Hot Topic: ERC - Separating Fact from Fiction as IRS Disputes Get Underway
IRS Program #: X9QQU-T-01131-24-O
CTEC Program #: 6257-CE-0292
CE: 2 IRS & 2 CTEC credits
Materials
CTEC Program #: 6257-CE-0292
CE: 2 IRS & 2 CTEC credits
Course Description
This tax incentive has all the elements necessary to ignite a major battle: A complex law, multiple sources of administrative guidance, rules with retroactive effect, delays and oversights, reports criticizing IRS errors, large numbers of eligible taxpayers, companies advertising questionable credit claims, open assessment periods, and repeated IRS warnings of serious civil and criminal enforcement. This presentation explains the rules, common misconceptions, positions by taxpayers, attacks by the IRS, and main issues arising in the many ERC battles getting underway.
Learning Objectives
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Presenters
Hale E. Sheppard (B.S., M.A., J.D., LL.M. and LL.M.T.)
Hale E. Sheppard (B.S., M.A., J.D., LL.M. and LL.M.T.)is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka in Atlanta. He defends individuals and businesses during tax audits, appeals, and litigation. Hale has participated in over 150 cases in the Tax Court, District Court, and Court of Appeals. In addition, he has obtained dozens of favorable Private Letter Rulings for clients from the IRS National Office on procedural, tax, and international issues.
Hale E. Sheppard (B.S., M.A., J.D., LL.M. and LL.M.T.)is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka in Atlanta. He defends individuals and businesses during tax audits, appeals, and litigation. Hale has participated in over 150 cases in the Tax Court, District Court, and Court of Appeals. In addition, he has obtained dozens of favorable Private Letter Rulings for clients from the IRS National Office on procedural, tax, and international issues.
Continuing Education
This course qualifies for IRS and CTEC Continuing Education Hours. NAEA reports IRS/CTEC 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 education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
This course qualifies for IRS and CTEC Continuing Education Hours. NAEA reports IRS/CTEC 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 education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a 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 will not be refunded.