023 Sessions
Theme: OFFERS IN COMPROMISE &  PENALTY RELIEF

• • What to Expect from the Revitalized IRS (1 hour)
    The Inflation Reduction Act guaranteed $80 billion in additional funding to the IRS but recent legislation cut $21 billion from that package. The agency just released its Strategic Operating Plan laying out how it will use the new resources going forward. Dan Pilla addresses how this will affect taxpayers generally, and small businesses specifically.
  • Penalty Abatement Law and Procedures (2 hours)
    Dan Pilla presents a detailed discussion on the most common penalties assessed against taxpayers, and strategies for getting penalty relief. We analyze statutes, regulations and court decisions that bear on penalty relief. We discuss penalty appeals in both the administrative context and in Collection Due Process (CDP) appeals.
  • Recurring Issues in CDP Cases (2 hours)
    Dan Pilla takes an in-depth look at several recurring problem issues that arise in CDP cases. Drawing on Pilla’s experience as lead counsel in dozens of CDP cases litigated in the U.S. Tax Court, we analyze the mistakes made by IRS Appeals Officers and how to prevent and cure those mistakes in future cases.
  • How to Challenge the Underlying Tax in CDP Cases (1 hour)
    Steve Klitzner discusses the authority under Code § 6330 for challenging a tax assessment through the CDP channel. We examine recent Tax Court decisions that explain when a taxpayer can and cannot raise such a challenge, as well as the Tax Court’s jurisdiction to review an IRS determination in this regard.
    
  • Tax Solutions Workshop – Specific Case Analysis Countering National, Local, and Transportation Standards (1 hour)
    Dan Pilla will moderate discussion with Q&A of all the issues and topics discussed during the day, with focus on a specific, actual case involving complex CDP and Tax Court appeals
    
  • Countering National, Local and Transportation Expense Standards  (2 hours)
    Dan Pilla examines the statutory and regulatory guidelines for the IRS’s National, Local and Transportation expense standards used in all collection cases, including Offers in Compromise. In addition, Pilla uses the Internal Revenue Manual (IRM) to illustrate what expenses are allowable or not.
  • Meeting the Burden of Proof in CDP Cases (1 hour)
    MacKenzie Hesselroth examines exactly how to the meet the taxpayer’s burden of proof in collection negotiations. We analyze IRS Forms 433-A and B, and Form 433-A (OIC). We explain which form is used, and when. We address IRM provisions on what must be proved for a taxpayer to get credit for personal living expenses and necessary business expenses in determining one’s ability to pay in the context of collection negotiations.
  • Recovering Fees and Costs of Litigation (2 hours ethics)
    Scott MacPherson addresses the ethical standards at play in requesting and recovering fees and costs of litigation when prevailing against the IRS. We examine the tax code and regulations together with the Tax Court Rules that govern this issue. 
  • Figuring Reasonable Collection Potential in OIC Cases  (1 hour)
    Pilla uses information learned in the conference’s earlier sessions to demonstrate exactly how to calculate the amount of an Offer in Compromise, using IRM provisions and settled principles as set forth by the Tax Court.
    
  • Tax Solutions Workshop Bring Your Questions / Cases
    Group discussion of problems, questions, and strategies based upon all earlier presentations. We will present and discuss hypothetical cases involving various aspects of IRS problems resolution.

    Total credit hours- TBD, applying for 14 hours , including 1-2 hours ethics credit