The AICPA and IRS Circular 230 outline paths to compliance for non-filing or out-of-compliance individuals, but non-compliance may also come with potential penalties. This webinar will outline the IRS enforcement initiative addressing high-income non-filers, IRS policies and procedures pertaining to non-filers, and cover best practices for tax professionals to guide non-filing and out-of-compliance clients back to compliance. Our presenter will cover potential risks regarding civil or criminal enforcement and penalties along with potential defense strategies for that enforcement. This webinar will also cover appropriate uses of the IRS voluntary disclosure program for non-filers.
Learning Objectives:
- Identify AICPA and Circular 230 standards for advice to clients after learning about non-compliance
- Outline the IRS enforcement initiative to address high-income non-filers
- List potential civil and criminal penalties for non-filers
- Evaluate strategies for getting clients back into compliance and ethical obligations that apply when advising non-filers
- Identify potential risks to clients of facing civil or criminal penalties and outline potential defenses
- Evaluate IRS policies and procedures that relate to non-filing
- Recognize when and how to use the IRS's voluntary disclosure procedure for non-filers
Megan Brackney
Kostelanetz LLP
Partner
[email protected]
(212) 808-8100
Megan L. Brackney concentrates her practice in the areas of civil and criminal tax controversies. Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University. Ms. Brackney teaches Tax Procedure as an adjunct professor at New York University. Ms. Brackney is a former Vice Chair of Committee Operations for the American Bar Association Section of Taxation, a member of the New York State Bar Association Tax Section’s Executive Committee, and a Fellow of the American College of Tax Counsel. Ms. Brackney annually contributes to the two-volume ABA publication, Effectively Representing Your Client Before the IRS, and serves on the editorial board of the The Tax Lawyer. Ms. Brackney has been recognized by New York Super Lawyers” and “Best Lawyers in America,” and Chambers USA has ranked Ms. Brackney as a leader in Tax Controversy.
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