Sullivan
Microsoft has discontinued support for Internet Explorer. To access the Sullivan website, please install a modern browser like Microsoft Edge or Google Chrome.
2026 ABA-IPT Advanced Tax Seminar
When: March 17, 2026
Location: New Orleans, LA
People: Richard L. Jones

Richard Jones spoke on a panel discussion titled "Managing Risk: Statute of Limitations Considerations in State and Local Income Tax" at the 2026 ABA-IPT (American Bar Association - Institute for Professionals in Taxation) Advanced Tax Seminar on March 17, 2026, in New Orleans, Louisiana.

The panel covered the following topics:

  • Identify and explain statute of limitations rules applicable to state and local income tax, including standard periods and common exceptions
  • Analyze the reporting rules regarding RAR reporting and the potential traps
  • Evaluate circumstances under which the statute of limitations may be extended, such as material underreporting, fraud or other statutory provisions
  • Apply best practices to manage audit risk and ensure compliance with state and local income tax statute of limitations requirements