TAXPAYER PENALTY RELIEF is a 4-hour video conference led by Lucien Gauthier, Esq., LL.M., CPA.
Topics include a detailed discussion of how to obtain penalty relief for taxpayers using the "advice" exception or the "disability" exception in U.S. v. Robert W. Boyle (Sup. Ct. 01/09/85) as applied in subsequent court decisions such as William O. Harrison, Jr., Estate of Kwang Lee, and Recovery Group, Inc. in the context of the 20% taxpayer accuracy-related penalty under S 6662, the late filing penalty under S 6651(a)(1), and other penalties; the use of the First Time Abate Administrative Waiver to obtain abatement of late file, late pay, and late deposits penalties; the hierarchy of preparation and advice standards, the use of Form 8275 (Disclosure Statement) to avoid taxpayer and preparer penalties.
This is a live, interactive Zoom video conference with Q & A throughout the seminar.
BONUS: 30-minute pre-game warm-up to jump on early to ask questions about any topic!