The Tax Cuts and Jobs Act (TCJA) made a few retroactive changes and hundreds of prospective changes. Many of these changes are not particularly well written and, thus, practitioners are not clear as to their application. The Balanced Budget Act (BBA) of 2018 made scores of retroactive changes. IRS promises clarification, but the IRS is slow. Congress owes us clarification but, as of yet, is not delivering. How best to proceed?
Recent legislative changes retroactive to 2017.
How choices made for 2017 could really put the hurt on 2018 and later.
Identification of areas badly in need of guidance.
How an extended 2017 return might be your best friend.
Bradley Burnett, J.D., LL.M., is a practicing Colorado tax attorney with 33 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 35 CPE courses. Mr. Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte is the candid communication of practical ideas relating to tax law.