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Examination Issues for Pass-Through Entities

Examination Issues for Pass-Through Entities
IRS Program #:
CTEC #: 6257-CE-0088
CE: 2 IRS CE & 2 CTEC CE credits
Speaker: Thomas Gorczynski, EA, USTCP

Representing pass-through entities in an IRS examination has unique challenges. This course will review key issues that could be a factor unique to pass-through entities.

Learning Objectives:

  • Demonstrate how to reconstruct partner and shareholder outside basis.
  • Recognize S corporation reasonable compensation issues and identify ways to defend the wage amount paid.
  • Explain the centralized partnership audit regime rules and their effect on a partnership examination.
  • Analyze strategies for entity-level penalty abatement.

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.