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IRS Wins and Losses in 2004: Impact on Tax Planning

CCH Editorial Staff

Tax law is much more than the rules in the Internal Revenue Code and regulations. The Tax Courts and other federal courts make tax law when they interpret these rules and regulations. The IRS may implement a rule or policy only to have it rejected by the courts.

In 2004, the Tax Court and the other federal courts adjudicated thousands of tax cases. Several decisions made important changes to the ways taxpayers interact and do business with the IRS. This course highlights four of these cases.

The cases reviewed cover:

  • Innocent spouse relief
  • Lost Refunds
  • Carryforward and carryback of net operating losses in bankruptcy cases
  • Offers in compromise

Course Details
Price:  FREE
Field of Study:  Taxes
Prerequisites:  None
Level:  Update
Course was last updated on:  03/11/05
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Library:

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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This course makes use of Macromedia Flash and requires the Flash plugin. To test if your browser already has the proper Flash support installed, click here to view a test file. If you cannot see the image, please visit the Macromedia Flash website to download the latest version of the free Flash plugin for your browser.
Credit Available For: Units
CPE 2 CPE
QAS 2 CPE
CFP® (Accepted by the CFP Board) 2 CPE
Enrolled Agent (Accepted by the IRS) 2 CPE
Law (Accepted by the State Bar of California) 2 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: James C. submitted on 07/19/2008
Relevance
Reviewer: Tiffany W. submitted on 06/23/2006
Ability to look at TC Cases
Reviewer: Beverly M. submitted on 08/03/2005
on line submission and grading
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