Content Provider
Mccarter logo

Ea credits middle
Taxedge middle
Self-Study CPE
HOME OFFICE DEDUCTION
View Details/Register
HEALTHCARE REFORM: THE AFFORDABLE CARE ACT TAX PROVISIONS
View Details/Register
NUTS & BOLTS OF ORGANIZING AND OPERATING A SECTION 501(c)(3) NON-PROFIT
View Details/Register
FUNDAMENTALS OF NEGOTIATING COLLECTION ALTERNATIVES WITH THE IRS
View Details/Register
EVERYTHING YOU NEED TO KNOW ABOUT AUDITS OF ESTATE AND GIFT TAX RETURNS
View Details/Register
AUDITS OF CASH INTENSIVE BUSINESSES
View Details/Register
INCREASE BILLABLE HOURS WITH VALUE-ADD TAX PLANNING
View Details/Register
FROM BAD TO WORSE: WHEN AN AUDIT GOES CRIMINAL - PART I
View Details/Register
FROM BAD TO WORSE: WHEN AN AUDIT GOES CRIMINAL - PART II
View Details/Register
INTRODUCTION TO INTUIT PROCONNECT PROSERIES: TAX SOFTWARE DEMONSTRATION
View Details/Register
Agostino trustfundrecovery

NUTS AND BOLTS OF EMPLOYMENT TAXES AND THE TRUST FUND RECOVERY PENALTY

Cost Free   CPE Credits 1.5 hours    1 hour for EAs (Federal Tax Update): Course Id# - HURS9-U-00115-16-O  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone  Who should attend? CPA - small firm
CPA - medium firm
CPA - large firm
Other
Small Business Owner 
Course Description

Amounts withheld from employee wages account for 70% of all revenues collected by the U.S Department of the Treasury, and as of September 2015, more than $59 billion of tax reported as due on employment tax returns remained unpaid. The IRS and the Tax Division of the Department of Justice recently identified civil and criminal employment tax enforcement as among the agencies’ top priorities.

This webinar, jointly offered by two leading tax controversy attorneys, will discuss:

(1) employer’s federal employment tax filing and withholding obligations;
(2) the trust fund recovery penalty under section 6672 of the Internal Revenue Code, who is a responsible person, and when a responsible person acts “willfully” to support the imposition of the trust fund recovery penalty;
(3) how continued noncompliance with employment tax obligations can result in criminal investigation and prosecution;
(4) the assessment and collection of the trust fund recovery penalty;
(5) rights before IRS collection and IRS Appeals to challenge a trust fund recovery penalty pre-assessment;
(6) strategies to challenge and prevent the assessment of the trust fund recovery penalty;
(7) how to resolve multiple trust fund recovery penalty assessments against more than one responsible person(s); and
(8) an introduction to trust fund recovery penalty litigation.

This webinar is a must-attend for practitioners who service companies that have payroll taxes.

Testimonials

"Excellent information coupled with real life examples and recommended best practices!"

"Great webinar. There was so much good information it could have easily gone twice as long!"

"The presenters for this webinar are knowledgeable and engaging on this important but often misunderstood topic. The webinar Powerpoint materials also provide a good outline of what the tax professional needs to know to represent a client on TFRP issues."

"This webinar was put together very well. Very informative and relevant."

"Wonderful, Wonderful, wonderful."

"As a former, now retired revenue officer and revenue officer advisor, I thought this course was fantastic and exceeded my expectations."

Linkedin
Mccarter logo

Lawrence (“Larry”) Sannicandro is an associate in the Tax, Employee Benefits & Private Clients Practice Group who concentrates his practice on tax controversy and tax planning matters. He represents businesses, estates, trusts, and individuals at all stages of tax controversies, including in audits, before the IRS Office of Appeals, and in litigation before the United States Tax Court, the U.S. Court of Federal Claims, the U.S. District Courts, and the U.S. Courts of Appeals. He also advises clients on all facets of business and tax planning, including the formation, operation, transfer, and termination of business entities.

Handout Materials
Presentation Slides
Additional Materials
Outline
Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.

Nasba

NASBA Approved

CPAwebengage, Inc. (Sponsor Id#: 111889) 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.

CPAwebengage Inc. 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

Irs

EA Approved

CPAwebengage, Inc. (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAwebengage Inc. 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Mccarter logo
McCarter & English, LLP is a firm of approximately 400 lawyers with offices in Boston, Hartford, Stamford, New York, Newark, East Brunswick, Philadelphia, Wilmington and Washington, DC. In continuous business for more than 170 years, we are among the oldest and largest law firms in America.