorado tax attorney who has adhered to the highest principles and traditions of the legal profession in the practice of tax law, and who has distinguished himself or herself in areas such as the practice of tax law in the State of Colorado, the improvement of the quality of the tax law, legal education, service to the Tax Bar, and community involvement.

The award is named in honor of the late James E. Bye, a long-time tax lawyer with the Denver law firm Holme Roberts & Owen (now Bryan Cave).Past award winners include:

Professor Mark A. Vogel
Robert S. Rich
Judge Robert A. Wherry
John R. Maxfield
Joseph H. Thibodeau
Theodore Z. Gelt
Richard B. Robinson
Nancy R. Crow
James R. Walker
John R. Wilson
Theodore (Ted) H. Merriam
Douglas J. Becker
Steven R. Anderson

PLEASE COMPLETE THE NOMINATION FORM and submit to Juliann Tricarico at [email protected] no later than 5 p.m. on April 25, 2022.

If you have questions about the Award or the nomination process, please contact Doug Becker at Becker PC., 303-638-6778, or [email protected].


CLE OPPORTUNITIES

The CBA Tax Section Cordially Invites You to these Upcoming Luncheon Presentations:

April 13, 2022
MARIJUANA BUSINESS TAXATION:
WATCHING YOUR PROFITS GO UP IN SMOKE

The Federal tax rules that apply to marijuana businesses are unlike any other industry and they curtail profits dramatically. This seminar will provide a primer of Internal Revenue Code Section 280E which applies to businesses selling Schedule I or II controlled substances. Because the rules have not been well-defined in IRS guidance or Treasury regulations, the discussion will also cover IRS enforcement and court decisions discussing the application of Section 280E. There will also be a brief overview of other compliance issues, such Federal information reporting requirements, state income tax considerations, excise taxes, and sales tax rules.

Speaker:
Jennifer Benda

**PRE-REGISTRATION REQUIRED**
Learn more and register online at cobar.org/Calendar/Event/sessionaltcd/TAX041322
or email [email protected].

 

May 11, 2022
PASS THRU TAXATION UPDATE

Justin Mills of Robinson, Diss & Clowdus and Christopher Levkulich of Moye White will present an annual update on tax matters concerning flow through entities. In addition to updates concerning partnerships and S corporations, Justin and Chris will share new information with respect to disregarded entities.

**PRE-REGISTRATION REQUIRED**
Learn more and register online at
cobar.org/Calendar/Event/sessionaltcd/TAX051122
or email [email protected].

 

June TBD, 2022
COLORADO LEGISLATIVE UPDATE

Keep an eye out for more information on the annual Colorado Legislative Update highlighting those pieces of state legislation impacting taxpayers and tax practitioners. This event will be scheduled once the legislature’s session is closed and legislation has been signed by the governor.

**PRE-REGISTRATION REQUIRED**
Learn more and register online at
cobar.org/Calendar/Event/sessionaltcd/TAX060822
or email [email protected].

The Tax Section CLE presentations are scheduled at Noon on the 2nd Wednesday of the month. Until further notice, all presentations are via webinar. We hope you can attend!


PRO BONO OPPORTUNITY

Volunteer at the U.S. Tax Court Docket Call

The United States Tax Court is currently conducting most trial sessions remotely. The next regular case sessions will be held on April 18, 2022 and May 9, 2022. When in-person sessions resume, tax attorneys will be invited to once again, volunteer their assistance. Anyone wishing to volunteer should immediately contact Olena Ruth, Esq. of Ruth Tax Law at [email protected] or (720) 741-0095, or David Sprecace, Esq. of David A. Sprecace, P.C. at [email protected] or (303) 454-8260, for additional information.


NOTICES

Looking for Assistance with a Tax Article?

Are you currently writing an article or outline regarding tax issues? Would you like some assistance with your writing or research? The Law School Outreach Committee of the Tax Section may be able to pair you with a current law student from the University of Denver Sturm College of Law or the University of Colorado School of Law to assist with your research and writing. The committee is focused on exposing current law and graduate tax students to the field of tax law through work with local practitioners. For additional information please contact Nicholas Troxel, Esq. of Troxel Fitch, LLC at [email protected].

 

Hiring Assistance from DU Law School

Need to hire a new associate, contract attorney or student law clerk but don't have time to wade through hundreds of resumes? The DU Law School Office of Career Development & Opportunities (“CDO”) is eager to assist you. Because the CDO serves DU’s JD and Tax LLM programs, it has access to excellent students and alumni at all levels of experience (especially current students and entry-level attorneys). Please contact Assistant Dean for Career Development, Eric Bono at 303-871-6478 or [email protected] for questions or assistance.

 

DU Law's Externship Program

A critical part of its nationally recognized clinical legal education program, Denver Law's Externship Program provides an effective and comprehensive bridge to take students from law student to lawyer. In externships, students get real world working experience in the field under the supervision of a lawyer. Each year we typically place at least 400 students in over 500 placements and work with approximately 300 supervisors. Students can work throughout the academic year, part time or full time. When you join our program as a supervisor, you not only provide students with the opportunity to do real legal work, but also guide, mentor and train the next generation of lawyers.

We hope you will join us in our mission to graduate students who are practice ready, passionate and eager to join the profession. At Denver Law we are incredibly enthusiastic about helping our students find that perfect fit, where the head, heart and hands meet. If your law firm or organization is interested in learning more about Denver Law's Externship Program or hosting an extern, please contact our office at [email protected]. We look forward to working with you.


CBA TAX SECTION 2021–22 OFFICERS AND COMMITTEE MEMBERS

Council Officers
Chair Michelle McCarthy
Vice-Chair Olena Ruth
Secretary David Sprecace
Treasurer Chris Levkulich
Section Committees and Chairs
Education Committee
CLE Daniel Sweetser
Topical Lunches Doug Becker
Pro Bono Olena Ruth and Dave Sprecace
Membership Outreach Nick Troxel, Aaron Burton, Bobbie Collins, Ali Nadji, Chris Schmidt, Andrew Rubin, Charles Spence
Legislative Committee
Federal Greg Berger
State Tyler Mounsey and Judy Vorndran
LPC Liaisons Alex O'Reilly, Maverick Flowers, Nathan Kennedy, Aaron Burton
Publications Committee
Newsletter Klaralee Charlton, Justin Mills, Olena Ruth
Colorado Lawyer Chris Levkulich
Agency Positions Committee
CO. Dept. of Revenue Judy Vorndran
Interprofessional Committee
IRS Liaison Olena Ruth and Dave Sprecace
ABA Report Justin Mills
Section Liaisons
Business Nick Troxel
Trusts & Estates

Georgine Kryda

Real Estate Bobbie Collins, Tyler Murray, and Chris Levkulich
Section Scholarship Georgine Kryda
CBA Board of Governors Michelle McCarthy and Georgine Kryda
James Bye Award Douglas Becker
CBA Staff Liaison Juliann Tricarico
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