transcript   Transcript

Delinquency & Accuracy-Related Penalties

Recorded on: Mar. 26, 2018
Running Time: 01:53:46

Full Transcript:

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Taken from the Web Program Nuts and Bolts of Tax Penalties 2018: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties Recorded March 2018 in New York

Delinquency & Accuracy-Related Penalties [01:53:45]

  • A Day Late and a Dollar Short: Delinquency Penalties
    • Failure to file
    • Failure to pay
    • Computation
    • Procedure
    • Defenses
  • Are You Sure You Are Right? Accuracy-Related Penalties
    • Negligence
    • Substantial understatement
    • Valuation misstatement
    • Transaction lacking economic substance
    • Procedure

Marc L. Caine, Erin G. Gladney, Kathleen M. Pakenham, Bryan C. Skarlatos

The purchase price of this Web Program segment includes the following articles from the Course Handbook available online:
  • Delinquency Penalties
    Erin G. Gladney
  • Accuracy Related Penalties
    Bryan C. Skarlatos

Presentation Material
  • A Day Late and a Dollar Short: Delinquency Penalties
    Bryan C. Skarlatos
  • Are You Sure You Are Right? Accuracy-Related Penalties
    Marc L. Caine, Erin G. Gladney, Kathleen M. Pakenham
Marc L. Caine ~ Senior Counsel (Small Business/Self-Employed), Office of the Chief Counsel, Internal Revenue Service
Erin G. Gladney ~ Baker & McKenzie LLP
Kathleen M. Pakenham ~ Cooley LLP
Bryan C. Skarlatos ~ Kostelanetz & Fink LLP
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