Tax procedures account for a significant portion of internal revenue and revenue taxation codes. We’ll focus on key tax procedure issues involved in tax compliance and representing taxpayers in tax controversy matters. Examine issues including return due dates, statutes of limitations for IRS assessments of taxes and taxpayer claims for refund, a variety of ‘relief’ provisions available to taxpayers for oversights, and corrective actions. If the CPA tax preparer/adviser is unaware of, or overlooks some provisions, it may be too late to take action with regard to the matter. This two-hour presentation focuses on key tax procedure issues involved in tax compliance and in representing taxpayers before the IRS and Franchise Tax Board in tax controversy matters.
Key compliance procedures with regard to return preparation of original and amended returns, Understanding key procedures with regard to IRS examination , Understanding key relief provisions for oversight, errors and later discovered facts or information.
Two years of experience in preparing income federal income tax returns or equivalent educational experience.
To alert tax preparers and advisers to critical procedural provisions that may benefit clients To inform tax preparers and representatives of tax procedure that may benefit a client in an avoiding, addressing or mitigating adverse return examination issues To enable tax preparers and adviser to identify and utilize key taxpayer ‘relief’ provisions in federal and California tax law.
Arthur J. (Kip) Dellinger, Jr., CPA, senior tax partner at Kallman and Co. LLP, CPAs, is chair of the AICPA Tax Division Tax Practice Responsibilities Committee. He is the author of The Practical Guide to Federal Tax Practice Standards (CCH). His client practice focuses on sophisticated accounting issues and tax planning, compliance and controversy representation.
Mr. Dellinger has spoken before the USC Institute on Federal Taxation, the UCLA Tax Controversy Institute, the California Tax Bar Annual Meeting, several California CPA Education Foundation conferences, the Illinois CPA Society Annual Tax Conference and the Florida Institute of CPAs Tax Expo. He has written more than four-dozen articles on tax technical and procedural topics.
Non-Member Price $100.00
Member Price $75.00