Daniel J Pilla, the nation's leading Tax Litigation Consultant, yearly puts on a Taxpayers Defense Conference. As a Tax Litigation Consultant and author of over a dozen books on IRS defense strategies, Dan has been on the cutting edge of taxpayers’ rights defense for over three decades.
Every year, Dan puts on a two day conference to discuss the latest in IRS problem solving ideas and strategies, as well as the lates rules and procedures for dealing with the IRS. Dan’s thorough, informative and easy-to-follow presentations are a must for any tax professional. Tax Professionals will find the information invaluable for them and their clients while they also earn continuing education credits.
“This conference is cutting-edge taxpayer defense advice from the best in the country. Don’t miss it! It’s hot, on topic and you won’t fall asleep—guaranteed! Paul T. – Attorney
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We are excited to announce we are an IRS approved CE provider and now offer the 2013-on
Taxpayers Defense Conference Audio Sets with credit hours.
Audio recordings, outlines and CE quizzers for CE credits available in each set.
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2013: Robust and Sophisticated Enforcement with 8 CE credits
2016 Taxpayers Defense Conference Installment Agreement Negotiations
Session One: The IRS in Crisis
Dan Pilla addresses the current problems with IRS administrative issues due to budget and staffing cuts. We discuss computer security problems, correspondence processing, and appeals case backlog. We address ways to navigate around these obstacles.
Session Two: Understanding IRS Transcripts
Explanation and analysis of the various computer transcripts and codes the IRS uses in the processing of all cases. Understanding these transcripts is an essential element of determining the posture of a given case and the procedures necessary to work to a resolution.
Session Three: How to Stabilize Collection
Dan Pilla explains exactly how the IRS begins enforced collection action in a given delinquency case, and exactly how to keep a case from progressing from the initial notice stage to the levy stage. Dan will explain the IRS’s Automated Collection Service procedures and how to deal with a revenue officer assigned to collect a tax. Focus will be on IRS code sections 6159 and 6343, regarding installment agreements and the prevention of levy and seizure actions.
Session Four: How to Establish an Installment Payment
Dan Pilla provides a full analysis of the IRS’s installment agreement rules, including analysis of relevant code sections and the Internal Revenue Manual. There will be heavy emphasis on determining what constitutes allowable living expenses for the purposes of determining the installment agreement amount.
Session Five: The Partial Pay Installment Agreement
Steve Klitzner, Attorney, analyzes the tax code and provisions of the Internal Revenue Manual that allow the IRS to enter into a two-year installment agreement that only partially pays the tax, which is the so-called Partial Pay Installment Agreement. We discuss the requirements that must be met for inclusion in the program, the forms and procedures needed to get a client approved, and the IRS’s requirement for ongoing financial analysis once the client is included in the program.
Session Six: Live Roll-playing of Installment Agreement Negotiations (not recorded)
The attendees will be broken into eight separate groups and each group will be presented with a set of facts regarding a hypothetical delinquent taxpayer. All the facts are derived from actual cases. The group will determine the best course of action for attempting to negotiate a collection hold and establish an installment agreement, based on all the teachings of the previous day’s sessions. Each group will feature an experienced tax pro playing the part of an IRS officer.
Session Seven: Evaluation and Critique of Role-playing Sessions
Dan Pilla, Donald MacPherson, Attorney, and Paul Tom, Attorney will review, critique and analyze each of the mock negotiation sessions. We will analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant and discuss potential alternative approaches under the circumstances. We will also address ethical issues, including potential conflicts of interest, given the facts of the case.
Session Eight: Ethical Considerations in Installment Agreement Appeals
Dan Pilla discusses the many ethical considerations in play when contemplating an installment agreement appeal. Most importantly of all the factors, an installment agreement appeal tolls the IRS’s collection statute of limitations, effectively giving the IRS more time to collect. We analyze the statutory tolling provisions (there are five them) which most tax pros are simply unaware of. IRS rules are specific and detailed on ethical issues in such cases, including income and asset disclosures, tax compliance with current and future filing and payment responsibilities, and counsel’s responsibility to provide accurate information. We also address the potential penalty under code section 6702 that applies to any “frivolous submission” to the IRS, which by law includes an Installment Agreement.
Session Nine: Moderated Discussion (not recorded)
Group discussion of problems, questions and strategies based upon all earlier presentations. We will present and discuss hypothetical cases involving various aspects of IRS negotiations.
Dan Pilla’s lectures have been accredited by the Penn State Tax Institute, the Minnesota Chapter of Certified Public Accountants, the Minnesota Society of Enrolled Agents and the Minnesota Chapter of the National Association of Tax Professionals.
Steven Klitzner is an attorney licensed by the States of Florida. He practices tax law in Florida and is admitted to the United States Tax Court. Steve has been a Consulting Member of the Tax Freedom Institute since 2002 and has been a past instructor at Tax Freedom Institute functions.
2016: Installment Agreement Negotiations with 8 CE Credits- 1 Ethics, 7 General
2015 Taxpayers Defense Conference Offers in Compromise - Start to Finish
Session One: The Offer in Compromise The Offer in Compromise (OIC) is the IRS’s flagship settlement program. We discuss the four types of offers, the fact scenarios behind each one, the two different administrative procedure tracks for OICs, and we examine the forms and worksheets necessary to present and argue an OIC. We discuss the important strategy of using the Collection Due Process channel as the single best means to present an OIC. This strategy will give you the most leverage in getting your OIC accepted.
Session Two: Figuring Reasonable Collection Potential We discuss and explain of the essential element of the OIC, which is the taxpayer’s “reasonable collection potential.” We discuss the IRS’s extensive Internal Revenue Manual (IRM) provisions on this subject, including an analysis of the IRS’s fixed standards for living expenses. Most importantly, we explain how to defeat the arbitrary application of the IRS’s housing and transportation standards, something that bites taxpayers in nearly every OIC.
Session Three: How to Handle an OIC Hearing and Live Role-playing Last year, our live role-playing sessions were a massive hit. We will do the same thing this year. First, Dan Pilla explains exactly how an OIC hearing is conducted from both the perspective of the IRS and the taxpayer. He will address how to set up and present a case and how to present facts and evidence to an OIC examiner. This session includes live, mock OIC hearings in which the participants will function as counsel representing a taxpayer’s case before an OIC examiner. Experienced TFI members will assist with the mock hearings, functioning as OIC examiners. The hearings will be based upon several sets of hypothetical facts common to tax delinquency cases.
Session Four: Evaluation and Critique of OIC Hearings Dan and the OIC examiners will review, critique and analyze each of the mock hearings. We will analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant and discuss potential alternative approaches under the circumstances. This is a highly educational process, as all participants will provide insight into their experience in the hearing.
Session Five: Effective Tax Administration and Special Circumstances Dan addresses the IRS’s so-called “Effective Tax Administration and “Special Circumstances” OICs. These are offer opportunities made available by IRS regulations that allow a person to present an offer in circumstances where he might not otherwise qualify. We examine the IRS’s regulations and the IRM provisions that govern this procedure. Knowledge of procedures is essential as it will give you opportunities to resolve even the most difficult cases.
Session Six: Dealing with Dissipated Assets Dan addresses the special rules that apply to citizens with fixed assets when entering into an OIC. Examples include liquid cash, retirement accounts, cash value of insurance policies, etc. IRS administrative procedures and Tax Court case law is specific on how such assets are to be considered and valued in an OIC, and these authorities address the consequences of a taxpayer liquidating such assets for less than fair market value prior to submitting an OIC.
Session Seven: “Not in the Government’s Best Interest” Dan discusses the many ethical considerations of an OIC. IRS rules are specific and detailed on ethical issues, including income and asset disclosures, tax compliance with current and future filing and payment responsibilities, and counsel’s responsibility to provide accurate information. We address the detailed IRM provisions that allow the IRS to reject an OIC that might otherwise qualify for acceptance if acceptance is “not in the government’s best interest.” We also address the potential penalty under code section 6702 that applies to any “frivolous submission” to the IRS, which includes an Offer in Compromise.
Session Eight: Moderated Discussion Group discussion of problems, questions and strategies based upon all earlier presentations. We will present and discuss both hypothetical cases involving CDP administrative and judicial appeals. If you have a problem case, bring it to the defense conference. You will go home with a solution. This is often the most creative part of the conference, as experienced TFI members provide suggestions and ideas for solving even the most difficult problems.
2014 Taxpayers Defesne Conference: Collection Due Process - “Our Jewel”
The IRS Strategic Plan Dan will review and explain the IRS’s 2014-2017 strategic plan. This plan lays out the IRS’s strategies regarding audits, collection and tax law enforcement in general. We discuss the IRS’s policy and strategy changes that will affect how the IRS enforces the law in the foreseeable future.
The Collection Due Process Appeal--Generally The right to a Collection Due Process (CDP) appeal is among the most important and powerful rights enjoyed by taxpayers. The more you understand about these rights, the more leverage you have to prevent harmful collection action (such as levies and seizures) and the better chance you’ll have of negotiating a reasonable settlement. Dan explains the CDP lien and levy appeal rights under code sections 6320 and 6330. We address the timely filing of CDP appeals, issues that can and cannot be addressed in CDP appeals, and the burden of proof in CDP cases.
How to Handle a CDP Hearing and Live Role-playing Dan explains exactly how a CDP hearing is conducted from both the perspective of the IRS and the taxpayer. He will address how to set up and present a case and how to obtain discovery from the IRS prior to the CDP hearing. This session will include live, mock CDP hearings in which the participants will function as counsel representing a taxpayer before an IRS hearing officer. Certain participants will play the roles of IRS settlement officers. The hearings will be based upon several sets of hypothetical facts common to tax delinquency cases.
Evaluation and Critique of CDP Hearings Dan and those performing as settlement officers will review, critique and analyze each of the mock hearings. We will analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant and discuss potential alternative approaches under the circumstances. We will also address ethical issues, including potential conflicts of interest, given the facts of the case. This session will be a tremendous opportunity to prepare for and participate in a CDP hearing under the tutelage of highly skilled and experienced tax pros.
Proving Abuse of Discretion in CDP Appeals In this session, Dan addresses recent case law issued by the United States Tax Court on the question of the taxpayer’s burden of proof in CDP appeals. We evaluate both winning and losing cases and discuss the body of evidence needed to prevail in the case.
The CDP Judicial Appeal Adverse CDP decisions are appealable to the United States Tax Court. This is a key reason why a properly prepared tax pro has great leverage in CDP cases. In this session, Dan addresses the specific procedures for a judicial appeal of an adverse CDP decision. He explains the Tax Court’s jurisdiction and lays out the essential elements of a Tax Court Petition for review of a CDP determination. He also explains the manner in which CDP cases are resolved by the Tax Court, including remands, summary judgment and court trials.
CDP Employment Tax Appeals Here Dan discusses the special rules that apply to CDP appeals involving delinquent employment taxes, including the collection stay provisions of code section 6330, the Trust Fund Recovery Penalty and other related issues.
Moderated Discussion Group discussion of problems, questions and strategies based upon all earlier presentations. We will present and discuss both hypothetical cases involving CDP administrative and judicial appeals.
MISSED 2014? We offer audio sets of the 2014 conference
2013 Taxpayers Defense Conference: “Robust and Sophisticated Enforcement”
Outlook on IRS Enforcement Actions - “Robust and Sophisticated Enforcement” Dan Pilla reviews the most recent plans of the IRS regarding audits, collection and tax law enforcement in general. He discusses IRS’s policy and strategy changes that will affect how the IRS enforces the law.
“First Time Failure” Penalty Abatement Rules Dan reviews the IRS’s new policy providing for automatic abatement of delinquency penalties in certain cases. He reviews all the rules and procedures necessary to take advantage of this policy, including the rules for businesses and the frivolous submissions penalty. He also discusses the appeals procedures involving the assessment of these penalties.
Offshore Voluntary Disclosure Program Dan explains the details of the IRS’s Offshore Voluntary Disclosure Initiative. This is the IRS’s program of “voluntary disclosure” that allows certain taxpayers to disclose their prior use of foreign bank accounts, pay delinquent taxes and reduced penalties, and thereby avoid criminal prosecution and additional penalties for failure to report foreign income and pay the taxes. This is a critical issue for many taxpayers but the IRS’s policies have many people “frozen in place” because they don’t know how to proceed.
Considerations in Potential Criminal Cases One of the nation’s most experienced criminal tax defense attorneys, Donald (Mac) Macpherson reviews the strategies that must be followed in cases where the client’s facts suggest a potential for criminal investigation or prosecution. We examine the statutory limitations to the tax preparer privilege, the nature of and process for setting up Koval agreements, how to evaluate the client’s options in such a case, and more.
Critical Developments in Tax Bankruptcy Cases Tax Attorney and bankruptcy expert Paul R. Tom presents a discussion on the developments in the law of the rules regarding the discharge of federal income taxes in bankruptcy. Of particular interest are the cases of Hindenlang and McCoy, both circuit court opinions directly impacting the extent to which taxes can be discharged in non-filer cases. This information is vital in the context of developing effective strategies when facing collection problems.
The Volunteer Classification Settlement Program Dan explores the IRS’s program of seeking advance classification of a company’s “workers.” This program is designed to allow companies intending to use independent contractors to seek an advance ruling from the IRS of whether those workers will in fact qualify under the law as independent contractors. By using this program, companies can avoid the uncertainty and risk involved with using independent contractors in potentially questionable circumstances.
Proving a Home Office Deduction Dan discusses the new rules allowing for a home office “standard deduction.” He also reviews the rules and procedures for claiming and proving a home office deduction, whether using the new “standard deduction” or using the traditional method of proof.
The New Appeals Procedures – Bonus Session Tax Attorney Steven Klitzner goes over the Appeals Office Memo on the AJAC Project and how it will affect appeals in the future.
This year, besides Dan Pilla, our guest seminar speakers were Donald (Mac) MacPherson and Paul R.Tom.
Mac is an attorney licensed in the State of Arizona and California. He has practiced law for more than thirty-five years. He is board certified in tax and criminal law. He is also admitted to practice before the United States Tax Court.
Paul is an attorney licensed by the States of Oklahoma and Arkansas. He practices tax and bankruptcy law throughout Oklahoma and is admitted to practice before the United States Tax Court. Both Mac and Paul are Consulting Members of the Tax Freedom Institute and have been for years. Both have been past Taxpayers Defense Conference instructors.
MISSED 2013? We offer the following Audio Sets of the 2013 conference.
2013: Robust and Sophisticated Enforcement with 8 CE credits $225plus shipping
Order prior year CD sets (2006-2012) for just $149 plus $10 shipping. Look below for previous years topics.
2012 Taxpayers Defense Conference: IRS – The Face of National Health Care
IRS—The Face of National Health Care Dan Pilla reviews the tax aspects of the Patient Protection and Affordable Care Act (PPACA) and in particular, how the IRS will interact with the public in enforcing the individual and business penalties under the Act.
Understanding Penalties Under the PPACA A detailed examination of the penalties under the PPACA, including the exceptions and exemptions applicable to individuals and "small businesses." Dan also discusses the appeals procedures involving the assessment of these penalties.
Challenging the Assessment Process Criminal Tax Attorney Donald MacPherson discusses the statutory and case law regarding the IRS's assessment authority and procedures. He explains how to verify whether assessments by the IRS are properly supported by the appropriate administrative procedures required under the law. We also discuss important ethical considerations that arise when challenging an assessment.
Prosecuting an Offer in Compromise In May 2012, the IRS made sweeping, significant changes to how to evaluates Offers in Compromise. Dan reviews these changes and provides case examples of how they apply. We also evaluate essential ethical considerations in submitting and arguing Offers in Compromise to the IRS.
Prosecuting a CAP Appeal Attorney Steven Klitzner presents a discussion on when and how to use the IRS's Collection Appeal Program (CAP). This appeal is available in any collection situation, such as a wage or bank levy. We review the regulations and IRS guidance on utilizing the program.
Determining the Priority of Federal Tax Liens Dan examines the rules for determining whether a federal tax lien has priority over the claims of other creditors. This is important for determining a person's "reasonable collection potential" in Offer in Compromise cases. We also address the question in the context of fees paid to tax professionals.
Conflicts of Interest in Joint Representation Cases Dan discusses the unique problems that arise when representing a husband and wife, or corporate shareholders or partners. Joint representation always involves the potential for a conflict of interest. Circular 230 requires specific steps in these cases, including disclosure to the client of the conflict.
Get the 2012 CD set with outlines $149 plus shipping ...
2011 Taxpayers Defense Conference: The IRS in Real Time
The IRS in Real Time – True Big Brother As the IRS moves closer to a paperless return system, the agency is pushing harder for real-time access to all data bases to allow it to compute a tax return without the involvement of the taxpayer. Think this is impossible? Dan Pilla talks about the IRS’s progress toward this goal, its plans for the future and how this will affect taxpayers and tax professionals.
The New Lien Filing Rules Liens and levies are on the rise despite IRS claims of helping citizens avoid liens. We review the new lien guidelines and explain arguments to remove liens under these rules.
Understanding Alter Ego/Nominee Issues The IRS is getting more aggressive with third-party levies, attacking LLCs, trusts and other entities with alter ego and nominee claims. Learn the how to effectively deal with alter ego issues.
Mock Trial on Alter Ego Issues We present a full scale mock legal argument on the alter ego issue. Based upon a set of hypothetic facts, two of our most experienced trial attorneys will argue the case. Donald MacPherson will play the role of a Justice Department attorney. Paul Tom will play the role of defense counsel. We’ll get a unique look at how these cases are presented.
Appeals, Protest Letters and Form 872, ASED Waiver We will review the procedures for executing audit appeals. A key element will be the impact of signing or not signing IRS Form 870,Waiver of Assessment Statute of Limitations. Confusion surrounds it because of IRS misstatements about the impact of not signing.
Dealing with Dissipated Assets in OIC Negotiations One of the most common problems with negotiating Offers in Compromise is the IRS’s practice of increasing the OIC amount with a phantom calculation called “dissipated assets.” Dan goes through the case law and Internal Revenue Manual to show you exactly how to prevent this IRS tactic from standing in the way of making a deal.
Recovering Fees and Costs Most people don’t know that you can make the IRS pay your client’s fees and costs when you win. We analyze the statute and procedures for recovering fees and costs.
Get the 2011 CD set with outlines...
2010 Taxpayers Defense Conference: The IRS and the Recession
The IRS and the Recession: Promises and Reality The IRS introduced its “Fresh Start” program with promises to help struggling taxpayers. But is the IRS living up to its promises? Dan Pilla examines the programs and procedures that are available and how the IRS is in fact administering these in real life.
Handling the “Frivolous Submission” Penalty Congress beefed up and expanded the penalty for a “frivolous submission” and is issuing more of these penalties every day. Learn how to effectively avoid and challenge this potentially costly penalty.
Dealing with Preparer Penalties Attorney, CPA Patti Gentile discusses the due diligence requirements imposed on tax professionals under code section 6694 and Circular 230. We review preparer responsibilities and the process of challenging a potential OPR investigation.
Protecting Independent Contractors This section addresses the IRS’s growing attack on the use of independent contractors, and what you can do to protect yourself from it. We discuss the rules that make a valid independent contractor, drafting considerations for contractor agreements and how to challenge adverse independent contractor determinations.
The Practioner’s Basic Toolbox of Court Authority Attorney Steven Klitzner reviews eight of the most important legal authorities in support of taxpayers’ rights. Any tax professional must know and understand this tool box of legal precedents to help in any audit or collection situation.
Tax Lien Subordination Process Liens and levies are on the rise but Treasury auditors recently reported that the IRS does not folloe the law when issuing tax liens. Learn how to protect yourself from tax liens, including lien appeal and lien withdrawal procedures, as well as arguments to remove liens.
Deducting Education Expenses More people are going back to school to better their education. There are host of education credits and deductions in the tax code but you need to know how to prove them. Here you’ll learn exactly what to do with educational expenses to deduct.
Get the 2010 Conference on CD set with outlines ...
For more information on prior Taxpayers Defense Conference CD sets available, contact our office. 1 800-553-6458