3730 Tax Shelter Compliance: State Initiatives, IRS Cooperation
Price: $ 119.00 (USD)
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You will receive 1 credit (CE) upon completion of this course.
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Course Description
Tax authorities in states like New York, California, and Illinois are now actively exchanging information with the Internal Revenue Service and with each other to identify taypayers who are abusing tax shelters to avoid tax. A panel of experts discusses the new state-IRS and state-state collaboration initiatives and how it expects their use to expand in the future.
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Course Outline
Tax Shelter Compliance: State Initiatives, IRS Cooperation
I. Panelist Introductions
II. Changing State Tax Shelter Law (Bots)
A. Overview
B. Environmental Shift
C. State Tax Shelter Programs
D. Compliance
E. Disclosure and Penalties
F. Who
G. When and How
H. What
III. New York State Program (Austin)
A. New York’s Approach
B. Shared Information
C. New York and the IRS (1)
D. New York and the IRS (2)
E. New York and Other States
F. Other New York Initiatives
G. Question
IV. Internal Revenue Service Small Business/Self-Employed Program (Stiff)
A. New SB/SE Approach
B. Integration and Coordination
C. IRS View of Information-Sharing
V. Federation of Tax Administrators’ View (Duncan)
A. Why Is This Happening?
B. Statutory Approach
C. Voluntary Compliance and Pursuing the Promoter
D. More Audit Activity
E. Collaboration
F. What Has Changed?
G. The Future
AfterWordsSM
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I. Panelist Introductions
II. Changing State Tax Shelter Law (Bots)
A. Overview
B. Environmental Shift
C. State Tax Shelter Programs
D. Compliance
E. Disclosure and Penalties
F. Who
G. When and How
H. What
III. New York State Program (Austin)
A. New York’s Approach
B. Shared Information
C. New York and the IRS (1)
D. New York and the IRS (2)
E. New York and Other States
F. Other New York Initiatives
G. Question
IV. Internal Revenue Service Small Business/Self-Employed Program (Stiff)
A. New SB/SE Approach
B. Integration and Coordination
C. IRS View of Information-Sharing
V. Federation of Tax Administrators’ View (Duncan)
A. Why Is This Happening?
B. Statutory Approach
C. Voluntary Compliance and Pursuing the Promoter
D. More Audit Activity
E. Collaboration
F. What Has Changed?
G. The Future
AfterWordsSM
More Information
| Language | English |
| Course Length | 1.18 hours |
| Duration of Access | for 3 months from day of enrollment |
| Continuing Education Credits | 1 |
| Instructor | James Austin, Theodore R. Bots, Harley T. Duncan, Miriam L. Fisher, Linda E. Stiff |
| Vendor | Cognistar (Read more about Cognistar accreditation.) |
| Course Certification | CLE credit available, see details for each course for states where available |
| Prerequisites/Audience | intended for attorneys and law students |
| Requirements/Materials Included | computer with Internet access |
Price: $ 119.00 (USD)
Add to Cart