Dual-Degree Student Moderates Panel at ABA Midyear Tax Meeting

At the recent ABA Section of Taxation Midyear Meeting, Omar Ochoa (current third-year Sturm College of Law JD and Tax LLM candidate) moderated the panel, "Choice of Entity: Is There Really More than One Option?" Ochoa was the only current law student to be chosen to moderate a panel at the meeting. 

The panel discussed advising clients on selecting the right entity type for businesses, as it is a crucial decision that can be muddled by complex tax implications and liability concerns. The panel provided clarity in this often-confusing landscape by exploring various business entities including sole proprietorships, partnerships. LLCs, C corporations, and S corporations. Each entity type was dissected to reveal the advantages and disadvantages of each, with a major focus on maximizing tax benefits.

(l-r) Omar Ochoa moderating with his fellow panelists: Adam Abrahams (Meyers Hurvitz Abrahams LLC); Laura Krebs Al-Shathir (Capes Sokol); and Peter D. Randolph (Miller, Miller & Canby).

Reflecting on the opportunity, Ochoa commented that it was "an unforgettable experience — one that truly felt like a defining moment in my journey as both a JD and LLM in Taxation candidate and soon-to-be tax attorney." Among the panelists that Ochoa was able to connect with at the conference was tax expert Tony Nitti, a partner at EY. Ochoa's takeaway: "if you haven't heard of Tony Nitti yet, you definitely should."

The experience wasn't just about learning from experts, however. Ochoa was struck by the deeper sense of community at the gathering: "while the depth of tax expertise at the conference was remarkable, what stood out most was the overwhelming sense of support and community. I felt welcomed not just by the national tax network but also by the Colorado tax community, reinforcing that this profession is filled with people who are eager to mentor, collaborate, and lift others up, especially during our current times of hardship."

Professor Sabrina Strand, director of the Low Income Taxpayer Clinic at Denver Law, chaired the Closely Held Businesses section at the meeting, which included the panel moderated by Ochoa. Professor Strand served as a panelist for the presentation on "Examining Disparate Impact in Tax Controversy." 

For Ochoa, "this was more than just a conference — it was an opportunity to learn from the best, build lasting connections, and see firsthand what a career in tax can be. I walked away feeling inspired, motivated, and more proud than ever to be part of such a close-knit and supportive community of professionals. As part of the next generation of tax law practitioners, I look forward to contributing to this field, building lasting relationships, and continuing to give back to the tax community that has already given me so much." 

Sabrina Strand (r) presenting with fellow panelists (l-r) Rianka Macwan (Lewis & Clark Low Income Tax Clinic) and Carneil D. Wilson (Dentons).