TAX2103. Dealing with the IRS - Compliance - American Institute of CPAs
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In order for taxpayers to resolve their back tax issues they are required to be in tax compliance. But what exactly does that mean? This program will cover the role tax compliance plays in resolving tax debts and what practitioners need to know to help get their clients into compliance to resolve their debt. The program will also discuss the issue of cleaning up a client’s bad behavior and the potential for voluntary disclosure to avoid a criminal referral. Also addressed will be the role of economic hardship and how it can be used to resolve a tax debt and prevent enforcement action by the IRS.
Learning Objectives:
Describe the role tax compliance plays in resolving tax debts
Explain how economic hardship impacts IRS collection and the need for tax compliance
Describe the circumstances where a voluntary disclosure would make sense to clean up a client’s past compliance issues
Speaker(s):
Eric
L. Green,
LL.M., JD,
Partner,
Green & Sklarz LLC