S32-Create a Winning Argument for Your Tax Position

Friday, June 28 | 10:10 am - 11:50 am
Track: Representation
CE:
     2 hours Federal Tax Law (EA, CRTP, OTRP)
     2 hours Taxes (CPA)
     1.75 hours Taxation Law (Attorney – CA Bar MCLE)
     2 hours (CSEA/NAEA)
     CFPs: 0 hours - this session was denied by the CFP Board as being eligible for CE
Speaker: Thomas A. Gorczynski, EA, CTC, USTCP

Description: Since the tax law often is not black and white - but instead shades of grey - you need to build winning tax arguments to excel as a tax practitioner. In this session, we will outline strategies and methods for researching, summarizing, and communicating both tax law and case facts so that you can convince a client, the IRS, or the Tax Court that your position is correct.

Learning Objectives
1. Demonstrate the ability to identify tax law provisions relevant to the facts of a case
2. Understand how the tax law and case facts interact to select the best authority for a position                                                       
3. Explain how to organize a tax argument with appropriate law, facts, and reasoning                                                                                                                                                                                                                                       
4. Demonstrate the ability to weaken or eliminate counter-arguments

Learning Level
: Intermediate

Prerequisite
s: Participants should have a basic knowledge of tax authorities

Advanced Preparation: Participants are strongly recommended to read the materials in advance of the session