PRIOR CONFERENCES DETAILS

2017

Audit Attacks on Small Businesses

Session One:  IRS Attacks on Small Business

This session addresses the current audit initiatives announced by the IRS, with particular focus on small businesses. Dan outlines the specific types of businesses targeted and the areas of audit the IRS is expected to focus on.

Session Two: Understanding Real Estate Professional Rules

This session explains and analyzes of the rules governing real estate professionals under code §469; what constitutes a real estate professional, and the requirements for “material participation” under the statute. We also look at consequences of not meeting the rules for material participation.

Session Three: Reasonable Compensation for Corporate Officers

This session explains the law regarding corporate statutory employees, the applicable employment tax rules when corporate officers and shareholders provide substantial services to their corporations, and the law regarding reasonable compensation for both regular corporation executives and subchapter s corporation executives. 

Session Four: Hobby Loss and Home Office Rules

This Session provides a full analysis of the provisions of code §183, regarding the necessity of a profit motive to allow business expense deductions, and code §280A, regarding the business use of a home. We address the statutory standards for the deductions and the peculiar recordkeeping requirements to prove entitlement to the deductions.

Session Five: Employees vs. Independent Contractors

This session addresses the IRS’s “20 common law standards” for determining whether a worker is an employee or an independent contractor. We address the burden of proof necessary to establish contractor status, and analyzes the relief available under §§530 and 3509 when workers are erroneously misclassified.

Session Six: Live Roll-playing of Audit and Appeal Scenarios

The attendees are broken into eight separate groups and each group is presented with a set of facts regarding a hypothetical business audit case. All the facts are derived from actual cases. The groups must present argument to defend the taxpayer and negotiate a settlement based on the facts and applicable law of the case 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. (Note: Role playing is not recorded.)

Session Seven: Evaluation and Critique of Role-playing Sessions

Dan Pilla and a panel will review, critique and analyze each of the mock negotiation sessions. We analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant, and discuss potential alternative approaches under the circumstances.

Session Eight: Avoiding Conflicts of Interest

This session discusses the many conflict of interest considerations in audit situations, particularly where joint tax returns involve the business of just one taxpayer, and where corporate audits implicate the officers and shareholders of the corporation itself. We address the requirements in IRS Circular 230 to inform taxpayers of actual or potential conflicts of interest, and the requirement of written acknowledgements and waivers by clients in the case of potential conflicts.

Session Nine: Moderated Discussion

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. (Note: This session is not recorded)

2017 Conference attendees received 14 total CE credits, including 2 ethics credits.

2016

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.  

 Steve Klitzner is an attorney licensed in Florida. He has been a consulting member of Tax Freedom Institute since 2002 and has     been a past instructor at Tax Freedom Institute functions, as well as other tax resolution seminars.

2016 Conference attendees received 14 Total hours CE credits, including 2 hours of ethics credits.

2015

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 

 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.  Note: Portions not recorded.

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.   This session is not recorded.

2015 Conference attendees received 14 Total hours CE credits, including 2 hours of ethics credits

2014

Collection Due Process—“Our Jewel”

The IRS Strategic Plan

The Collection Due Process Appeal

How to Handle a CDP Hearing and Live Role-playing 

Evaluation and Critique of CDP Hearings

Proving Abuse of Discretion in CDP Appeals 

The CDP Judicial Appeal 

CDP Employment Tax Appeals 

2013
“Robust and Sophisticated Enforcement”

• Outlook on IRS Enforcement Actions 
  
  •          “Robust and Sophisticated Enforcement”  
• “First Time Failure” Penalty Abatement Rules
  
• Offshore Voluntary Disclosure Program 
  
• Considerations in Potential Criminal Cases   
  
• Critical Developments in Tax Bankruptcy Cases  
  
• The Volunteer Classification Settlement Program
  
•  Proving a Home Office Deduction 
  
• The New Appeals Procedures