Tax Law Section Annual Report | 2020 - 2021
Section Membership
As of June 21, 2022 the Section has 392 members.
Financial Status
The Section had an account balance of $20,826.42 as of April 30, 2022
CLEs & Events
The Section hosted 5 events in fiscal year 2021-22.
| Program Title | Date | Event Code | CLE Credits | Attendees |
| MSBA Tax Law Section Outdoor Social | 09/30/2021 | | | 21 |
| Careers in Tax Laws | 10/26/2021 | 421102 | 1.00 Standard | 14 |
| Access to Tax Justice | 11/05/2021 | 418639 | 1.00 Standard/2.00 Elimination of Bias | 92 |
| Snowbird Trusts? When does State Income Apply to a Trust | 04/19/2022 | 455284 | 1.00 Standard | 68 |
| 2022 Tax Law Section Judges Conference | 06/09/2022 | 457535 | 3.00 Standard | 49 |
Annual Meeting and Election ResultsThe Section’s Annual Meeting was held on June 9, 2022 and 10 people attended.
The following council members were elected to serve on the Section’s Governing Council from 7/1/2022 to 6/30/2023:
Lynn Linné
Andrew Howard
Alex Korzhen
Mike O’Brien
Kathleen Pfutzenreuter
Jenny Pusch
Miriam Sahouani
Mason Hoxie
The following officers were elected to serve on the Section’s Governing Council from 7/1/2021 to 6/30/2022:
Lief Mattila, Chair
Angie Rollins, Vice Chair
Emily Tracy, Treasurer
Andrew Seifert, Secretary
Diversity, Equity and Inclusion
What diversity, equity and inclusion goals did the Section include in the 2020-2021 work plan, how did you approach these goals, and what was the result?
The council resolved to be more purposeful about diversity, equity and inclusion. Specifically,
• To be more deliberate in considering the diversity of the council members when nominating new members.
• To prioritize the diversity of CLE presenters on both an individual basis, and an aggregate programming basis.
While evaluating the success of these goals may be challenging, for the 2021-2022 bar year, the council will be comprised of a 55%/45% female-to-male ratio.
Other Section Accomplishments
• Seven draft revenue notices were distributed to the section for feedback.
• Renewed four expiring legislative positions, and put forth two additional positions:
- to expand Minn. Stat. §290.06 Subd. 22(h) to permit Minnesota resident individuals who are the sole member of a federally-disregarded single member limited liability company (SMLLC) to claim credits against their MN individual income tax for net income taxes imposed upon the SMLLC by another state., and
- to conform Minnesota’s burden of proof for fraud to the federal standard of clear and convincing evidence.
Submitted By:
Alexander Korzhen, Section Chair
Date: July 10, 2022
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