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所在平台: Udemy |
课程主页: https://www.udemy.com/course/anatomy-of-a-civil-tax-controversy/
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课程名称：民事税务争议的解剖 课程概述：审计过程有其特定的节奏，这一过程可能令许多人感到恐惧。本次讲座将讨论大多数审计的开始和结束步骤。我们将探讨“蛋壳审计”，即在审查开始时，纳税人可能面临重大刑事问题但未被IRS所知的审计，以及如何帮助客户渡过这一风暴。课程还将讨论税务领域的律师-客户特权，以及在潜在的刑事税务问题存在时，聘请Kovel会计师的必要性。最后，我们将简要介绍IRS的上诉程序。 课程大纲/主题涵盖： 1. IRS审计过程涉及的主要步骤是什么，纳税人如何为每个阶段做准备？ 2. 上诉过程如何保持独立于IRS合规职能，这种独立性为何至关重要？ 3. Ex parte沟通规则如何影响上诉与合规之间的互动？ 4. 上诉过程中必须满足哪些标准才能提出新问题，这些标准有什么重要性？ 5. 上诉过程如何在高效征税与纳税人对征税措施侵扰的担忧之间取得平衡？ 6. 如果在上诉过程中未达成协议，纳税人将面临哪些后续步骤？ 7. 纳税人如何有效提出上诉问题，哪些问题被上诉员工视为相关？ 8. 诉讼的法律和事实风险如何影响上诉员工的决策过程？ 9. IRS首席法律顾问和上诉团队经理在解决税务争议中扮演什么角色，他们的职责有何不同？ 10. 纳税人可以采取哪些策略为潜在的税务法庭申请做好准备，尤其是在收到缺陷通知后？ 11. IRS的征收方法，如分期付款协议和妥协要约，如何为面临税务债务的纳税人提供选择？ 12. 从“美国诉KPMG”案中，纳税人可以学习关于税务建议中律师-客户特权限制的哪些教训？ 本课程将为参与者提供在税务争议中导航的实用知识和策略，帮助应对IRS审计和上诉过程的复杂性。
There is a certain rhythm to the audit process, and it's a very scary beat. In this presentation, I'll discuss the steps that most examinations begin and end with. We'll discuss eggshell audits, those audits where unbeknownst to the IRS at the start of the examination, the taxpayer has major criminal problems and what you can do to help shepherd your client through the pending storm. We'll also discuss the attorney-client privilege in the tax realm as well as the necessity to retain a Kovel accountant when there are underlying criminal tax issues that are lurking. Finally, we'll take a short digression into IRS Appeals.Curriculum / Topics covered:1. What are the primary steps involved in the IRS audit process, and how can taxpayers prepare for each stage?2. In what ways does the Appeals process maintain its independence from the IRS compliance function, and why is this independence critical?3. How do the ex parte communications rules impact the interaction between Appeals and compliance during a tax controversy?4. What criteria must be met for Appeals to raise new issues during the appeals process, and why are these criteria significant?5. How does the Appeals process balance the need for efficient tax collection with the taxpayer's concerns regarding the intrusiveness of collection actions?6. What are the implications for a taxpayer if an agreement is not reached during the Appeals process, particularly regarding the subsequent steps they must take?7. How can taxpayers effectively raise issues during the Appeals process, and what types of issues are considered relevant by Appeals employees?8. In what ways can the legal and factual hazards of litigation influence the decision-making process of Appeals employees?9. What roles do the IRS Chief Counsel and Appeals team manager play in the resolution of tax controversies, and how do their responsibilities differ?10. What strategies can taxpayers employ to prepare for a potential Tax Court petition following a notice of deficiency?11. How does the IRS's collection methods, such as installment agreements and offers in compromise, provide options for taxpayers facing tax debts?12. What lessons can be learned from the case of U.S. v. KPMG regarding the limitations of attorney-client privilege in the context of tax advice?
