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(final) LEA - Understanding and Responding to IRS and State Tax Penalties_Updated 10.6.2023.pdf
Join U.S. National Tax Resource Center approved provider James Pickett and his team as they provide an overview of the tax penalty procedures used by both the IRS and Departments of Revenue (DOR). This will include a detailed overview and explanation of understanding and responding to proposed IRS and DOR penalties prior to assessment, understanding and responding to penalties post-assessment including an explanation of the key differences between the pre-assessment and post-assessment phases in IRS and DOR practice and procedure. This will be followed by an overview of reasonable cause defenses that can be asserted in various IRS and DOR penalties including examination-related penalties, failure-to-file/pay penalties, failure to deposit penalties, information return penalties, and the new IRS Employer Shared Responsibility Payment penalty.
During this webinar, we will present on the following topics:
- IRS and State Tax Penalty Notices – Requesting Abatements
- Appealing Tax Penalty Abatement Denials
CPE Information
Program Learning Objectives
- Penalty Pre-Assessment Process
- Procedures to Respond to Proposed Penalties
- Penalty Appeal Procedures
- Post-Assessment Process for Penalty Mitigation
- Procedures to Abate Assessed Penalties
- Reasonable Cause Defenses in IRS and DOR Penalty Cases
Target Audience: Tax Partners, Tax Managers, Tax Staff, and Business Development Leaders
CPE Credits: 1.0
Field(s) of Study: Taxes – Technical
Registration Fee: Free
Level: Basic
Delivery Method: Group Internet Based
Prerequisites: CPAs and tax advisors in public practice who prepare tax returns and represent clients on IRS examinations.
Advance Preparation: None
CPE Sponsor Information
The Leading Edge Alliance, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/cpas/complaints.
For information regarding refund, complaint and program cancellation policies, please contact Carla Blattenbauer at 612-249-0300 or [email protected].
The Leading Edge Alliance National Registry Sponsor Number: 10647
Tax Controversy Series Presented by the U.S. National Tax Resource Center
Webinar Series
Join us for this three-part series as U.S. National Tax Resource Center approved provider James Pickett and his team explore tax controversy issues impacting your clients.
- Watch the Part 1 Webinar Replay - Representing Clients in IRS and State Examinations
- Watch the Part 2 Webinar Replay – Representing Clients in IRS and State Collection Cases
- Part 3: October 19, 2023 – Understanding and Responding to IRS and State Tax Penalties
Bennett Thrasher Tax Controversy
Practice Overview
The tax controversy team represents clients in IRS, state, and local tax disputes involving audits, collection actions, penalties, and account management issues.
Practice Focus
We specialize in working with businesses of all sizes and individuals to satisfy unresolved tax disputes with federal, state, and local jurisdictions. Some of the tax controversy areas in which we specialize include audit representation, appeals, collection resolution, penalty mitigation, and accounts management resolutions. In our fiscal year ending June 2021, we resolved 116 tax controversies saving clients approximately $4.5 million in proposed tax assessments and penalties.
Team and Additional Qualifications
The tax controversy team consists of four professionals and two administrative support staff. Two of the professionals are tax attorneys; one with over twenty-five years of experience including employment early in his career as a tax policy lawyer with the Georgia Dept. of Revenue. The other attorney has several years of experience focusing primarily on SALT controversy resolutions and also holds an LLM in state and local tax. The team’s Director, a CPA, is a retired IRS manager who brings an IRS insider’s perspective to resolving IRS controversies. The team also has an Enrolled Agent with over a decade of tax experience including significant experience in handling both IRS and SALT controversy matters. Team members are also very active in speaking to audiences of tax professionals, business owners, and executives about emerging tax controversy matters.
James Pickett
