Charles Ruchelman and Niles Elber to Discuss Tax Controversies at National Conference
A two-day comprehensive overview with live group instruction on what the IRS is looking for on audit and dealing with IRS agents during tax audits.
3:15 pm Penalty Issues and the Economic Substance Statute
- Types of taxpayer penalties and exam development of penalty issues
- Defenses to penalties
- Preparer Penalties under Section 6694 - Circular 230
- Economic Substance codification - basic elements and issues - penalty provisions