Impactful Court Cases
2 CPE for AFSP, EA, CPA, CRTP
Tax Court cases can lead to new interpretations of IRS guidance and it’s critical for a tax professional to stay on top of the rulings. The outcome of a case can be used when taking a position on a tax return or when you are preparing to represent a client in front of the IRS. During this session we will explain how to review cases and determine when the case sets a new precedent we must follow.
Objectives
Upon completion of this session, you will be able to:
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Summarize how the U.S. Tax Court functions
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Outline a variety of cases from the Tax Court and higher courts on important tax topics
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Determine how to research various case law when assisting a taxpayer
CPE information
Duration: 100 minutes
Course level: Intermediate
Prerequisite: Basic understanding of federal income tax
Advanced preparation: None
Delivery method: Group Internet-Based