• Broad background on the sources and nature of local government powers

• Exposure to fundamentals of Washington State business taxes, the audit process and available appeals

Nuts & Bolts of Local Government Law

Non-municipal lawyers who occasionally come into contact with local government.

Nuts & Bolts of State & Local Taxation

General practitioners who represent business clients and want a fundamental exposure to Washington state business taxes as well as an understanding of the audit process and the administrative /judicial appeals.

Nuts & Bolts of Local Government Law
Tuesday morning (3.5 CLE Credits--Includes .75 Ethics Credits)

The purpose of the program is to provide a broad background on the sources and nature of local government powers and to acquaint lawyers with some practical aspects of dealing with local governments in Washington state. An underlying purpose of the program is to help non-municipal lawyers understand why local governments do some of the strange things they do, and why they can't do some of the things that many sensible folk think they should do!

The program will cover the following:

• The four distinctly different modes of municipal authority: police powers, proprietary activities, general governmental services, and corporate powers.

• Ethics, disclosure and open meeting rules applicable to local government.

• Governmental contracting; including public works, public-private cooperative arrangements and constitutional restrictions on gifts and "lending of credit."

• Government real estate transactions.

• Local government finance.

• Public employment issues.

Nuts & Bolts of State & Local Taxation
Tuesday afternoon (3.0 CLE Credits)

The faculty designed this program to provide broad exposure to the fundamentals of Washington state business taxes. This program will not make the participants state and local tax experts but the participants should leave the program with a basic knowledge about (1) the business and occupational tax and the sales and use taxes to which business lawyers should pay attention but often do not, (2) the audit process and (3) the available appeals.

The program will cover the following:

• The fundamental mechanics of the business and occupation and the sales and use taxes and how interstate transactions differ from intrastate transactions.

• How taxpayers are selected for audit, what powers the auditor has in reviewing records, what records the auditor will typically examine, what happens in the audit and a description of the audit procedure for reviewing the audit results with the taxpayer.

• How taxpayers may seek a refund or seek a correction of a tax assessment through both administrative and judicial forums.

Nuts & Bolts of Local Government Law

Nuts & Bolts of State & Local Taxation

Nuts & Bolts of Local Government Law

Hugh Spitzer, Chairperson
Mr. Spitzer is a municipal and public finance lawyer at Foster Pepper & Shefelman P. L. L. C. He teaches local government law and is an affiliate professor at the University of Washington School of Law and teaches local government law and state constitutional law.

P. Stephen DiJulio
Mr. DiJulio is also an attorney at Foster Pepper & Shefelman P. L. L. C. He concentrates his practice on general municipal law (with a focus on litigation involving state and local governments), land use, environmental law, labor and employment.

Nuts & Bolts of State & Local Taxation

Garry G. Fujita, Chairperson
Mr. Fujita is a partner in the law firm of Davis Wright Tremaine and has focused his practice in state and local taxation since 1989. From 1985 to 1989, he was an assistant director for the Washington State Department of Revenue responsible for the Interpretation and Appeals Division. Mr. Fujita is a member of the Washington State Bar Association (Tax Section: President 1996-1997; Member, State and Local Tax Committee), the American Bar Association (Tax Section: Member, Committee on State and Local Taxation 1989-current); and The State and Local Tax Lawyer editorial board from 1995-current.

Kenneth J. Capek
Mr. Capek is the Assistant Director in charge of the Washington State Department of Revenue Audit Division. He has been in this position since 1986. From 1972 to 1986, he held various auditing positions with the Department of Revenue in King County. Mr. Capek was Washington's representative to the Multistate Tax Commission from 1986 to 1994 including three years as chair of the MTC Uniformity Committee.

Susan Y. Price
Ms. Price became Assistant Director of the Appeals Division in July 1997. Prior to that time, she worked as an associate at Davis Wright Tremaine in Seattle and served as council for five years in the Revenue Division of the Attorney General's Office. She is a graduate of Princeton University and the University of Virginia School of Law.

• Priority Registration: Pay by February 23, 1999, FOR MAJOR SAVINGS!

• New Attorney Discount: If you were admitted to the Bar after December 31, 1996, you can take 30 percent off the standard registration fee, subject to space availability.

• Refunds are available up to five days prior to the program. In lieu of a refund, we encourage participants to send a substitute. Please notify the UW CLE of any requests for refunds or substitutions. All cancellations are subject to a $30 handling charge.