Tax law is complicated, and the answers are not always clear. When a client wants you to take a tax return position, such as reporting income as capital gain or taking a deduction, how sure do you have to be that your position is correct? If the IRS audits the position, when can the client be subject to penalties? When can you, the preparer, be subject to penalties? When you collect information from your client, can you just accept what your client tells you, or do you have to audit the client’s representations? What are your ethical responsibilities under the Statements of Standards for Tax Services when confronted with unclear positions? This program will address these and other questions.
For more than thirty years, Bryan C. Skarlatos has represented individuals and corporations in sensitive matters, many of which involve negotiation or litigation with government agencies. He has significant experience in federal and state tax audits, appeals and litigation, criminal tax investigations, and white-collar criminal prosecutions. Mr. Skarlatos also has an active practice providing tax and estate planning advice.