HalfMoon Education Inc. Knowledge Gets You There

Presenter: Kevin D. Chestnut and 6 more

Recording Date:

Recording Location: Indianapolis, IN

Type: CD/Manual Package

Product Code: 14274

Product Number: 16H INSTTAXU 8 19 CDMN

State-Specific Continuing Education Info:


HalfMoon will mail you these materials via USPS. Please allow 5 weeks from the date of purchase to receive your product. If the live seminar is in the future, please allow 5 weeks from the date of the live seminar.

The CD/Manual package includes an audio recording of a live seminar on CDs, along with a bound copy of the manual that was distributed at the seminar. The manual contains written materials prepared by the seminar speaker(s).

The CDs contain embedded number codes, which you are required to document and return to HalfMoon if you wish to obtain a certificate of completion for the program. The acceptance of self-administered continuing education activities vary widely between states and professions. Before undertaking any self-study effort, you should review the rules of your licensing/certifying entity.

HalfMoon Education guarantees its products. The self-study products are recorded from a live seminar and there are circumstances where an audio recording is not available. HalfMoon will contact you and issue a full refund if the product you ordered is not available. If you are not happy with a product you receive, you can return the product for a full refund. However, refunds will not be issued if completion certificates are requested.


Registration:                    8:00 - 8:30 am

Morning Session:             8:30 am - 12:00 pm

Lunch (On your own):       12:00 - 1:00 pm

Afternoon Session:           1:00 - 4:40 pm

Indiana Department of Revenue Update         Doug Klitzke, Laura Rakaska


      Regulation update

      Hot topics in protest

      Successful administrative protests


      Keys to a successful audit

      Compliance initiative

      Hot topics in audit

Indiana Property Taxes         Kevin D. Chestnut

   Real property tax issues and updates

   Personal property assessments and reporting issues

   Personal property law changes

   Contract audits – tips and procedures

Indiana Income Tax Highlights         Nathan J. Hagerman

   Latest income tax legislation

   Review of recent income tax cases

   Updated administrative guidance

   Important Department of Revenue determinations

2016 Indiana Tax Court Update         Hon. Martha B. Wentworth

   History of the Tax Court and why it matters

   What’s new at the tax court?

   The importance of tax education

   The art of persuasion

   Tax in the news

Tax Incentives          Cheryl Morphew

   State and local tools

   Incentive triggers and pitfalls

   Approval process

Indiana Sales and Use Tax         Jeff Greene


   Sales tax imposition

   Use tax imposition

   Industry-specific issues

      • Manufacturing

      • Retail

      • Transportation

      • Healthcare

      • Hospitality

      • Services

      • Not-for-profits

   Recent developments


   Administrative determinations


Kevin D. Chestnut

Kevin D. Chestnut is the president of Chestnut Property Tax Services, LLC. Formerly, he served as a director and practice leader for the Indianapolis office of Ryan, LLC; Thomson Reuters; and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction and administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony. Mr. Chestnut started his career as a field auditor and then, director with the Assessment Division of the Indiana State Board of Tax Commissioners. He received a B.S. degree in Accounting from Indiana Wesleyan University. Mr. Chestnut is an active member of the tax committee for both the Indiana Manufacturer’s Association and the Indiana Chamber of Commerce.

Jeff Greene

Jeff Greene currently practices law in his own firm, Jeff Greene Transaction Tax Attorney, LLC. After graduating from Indiana University School of Law, he started his career in state and local tax as a sales tax hearing officer with the Indiana Department of Revenue in 1988. Since that time, Mr. Greene worked in a small consulting firm as its vice president and general counsel, started the state and local tax practice at Deloitte’s Indianapolis offices, and became a national product leader for Grant Thornton’s automation practice. Before starting his own practice, he was the national practice leader for Crowe Horwath’s sales and use tax practice. Mr. Greene is active in the Institute for Professionals in Taxation (IPT). He has been a certified member of IPT since 1995 and serves on the certification committee which administers the IPT certification process. Mr. Greene is a frequent speaker on multistate sales and use tax issues and sales tax process improvement.

Nathan J. Hagerman

Nathan J. Hagerman is a tax partner with Taft Stettinius & Hollister LLP in Indianapolis and has been practicing in the area of multistate taxation since 1996. He counsels business clients in all area of state and local taxes, including controversies, administrative proceedings, audits, appeals, litigation, and planning. Mr. Hagerman serves as independent advisor to businesses with respect to tax risk management, review of 3rd party tax strategies, legal review of tax-related transactions and business life events. His experience includes public accounting and law practice in Indianapolis, and he also managed the tax function of a Fortune 500 insurance company headquartered in Indiana for more than four years. Mr. Hagerman received his law degree from the University of Michigan Law School and his undergraduate degree from Purdue University. He is a member of the taxation sections of the Indiana, Indianapolis, and Michigan Bar Associations. Mr. Hagerman has presented before the Indiana and Indianapolis bar associations, The Council On State Taxation (COST), the Multistate Executives Tax Roundtable, the Institute of Management Accountants, the Tax Executives Institute, and several national multistate conferences on various state and local taxation matters.

Doug Klitzke

Doug Klitzke is deputy general counsel for the Indiana Department of Revenue with primary responsibility for oversight of the Department’s Legal Division. The Legal Division is charged with addressing individual and business challenges to assessments, audit results, refund denials, and the Department’s interpretation and application of Indiana’s 47 “listed taxes.” The Legal Division is responsible for conducting administrative hearings, allowing the affected taxpayer a full and fair opportunity to present their arguments, and issuing a written response to each protest. Following a career as teacher and school principal, Mr. Klitzke graduated cum laude from Valparaiso University School of Law. While at Valparaiso, he participated in the Cambridge University Summer Law Program. Mr. Klitzke worked as a senior quality editor for Lexis-Nexis Publishing and began working for the Indiana Department of Revenue in 2000 as one of the Legal Division’s Hearing Officers.

Cheryl Morphew

Cheryl Morphew is President and CEO of Johnson County Development Corporation (JCDC), a public/private partnership charged with providing economic development services to municipalities and communities throughout Johnson County. During her tenure, JCDC has helped Johnson County communities facilitate over $800 million in new capital investment from existing business expansions and new business relocations. Ms Morphew has been in the economic development field for 18 years, including nine at JCDC. Prior to her current role, she worked at the Indiana Economic Development Corporation (IEDC), its predecessor, the Indiana Department of Commerce, and Indiana Gas (now Vectren) in various economic development manager positions. Ms Morphew currently serves on the Indiana Economic Development Association (IEDA) Foundation board of directors. She is also a member of the International Economic Development Council (IEDC) and the Mid-America Economic Development Council (MAEDC). She holds a B.S. degree in Business from the University of Indianapolis and an M.S. degree in Management from Indiana Wesleyan.

Laura L. Rakaska

Laura L. Rakaska is the executive director of Audit and Compliance Support at Indiana Department of Revenue. She has been with the department for 11 years and oversees the division’s fraud, analytics and compliance efforts as well as all audit support operations. Prior to coming to the department, Ms. Rakaska worked in public accounting for 10 years, primarily in the area of audit and advisory services. She holds a bachelor’s degree in Accounting from Franklin College and is an active CPA.

Hon. Martha B. Wentworth

Hon. Martha B. Wentworth was appointed Judge of the Indiana Tax Court by Governor Mitch Daniels in 2011. She has 29 years of experience in all areas of multistate taxation, beginning as law clerk to her predecessor, the Honorable Thomas G. Fisher; practicing law at Hall, Render, Killian, Heath, and Lyman P.S.C. in Indianapolis; and as tax director at Deloitte Tax LLP, where she led Deloitte’s Indiana Multistate Tax Group. Prior to her legal/tax career, she spent 13 years in Indiana business. Judge Wentworth holds B.S. and M.S. degrees, and a J.D. degree cum laude, from Indiana University – Bloomington. She has taught state & local taxation for 19 years variously at Indiana University’s Kelley School of Business in Bloomington and the McKinney and Maurer Schools of Law. Judge Wentworth has served on the tax committees of the Indiana Chamber of Commerce and the Indiana Manufacturer’s Association. She is a member of the American, Indiana, Florida, and Indianapolis bar associations and the Indiana Judge’s Association. She is past chair of the Indiana State Bar Taxation Committee and a longtime member of its tax council, where she continues to host its Indiana State Taxation Reception. In 2016, Judge Wentworth became a member of the ABA SALT executive council judge’s panel. She served from 2012 to 2015 as chair of the Pro Bono Commission and member of the Board of Directors of the Indiana Bar Foundation, and she is a life fellow. In 2015, she was honored to receive the Randall T. Shepard Award for Excellence in Pro Bono and currently serves as a member of the Indiana Supreme Court’s Coalition for Court Access. In September, she was honored to be named by the Lincoln Institute of Land Policy and the National Conference of State Tax Judges as 2017 State Tax Judge of the year. In 2018, the Board of Regents of the American College of Tax Counsel elected Judge Wentworth as a fellow of the College.