The Notice of Deficiency & AJAC
Thursday, Nov 18th | 1pm-3pm Eastern
It is not unusual for taxpayers and/or their representatives to disagree with formal determinations made by the Internal Revenue Service (IRS). Typically, the procedure is invoked regarding any “un-agreed” tax case that involves a “tax deficiency”, which in-turn may require the IRS to issue a “Notice of Deficiency” (aka “90-Day Notice”).
The issuance of the Notice of Deficiency entitles the taxpayer to certain “rights” with respect to pursing potential litigation and/or other judicial resolution options of the tax matter. Whether a taxpayer should pursue the tax matter subsequent to the issuance of the “Notice of Deficiency” is a judgmental position that should be influenced by the numerous issues such as previous evidence, substantiation, documentation, and viable arguments presented during the pre-Notice of Deficiency proceedings. Additionally, practitioners should be equally aware of any other options that may exist subsequent to the issuance of the Notice of Deficiency and how the “Appeals Judicial Approach Cultural” (AJAC) Project interacts with the issuance of the “90-Day Notice”.
In this course we will:
- Discuss and explain the provisions, requirements and legal affect, pertaining to the issuance of the Notice of Deficiency
- Provide guidance with respect to the representation of taxpayers subsequent to the issuance of the Notice of Deficiency
- Explain, demonstrate & discuss other “non-judicial” options available prior to the taxpayer considering the filing of a Tax Court Petition.
Participants will earn: 2.0 CPE/CE credit
Field of Study: Taxation
Presented by: LG Brooks, EA, CTRS
LG is the Senior Tax Resolution Consultant at Lawler and Witkowski CPA’s as well as the ASTPS Director of Education. LG has been in the field of taxation for more than 30 years and has been in practice full time since 1990. LG has represented and consulted on thousands of cases and he specializes in resolving high dollar, complex, tax problems all over the country. LG received a Bachelor of Arts degree from Bishop College at Dallas, Texas in 1977.
Who Should Attend: Any tax professional that wants to better understand how to represent troubled taxpayers.
Advance preparation: None
Program level: Intermediate – Attendees should possess the knowledge common to CPAs, EAs, and Attorneys.
Delivery Method: Group Live
For more information regarding program concerns, or cancellation
policies, please contact our offices at (716) 630-1650 or send an email to email@example.com.
The American Society of Tax Problem Solvers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
The American Society of Tax Problem Solvers (ASTPS) is an approved continuing education provider through the IRS.