2025 ABA-IPT Advanced Tax Seminars Recap: A Taxing Time in the Big Easy

Set against the charming backdrop of New Orleans, the 2025 ABA-IPT Advanced Tax Seminars brought together some of the brightest minds in state and local taxation for a weeklong journey into the complexities of tax law. Held at the Ritz-Carlton New Orleans—just a stone’s throw from the lively French Quarter—this premier event combined cutting-edge legal insights with the Crescent City’s signature hospitality, ensuring that attendees left with both sharper tax acumen and perhaps a newfound appreciation for jazz, beignets, and Bourbon Street revelry.

Whether attendees were interested in state income tax, sales and use tax, or property tax, there was something for everyone—from intense panel debates and deep technical discussions to interactive, game-show-style presentations that added a little lagniappe to the learning experience.

Advanced State Income Tax Seminar (March 10-11, 2025)

Day One: Apportionment, Partnerships, and Secrets from the Tax Department

The week began bright and early with a continental breakfast and a warm welcome from the ABA-IPT leadership, including Trisha C. Fortune (President, IPT), Steven P. Young (Chair, ABA SALT Committee), and Charles J. Moll, III (Overall Chair).

The first session, “Apportion Here, Apportion There – Source it Everywhere!”, took a deep dive into the ever-changing landscape of apportionment and sourcing rules, featuring case law updates, statutory shifts, and regulatory trends.

Next up, “Howdy, Partner!” explored how partnerships can be utilized in state and local tax planning. Panelists broke down the nuances of flow-through taxation, nexus considerations, and income characterization.

After a networking break (with plenty of strong Louisiana coffee to keep tax minds sharp!), the audience was treated to “Secrets from Inside the Tax Department”, a candid panel discussion where seasoned tax professionals shared insights on structuring in-house tax teams, balancing in-house work with outsourcing, and leveraging AI-driven solutions for compliance.

Following a hearty lunch, the seminar took a turn for the festive with “SALT Implications of the Other Fat Tuesday.” This session examined how federal tax changes—particularly those arising from post-election policy shifts—might trickle down to state income tax laws. Would new federal tax credits be taxable at the state level? Would states decouple from federal changes? These were the pressing questions on everyone’s minds.

The afternoon continued with “All Rise! Insights from the Bench,” where judges from the Arkansas, Indiana, Louisiana, and Minnesota Tax Courts shared war stories from the bench, discussed statutory interpretation, and advised practitioners on what makes for effective litigation.

The day wrapped up with two dynamic sessions:

• “New York, New York – The City So Nice, You May Get Taxed Twice,” which examined the labyrinthine world of New York State vs. New York City tax regimes.
  
  
• “Keeping an Ethical Balance in a Rapidly Changing Technological Environment,” where speakers tackled the ethics of AI-generated tax decisions and data privacy concerns.
  
  

With heads full of tax insights, attendees headed to the ABA-IPT reception, where they could unwind with Sazeracs and crawfish étouffée while networking with fellow tax pros.

Day Two: AI, Gross Receipts, and the Big Easy Brawl

The second day kicked off with “Artificial Intelligence: What Tax Professionals Need to Know,” featuring a discussion on how AI is reshaping tax compliance, audits, and risk management. The session highlighted AI’s legal and ethical risks, including bias, hallucinations, and data security concerns.

Later, the session “How Gross Is It?” took an in-depth look at gross receipts calculations for sales factor purposes, with panelists debating whether certain receipts should be included or excluded.

Then came one of the conference’s most anticipated sessions—“Big Easy Brawl.” This spirited debate pitted Professor Richard Pomp against Jordan Goodman, Esq., as they tackled some of the hottest state tax controversies. “Are tax authorities overreaching? Are recent case law trends shifting in favor of taxpayers?” The two speakers sparred over these questions, offering attendees an entertaining yet highly informative discussion.

And just like that, the Advanced State Income Tax Seminar concluded—leaving attendees armed with a treasure trove of knowledge and maybe a craving for some Café du Monde beignets.

Advanced Sales & Use Tax Seminar (March 11-12, 2025)

Day One: Sales Tax Controversies, Bundling, and Jazzed-Up Jeopardy

After a mid-morning registration period, the seminar began with “Battle on the Bayou: Every Gator for Themselves.” This high-energy debate—fueled by lively arguments and a touch of New Orleans theatricality—focused on major developments in sales tax law across multiple states.

Next up, “Unbundling the Bundled” examined the tricky taxation of bundled transactions, digital services, and software-as-a-service (SaaS).

Later in the afternoon, the “Gumbo of Taxpayer-Friendly Ways to Interpret Tax Statutes” session provided a recipe for overcoming deference to taxing authorities, while “Jazzed-Up Jeopardy: Sales & Use Tax Edition” turned tax education into a fun, fast-paced trivia game.

Day Two: The Fais-Do-Do Audit Dance and Steamboat Strategies

Day Two began with “How to Do the Fais-Do-Do: The Cajun Audit Dance.” This session helped attendees waltz through the audit process—from initial notice to resolution—without stepping on any landmines.

In the afternoon, “Steamboat Strategies” brought tax administrators from across the country to the stage to discuss emerging sales tax trends, digital goods taxation, and audit priorities.

The sales tax seminar ended with “Rollin’ Down the River: Exploring Sales Tax Issues in M&A Transactions,” ensuring that tax professionals left with a clear understanding of how sales tax affects business acquisitions and mergers.

Advanced Property Tax Seminar (March 13-14, 2025)

Day One: Market Trends, Valuation Tactics, and the Battle in the Bayou

The property tax seminar opened with “Hot Topics in Property Tax: A Nationwide Survey,” followed by a deep dive into how economic trends are affecting commercial real estate valuations.

Later, attendees enjoyed “Return to the Battle in the Bayou,” where speakers revisited the heated debate over intangibles in property valuation.

Day Two: Economic Obsolescence and Adaptive Reuse

Sessions on Day Two focused on economic obsolescence and valuation techniques, including “It’s Really Real – Identifying and Proving Economic Obsolescence.” The day concluded with “A Deep Dive into Repurposing and Adaptive Reuse,” where panelists examined how property tax laws affect the redevelopment of underutilized properties.

A NOLA-Inspired Sendoff

With three tax seminars wrapped up, attendees bid farewell to New Orleans with new insights, valuable connections, and maybe a few pralines in their suitcases. Some even stayed a bit longer to enjoy a post-conference stroll down Royal Street or a jazz brunch at Commander’s Palace.

With sharp tax strategies and a bit of that New Orleans joie de vivre, the ABA-IPT Advanced Tax Seminars once again proved why they’re a must-attend event for tax professionals across the country.

See y’all next year—same time, same place, but with new tax battles to fight!