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Handling a Federal Income Tax Controversy


Original Date: 03.01.11  General Credit: 3.00

This CLE is presented by Mary Pareja, Professor at the University of New Mexico School of Law and is entitled "Handling a Federal Income Tax Controversy." This 3 hour program presents the nuts and bolts of handling a federal income tax controversy for an individual taxpayer. Discussion topics include:

  • Overview of a federal income tax controversy, from audit to collections
  • How to present a defense to the underlying tax liability, including Tax Court litigation, refund suit litigation, audit strategies, audit reconsiderations, and collections due process hearings
  • How to pursue alternatives to tax collection, such as currently not collectible status, bankruptcy, installment agreements, and offers in compromise
  • How the various statutes of limitations affect a tax controversy
  • How the IRS’ rules for practice before the IRS (found in Circular 230) affect the lawyer handling tax controversies

Viewers do not need to have a background in tax law to benefit from this presentation, although a very basic understanding of income tax concepts might be helpful. This is a “nuts and bolts” presentation, very similar to the training provided to students enrolled in the Business and Tax Clinic at UNMSOL; therefore, practitioners who already handle federal income tax controversies likely will find the presentation too basic. 180 Minutes