The New Section 7216 Regulations – What Every Tax Professional Must Know About Protecting Taxpayer Information

As Director, Electronic Tax Administration and Refundable Credits, David Williams is leading the effort to redefine the IRS’s approach to electronic interactions with taxpayers and tax practitioners. David most recently served as the Director of Earned Income and Health Coverage Tax Credits and the Telephone Excise Tax Refund programs. From management, administration, and strategic engineering through relationship building with internal and external stakeholders, David’s business case approach is providing a new model for federal agencies that administer benefit programs to follow. 

Previously, David was the Internal Revenue Service Chief, Communications and Liaison, from 1998 until 2003, where he served as the principal strategic advisor to the Commissioner of Internal Revenue. As a member of the IRS Executive Committee, he helped guide IRS strategic management in the formulation of tax administration policy, development of long-range organization objectives and implementation of internal business process reforms. 

Prior to joining the IRS in 1998, David was the Deputy Assistant Secretary for Legislative Affairs – Tax and Budget. From 1996 to 1997, he was Legislative Director and tax policy advisor to U.S. Senator Bill Bradley. From 1990 to 1996, he was Assistant Staff Director – Revenues and Natural Resources for the U.S. Senate Committee on the Budget. 

David holds a Master of Public Policy degree from the John. F. Kennedy School of Government at Harvard University, and a Bachelor of Science Degree in Business Administration from Colorado State University.

Mr. Dolan is the Practice, Procedure & Administration Group’s National Director of IRS Policies and Dispute Resolution. He works with a group of KPMG professionals who help clients creatively resolve complex IRS controversies and procedural issues. He also assists clients and firm members identify the opportunities and risks associated with the IRS structural, procedural and operating changes. Mike also helps evaluate potential client impacts of various IRS compliance initiatives. 

Background 
Mr. Dolan joined KPMG’s Washington National Tax practice in March of 2000. He brought with him nearly 30 years of tax administration experience, 27 of which were gained with the Internal Revenue Service. During the last six years of his IRS career Mike served as the IRS Deputy Commissioner with two extended appointments as Acting Commissioner. As Deputy Commissioner, Dolan exercised line supervision over all IRS Headquarters and field functions, interacted extensively with the senior Treasury and Justice Department tax officials and was the senior U.S. representative to the principle international tax administration bodies. Prior to his appointment as IRS Deputy Commissioner, Mike held a succession of other key IRS district, regional and headquarters executive positions. As a result of his experience as the IRS’ senior operating official, Mike possesses broad knowledge of IRS operations, procedures and personnel. 

Between leaving the IRS and joining KPMG, Mike was a senior counselor for a tax-based e-commerce start-up. He also provided tax administration technical assistance for the World Bank and the Inter-American Development Bank in Eastern Europe and South America. 

Professional Achievement 
Dolan is a member of the AICPA and is chair of its IRS Practice and Procedure Committee. He is a member of the DC Bar Association and its tax section and he is a frequent speaker and writer on a wide range of IRS practice, procedure and controversy topics. 

Education 
Mike earned his undergraduate degree form the University of Notre Dame and his law degree from George Washington University.

Phillip A. Pillar's practice concentrates on representing and advising clients in federal, state and international tax issues before tax authorities and courts. Phil has successfully negotiated sophisticated tax problems for clients. Phil's cases include precedent-setting decisions in the taxation of insurance companies (Atlantic Mutual), financial institutions (Signet Bank), and the transportation and manufacturing industries (Norfolk Southern). He also tried numerous estate tax valuation matters and was involved in other notable reported cases. He possesses extensive experience in federal tax alternative dispute resolution procedures, including mediation and arbitration. For multinational clients, Phil uses his experience of having advised and represented IRS in transfer pricing matters. Phil has also worked with clients' tax treaty positions and anti-deferral regime issues. 

Phil has also counseled many companies, from Fortune 1000 to privately held, on managing their tax risk, particularly after the changes wrought by the Sarbanes Oxley Act of 2002. He is experienced in the fields of reportable transactions compliance and tax transparency, and he knows how tax issues in transactions and structures may be scrutinized. Recently, Phil has counseled clients and addressed tax professionals on the effects of greater transparency in tax disclosures under FIN 48 and tax reporting rules changes.

Mr. Kim is a partner in the Washington, D.C. office of Latham & Watkins, where he practices tax law with a focus on tax controversy at both the federal and state level. He has extensive experience with large, complex controversies, including audit, IRS Appeals Office and litigation phases. 

Mr. Kim rejoined the firm in October 2004 after spending three years in the US Department of Treasury's Office of Tax Policy, first as an Attorney-Advisor and then as the Acting Deputy Tax Legislative Counsel (Regulatory Affairs) in 2003-2004. While at Treasury Mr. Kim had broad responsibility for regulatory and legislative matters relating to administrative and judicial tax practice. Working closely with the Office of the Commissioner of Internal Revenue and the IRS Office of Chief Counsel, Mr. Kim had a key role in the development of the Government's legislative and regulatory response to tax shelters, including provisions contained in the American Jobs Creation Act of 2004. He also was a principal drafter of the final Treasury regulations for the research credit. Mr. Kim was awarded Treasury's Meritorious Service Award for his contributions to the Office of Tax Policy. 

Prior to entering the practice of law, Mr. Kim served as a law clerk to the late Hon. Morey L. Sear, Chief Judge of the United States District Court for the Eastern District of Louisiana.