Tax Freedom Institute and Daniel J Pillapresent the
Taxpayers Defense Conference
The Nation's Top IRS Seminar for Tax Professionals Dealing with IRS Problem Resolution
Annually End of October
Check back for details
The Taxpayers Defense Conferences
Daniel J Pilla, the nation's leading Tax Litigation Consultant, yearly puts on a Taxpayers Defense Conference for tax professionals. As a Tax Litigation Consultant and author of over fourteen books on IRS defense strategies, Dan has been on the cutting edge of taxpayers’ rights defense for over three decades.
Every year, Daniel J. Pilla puts on a two day conference to discuss the latest in IRS problem solving ideas and strategies, as well as the latest rules and procedures for dealing with the IRS. Dan’s thorough, informative and easy-to-follow presentations are a must for any tax professional. Tax Professionals will find the information invaluable for them and their clients while they also earn continuing education credits.
What to Expect at a TAXPAYERS DEFENSE CONFERENCE
Each year, Dan Pilla personally prepares the presentation topics for the Defense Conference . His topics always include the latest trends in IRS enforcement actions, court decisions, tax legislation and clients’ needs. Here is just a small sampling of some of our prior topics:
- Dealing with IRS Correspondence
- Audit-proofing & Penalty-proofing Strategies
- Canceling Penalties and Interest
- Handling Correspondence Audits and Face-to-face Meetings with Revenue Agents
- Audit Appeal Procedures
- Petitioning the Tax Court in Audit Cases
- Negotiating with the Appeals Office and IRS Counsel
- Understanding and Minimizing Liens, Levies and Seizures
- Negotiating with Revenue Officers
- Utilizing the Office of the Taxpayer Advocate
- Negotiating Installment Agreements, Offers in Compromise, Uncollectible Status
- Negotiating Innocent Spouse Claims
- Collection Due Process Appeals
- Tax Court Collection Due Process Cases
- Understanding the Collection Statute Expiration Date
- Claims for Refund
- Professional Responsibility
- Recovering Professional Fees and Costs
- Networking with Some of the Nation’s Most Experienced Attorneys and Accountants
Miss the any of our previous conferences?
Prior Conference
Audio Sets Available!
You can still gain the information through our audio sets!
Each audio set includes outlines that follow the USB/MP3 recordings.
$149 plus shipping (no credits)
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Check below for session agenda
and order links.
PRIOR CONFERENCES
and More
IRS’s Future State Dan Pilla addresses the current enforcement initiatives announced by the IRS, with particular focus on crypto-currency enforcement.Dan also analyzes the IRS’s new five-year strategic plan that outlines the agency’s long-term goals regarding enforcement and administration.
Section 199A of the
Tax Cuts and Jobs Act Dan Pilla analyzes new code §199A, created under the Tax Cuts and Jobs Act. This is the section that creates the 20% deduction for small businesses and self-employed persons. It is a complex calculation and the deduction is dependent upon a number of fact considerations. Dan provides numerous examples to illustrate the calculations and reviews the new proposed regulations issued by the IRS on this matter.
Revocation of Passports Steve Klitzner, Attorney, explains the law allowing the IRS to certify certain taxpayers to the State Department as “seriously delinquent” if they owe more than $50,000. We examine what constitutes being “seriously delinquent,” the required “notice” process, what the exceptions are, and how the available appeal procedures work.
The Innocent Spouse Relief Under §6015(b) and (c)Dan Pilla provides a full analysis of the provisions of code §6015(b) and (c), the innocent spouse and separate spouse election rules, along with IRS Form 8379. Special emphasis is put on the burden of proof a taxpayer must carry to establish entitlement to innocent spouse relief.
Innocent Spouse Equitable Relief Under §6015(f)
Scott MacPherson, Attorney, addresses code §6015(f), the so-called “equitable relief” provision under the innocent spouse rules. Separate rules apply under §6015(f) if a taxpayer does not qualify for relief under either §6015(b) or (c). This is an important provision because there is no statute of limitations on a taxpayer’s right to apply for relief under this provision, contrary to both §6015(b) and (c)
Live Role-playing of
Innocent Spouse Scenarios
The attendees are broken into eight separate groups and each group is presented with a set of facts regarding a hypothetical innocent spouse case. All the facts are derived from actual cases. The groups must present arguments to defend the taxpayer and assert a potential innocent spouse defense 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. (Break outs not recorded).
Evaluation and Critique of
Role-playing Sessions Dan Pilla, Scott MacPherson and other TFI staff review, critique and analyze each of the mock negotiation sessions. They analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant, and discuss potential alternative approaches under the circumstances.
Ethical Considerations for Entertainment Expenses The Tax Cuts and Jobs Act changed considerably the rules for deducting business entertainment expenses for years beginning in 2018. The narrow definition of “entertainment” expenses in §274 and its regulations raise serious ethical considerations for tax pros in the preparation of business tax returns. Pros must be aware of the applicable definitions, they must caution their clients regarding what is an “entertainment” expense (and thus non-deductible) and what is an otherwise allowable business expense (and thus fully deductible). Dan Pilla analyzes the various elements of §274, include the infamous §274(d), which carries very strict record-keeping rules for deducting business meals, travel and entertainment expenses. Tax pros must know these rules and must ensure that their clients know these rules order to, a) avoid claiming expenses that are not deductible, and b) taking the benefit of deductions that are otherwise perfectly legal.
Missed 2018?
Audio sets available
2018: Innocent Spouse and More
$149 plus shipping
(no credits)
2017 Conference Topic:
Audit Attacks on Small Businesses
IRS Attacks on Small Business Dan Pilla 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. The theme of the conference is business audit defense.
Understanding Real Estate
Professional Rules
Scott MacPherson 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.
Reasonable Compensation for Corporate Officers
Dan 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 sub chapter S corporation executives.
Hobby Loss and Home Office Rules Dan Pilla 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 record keeping requirements to prove entitlement to the deductions.
Employees vs. Independent Contractors
Dan addresses the IRS’s “20 common law standards” for determining whether a worker is an employee or an independent contractor. He addresses the burden of proof necessary to establish contractor status, and analyzes the relief available under §§530 and 3509 when workers are erroneously misclassified.
Live Roll-playing of Audit and Appeal Scenarios
(breakout not recorded) 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.
Evaluation and Critique
of Role-playing Sessions
Dan Pilla and Donald MacPherson 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.
Avoiding Conflicts of Interest
Dan 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.
Missed 2017?
Audio sets available
2017: Audit Attacks
on Small Businesses
$149
plus shipping
(no credits)
2016 Taxpayers Defense Conference:
Installment Agreement Negotiations
The IRS in Crisis
Dan Pilla addresses the current problems with IRS administrative issues due to budget and staffing cuts. He discusses computer security problems, correspondence processing, and appeals case backlog and addresses ways to navigate around these obstacles.
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.
How to Stabilize Collection
Dan 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 explains 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.
How to Establish an Installment Payment
Dan provides a full analysis of the IRS’s installment agreement rules, including analysis of relevant code sections and the Internal Revenue Manual. There is heavy emphasis on determining what constitutes allowable living expenses for the purposes of determining the installment agreement amount.
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. He discusses 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.
Live Roll-playing of Installment Agreement NegotiationsThe attendees broke into eight separate groups and each group were presented with a set of facts regarding a hypothetical delinquent taxpayer. All the facts were derived from actual cases. The group determined 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. (not recorded)
Evaluation and Critique
of Role-playing Sessions
Dan Pilla, Donald MacPherson, Attorney, and Paul Tom, Attorney review, critique and analyze each of the mock negotiation sessions.They analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant and discuss potential alternative approaches under the circumstances. Also addressed are ethical issues, including potential conflicts of interest, given the facts of the case.
Ethical Considerations in Installment Agreement Appeals
Dan 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. He analyzes 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. He also addresses the potential penalty under code section 6702 that applies to any “frivolous submission” to the IRS, which by law includes an Installment Agreement.
Missed 2016?
We have the audio sets available.
Installment Agreement Negotiation
(no credits) $149
2015 Taxpayers Defense Conference
Offers in Compromise
- Start to Finish
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.
Figuring Reasonable Collection Potential
An explaination 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.
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. (Role playing is not recorded)
Evaluation and Critique of OIC Hearings
Dan and the OIC examiners review, critique and analyze each of the mock hearings. They analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant and discuss potential alternative approaches under the circumstances.
Effective Tax Administration
and Special Circumstances
Dan addresses the IRS’s so-called “Effective Tax Administration and “Special Circumstances” OICs. These offer opportunities made available by IRS regulations that allow a person to present an offer in circumstances where he might not otherwise qualify. Dan examines 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.
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.
“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. He addresses 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.” and the potential penalty under code section 6702 that applies to any “frivolous submission” to the IRS, which includes an Offer in Compromise.
2014 Taxpayers Defense Conference
Collection Due Process
“Our Jewel”
The IRS Strategic Plan Dan explained the IRS’s 2014-2017 strategic plan.
The Collection Due Process AppealGenerally
The right to a Collection Due Process (CDP) appeal is among the most important and powerful rights enjoyed by taxpayers. The more you understand about these rights, the more leverage you have to prevent harmful collection action (such as levies and seizures) and the better chance you’ll have of negotiating a reasonable settlement. Dan explains the CDP lien and levy appeal rights under code sections 6320 and 6330. We address the timely filing of CDP appeals, issues that can and cannot be addressed in CDP appeals, and the burden of proof in CDP cases.
How to Handle a CDP Hearing
and Live Role-playing
Dan explains exactly how a CDP 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 obtain discovery from the IRS prior to the CDP hearing. This session will include live, mock CDP hearings in which the participants will function as counsel representing a taxpayer before an IRS hearing officer. Certain participants will play the roles of IRS settlement officers. The hearings will be based upon several sets of hypothetical facts common to tax delinquency cases. Note: This session was only available at the conference was not recorded.
Evaluation and Critique
of CDP HearingsDan and those performing as settlement officers review, critique and analyze each of the mock hearings. They analyze the strengths and weaknesses of each presentation, evaluate the performance of each participant and discuss potential alternative approaches under the circumstances. Also addressed are ethical issues, including potential conflicts of interest, given the facts of the case.Note: This session was only available at the conference was not recorded.
Proving Abuse of Discretion
in CDP AppealsIn this session, Dan addresses recent case law issued by the United States Tax Court on the question of the taxpayer’s burden of proof in CDP appeals. He evaluates both winning and losing cases and discuss the body of evidence needed to prevail in the case.
The CDP Judicial AppealAdverse CDP decisions are appealable to the United States Tax Court. This is a key reason why a properly prepared tax pro has great leverage in CDP cases. In this session, Dan addresses the specific procedures for a judicial appeal of an adverse CDP decision. He explains the Tax Court’s jurisdiction and lays out the essential elements of a Tax Court Petition for review of a CDP determination. He also explains the manner in which CDP cases are resolved by the Tax Court, including remands, summary judgment and court trials.
CDP Employment Tax Appeals Here Dan discusses the special rules that apply to CDP appeals involving delinquent employment taxes, including the collection stay provisions of code section 6330, the Trust Fund Recovery Penalty and other related issues.
Collection Due Process Audio set $149
ORDER NOW
Collection Due Process Audio set $149 ORDER NOW
