CPE Resources - 2024

• Basics & Beyond Year-End Seminar: Group Sign-In Sheetcpehours.com
• Hightail Year-End Materialsspaces.hightail.com
• Circular 230 (PDF)cpehours.com
• Sample Engagement Letter for 2023 Individual Tax Preparationcpehours.com
• CTA and BOI Resource MaterialWord doccpehours.com
• Combined CTA BOI Resource InformationInformation PDF 12/5/24 – Texas Court Blocks CTA Enforcement (PDF – 12.05.24 AICPA Special on BOI Reporting Halt ) 12/23/24 – The U.S. Court of Appeals for the Fifth Circuit overturned the BOI injunction.cpehours.com
• Texas Court Blocks CTA Enforcement12/5/24 – (PDF – 12.05.24 AICPA Special on BOI Reporting Halttax.thomsonreuters.com
• 12.05.24 AICPA Special on BOI Reporting Halt12/5/24 – Texas Court Blocks CTA Enforcement (PDFcpehours.com
• The U.S. Court of Appeals for the Fifth Circuit12/23/24 – overturned the BOI injunction.nfib.com
• Pub 5708Written Information Security Plan “WISP”irs.gov
• 2024 Drake Reference Guidecpehours.com
• 84-35 letterSample Partnership Abatement Lettercpehours.com
• FTA ExampleSample Request for FTA Lettercpehours.com

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

• Form 14242, Report Suspected Abusive Tax Promotions or Preparerscontains a questionnaire that should be used to record informant contacts and to facilitate referrals to theirs.gov
• Form 14242, Document Upload ToolInternal Revenue Service Abusive Schemes Lead Development Center. Online referrals can also be made using theapps.irs.gov
• Considerations for IRS Examinations of ERC Claimsthetaxadviser.com

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

• United States v. Kovelopenjurist.org
• Sophoclesiannytimes.com
• Section 7525 of the Internal Revenue Codelaw.cornell.edu

Materials will be added after this session is presented.

Materials will be added after this session is presented.

• Internal Revenue Bulletin: 2023-3irs.gov
• Form 1099-K reporting threshold for third party platform payments in 2023irs.gov

• Give to Liveamazon.com
• Beyond Death & Taxesamazon.com
• Smart and Caring: A Donor’s Guide to Major Giftingamazon.com

Materials will be added after this session is presented.

• Chief Counsel Advice (CCA)guides.jenkinslaw.org
• Revenue Ruling 83-139taxnotes.com

• IRS Revenue Bulletin: 2023-48r.search.yahoo.com
• Schedule 1 (2024)irs.gov
• Schedule A – Itemized Deductionsirs.gov
• Publication 519 (2023) – U.S. Tax Guide for Aliensirs.gov
• Publication 596 – Earned Income Creditirs.gov
• Publication 503 – Child & Dependent Care Expensesirs.gov
• Publication 970 – Tax Benefits of Educationirs.gov
• Article: About 16 Million Children in Low-Income Families Would Gain in First Year of Bipartisan Child Tax Credit Expansioncbpp.org
• Draft Tax Formsirs.gov

• IRS Publication (2023)Sales and other dispositions of assetsirs.gov
• Section 1031irs.gov
• Form 8824 Like-Kind Exchangesirs.gov

• Withdrawal ProgramIRS ERCirs.gov
• claim withdrawal processIRSirs.gov
• mid-year report to CongressNational Taxpayer Advocate, Erin Collins,taxpayeradvocate.irs.gov
• Executive Order on Transforming Federal Customer Experience and Service Delivery to Rebuild Trust in Governmentwhitehouse.gov
• Social Security to Expand Access to SSI Program by Updating Definition of a Public Assistance Householdssa.gov
• Social Security to Remove Barriers to Accessing SSI Paymentsssa.gov
• Social Security to Expand SSI Rental Subsidy Policyssa.gov
• 2023 Annual Report to CongressNational Taxpayer Advocate’staxpayeradvocate.irs.gov
• plans to increase awarenessTaxpayer Advocate Service’s (TAS’s) of the risks related to the lack of federal oversight for paid return preparers.taxpayeradvocate.irs.gov
• IRS Cannabis industry FAQsirs.gov
• IRS Cannabis industry other informationirs.gov
• new effort focused on high-income taxpayersIRS announced airs.gov
• new series of steps to combat abusive partnership transactionsIRS announced airs.gov
• begin dozens of audits involving personal use of business aircraftIRS announced plans toirs.gov
• transferabilityThe provisions of the Inflation Reduction Actirs.gov
• warned taxpayersIRS has not to fall for scams (Fuel Tax Credit, Sick and Family Leave Credit, etc.irs.gov
• IRS FAQs on Tax Credits for Paid Leaveirs.gov
• Form 14242 – Report Suspected Abusive Tax Promotions or Preparersirs.gov

• PUB 590-A Contributions to IRAsirs.gov
• PUB 590-B Distributions to IRAsirs.gov
• PUB 560 Retirement Plans for Small Businessirs.gov
• PUB 575 Pension & Annuity Incomeirs.gov
• PUB 939 General Rule for Pensions & Annuitiesirs.gov
• PUB 571 Tax-Sheltered Annuity Plansirs.gov
• Retirement Plan FAQsirs.gov

Materials will be added after this session is presented.

Materials will be added after this session is presented.

• Annual Filing Season Program CPE Requirementsirs.gov

• Guidance on Restrictionsduring suspension or disbarment from practiceirs.gov
• Form 8821About , Tax Information Authorizationirs.gov

Materials will be added after this session is presented.

Materials will be added after this session is presented.

• Notice 2022-53irs.gov
• Notice 2023-54irs.gov
• primary residenceIRS definitionsirs.gov
• Frequently asked questions about energy efficient home improvementsand residential clean energy property creditsirs.gov
• and residential clean energy property creditsFrequently asked questions about energy efficient home improvementsirs.gov
• Energy Starrequirementsenergystar.gov
• home energy auditThe mustenergy.gov
• Department of Energycertification programs for the Energy Efficient Home Improvement Credit (§ 25Cenergy.gov
• certification programs for the Energy Efficient Home Improvement Credit (§ 25C)Department of Energyenergy.gov
• Notice 2023-59irs.gov
• other efficiency criteriaqualify throughirs.gov
• Notice 2013-70, IRB 2013-47irs.gov
• Publication 5866, New Clean Vehicle Tax Credit Checklistirs.gov
• Publication 5905, Information for Consumers Purchasing a New orUsed Clean Vehicleirs.gov
• Used Clean VehiclePublication 5905, Information for Consumers Purchasing a New orirs.gov
• used clean vehiclesFind information on credits forirs.gov
• qualified commercial cleanFind information on credits for vehiclesirs.gov
• vehiclesFind information on credits for qualified commercial cleanirs.gov
• new plug-in EVs purchased before 2023Find information on credits forirs.gov

• Notice 2014-7irs.gov
• Stromme v. CommissionerSee , 138 T.C. 213, 218 (2012), citing Dobra v. Commissioner , 111 T.C. 339 (1998casetext.com
• Dobra v. Commissioner ,See Stromme v. Commissioner , 138 T.C. 213, 218 (2012), citing 111 T.C. 339 (1998casetext.com
• Medicare Waiver Paymentsirs.gov
• Tax Exempt Organization Search listIRSirs.gov
• Streamline Retroactive Revocation ProcessIRSirs.gov
• Form 1023, Form 1023-EZ , Form 1024 or Form 1024-A with appropriate user feeirs.gov
• Form 1023-EZForm 1023 , , Form 1024 or Form 1024-A with appropriate user feeirs.gov
• Form 1024Form 1023 , Form 1023-EZ , or Form 1024-A with appropriate user feeirs.gov
• Form 1024-AForm 1023 , Form 1023-EZ , Form 1024 or with appropriate user feeirs.gov
• user feeForm 1023 , Form 1023-EZ , Form 1024 or Form 1024-A with appropriateirs.gov
• Form 1120, U.S. Corporation Income Tax Returnwithin tax yearirs.gov
• tax yearForm 1120, U.S. Corporation Income Tax Return withinirs.gov
• Form 1041, U.S. Income Tax Return for Estates and Trustswithin tax yearirs.gov
• Publication 78irs.gov
• FAQs – Automatic revocation of exemption for non-filingirs.gov
• Flora v. United States, 362 U.S. 145supreme.justia.com
• Rev. Rul. 2004-34, Rev. Rul. 2006-17 , Shultz v. IRS , Rev. Rul. 2004-29irs.gov
• Rev. Rul. 2006-17Rev. Rul. 2004-34 , , Shultz v. IRS , Rev. Rul. 2004-29irs.gov
• Shultz v. IRSRev. Rul. 2004-34 , Rev. Rul. 2006-17 , , Rev. Rul. 2004-29casetext.com
• Rev. Rul. 2004-29Rev. Rul. 2004-34 , Rev. Rul. 2006-17 , Shultz v. IRS ,irs.gov
• special withdrawal programThe IRS has created a for those with pending claimsirs.gov
• why they received a Form 1099-KIt is important for taxpayers to understand , then use the formirs.gov
• received a Formif they 1099-K but shouldn’t haveirs.gov
• 1099-K but shouldn’t haveif they received a Formirs.gov
• Notice 2023-74irs.gov
• Form 1099-K, Payment Card and Third-Party Network Transactionsirs.gov
• Party Network TransactionsForm 1099-K, Payment Card and Thirdirs.gov
• offer in compromiselnks.gd
• Form 13711, Request for Appeal ofOffer in Compromiselnks.gd
• Offer in CompromiseForm 13711, Request for Appeal oflnks.gd
• certainsend a letter to the IRS with information about their situationlnks.gd
• informationsend a letter to the IRS with certain about their situationlnks.gd
• Form 656, Offer in Compromiselnks.gd
• Form 433-B (OIC), Collection Information Statement for Businesseslnks.gd
• Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individualsirs.gov
• proposed FY 2025 budgetAdministration’swhitehouse.gov
• Rev. Proc. 2024-28Allocate Basis in Digital Assetsirs.gov
• IRS Static Files Directoryirs.gov

• FAQs on estate taxesirs.gov
• Publication 551irs.gov

• Small Business toolkitFinCENfincen.gov
• FinCEN BIO-FAQsfincen.gov
• Letter 6173Virtual Currencyirs.gov
• Notice CP25TAdjustment of Estimated Tax Paymentsirs.gov
• Notice CP40Assignment to Collection Agencyirs.gov
• Notice CP561CChild’s Expired ATINirs.gov
• Notice CP563Child’s Expired ATINirs.gov
• Notice CP59Non-Filer Noticeirs.gov
• Notice CP16TChanges to Return (Overpayment or Errorirs.gov
• Letter 6018-BConfirming Representationirs.gov
• Letter 6018Confirming Representationirs.gov
• Notice CP523HTermination of Installment Agreementirs.gov
• Forms and Publications about appeal rightsirs.gov
• Form 9423 – Collection Appeal Requestirs.gov
• Form 2848Power of Attorneyirs.gov
• Notice CP14IRMD not Takenirs.gov
• Notice CP48Renew ITINirs.gov
• Notice CP291Termination of a ESBTirs.gov
• Notice CP45Overpayment Not Appliedirs.gov
• Letter 2531Matching Noticeirs.gov
• Letter 2030Matching Noticeirs.gov
• Notice CP01Swith Form 14039irs.gov
• Form 14039Notice CP01S withirs.gov
• Notice CP301Client Accessing IRS Accountirs.gov
• Notice CP08Additional Child Tax Creditirs.gov
• Notice CP53Cannot Honor Direct Depositirs.gov
• Notice CP153Cannot Direct Deposit Refundirs.gov
• Notice CP53BCannot Direct Deposit Refundirs.gov
• Notice CP248Must Make Federal Tax Deposits Electronicallyirs.gov
• Notice CP148ANotice of Change of Addressirs.gov
• Notice CP148BNotice of Change of Addressirs.gov
• Notice CP508CPassport Notificationirs.gov
• Notice CP508RPassport Notificationirs.gov
• Notice CP238No Penalty for Late FTD Paymentsirs.gov
• Notice CP235Change in Deposit Requirementsirs.gov
• Notice CP60Misapplied Paymentirs.gov
• Notice CP231Refund Returned to IRSirs.gov
• Notice CP547CAF Number Assignedirs.gov
• Notice CP264S Election Not Approvedirs.gov
• Notice CP279Parent S Corporation Election Acceptedirs.gov
• Notice CP261S Corporation Election Acceptedirs.gov
• Notice CP91Levy Notification (SS Benefitsirs.gov
• Notice CP3219NNotice of Deficiencyirs.gov
• Starting a CaseGuidance for Petitionersustaxcourt.gov
• Notice CP79BDenial of Creditsirs.gov
• Notice CP01HDeceased Individual (Filed – Lock Notificationirs.gov
• Notice LP60Information Requested for a Deceased Taxpayerirs.gov
• Notice CP39Application of Overpaymentirs.gov
• Notice CP259Client Failed to File Form 941irs.gov
• Notice CP04Military Dates of Serviceirs.gov
• IRS Static File Directoryirs.gov
• Clean Vehicle Creditsirs.gov
• Notice CP504B“Wake up Call”irs.gov
• Notice CP51ALanguageirs.gov

• Circular 230IRSirs.gov
• G20 Public Trust in Tax Surveyifac.org

• TemplateStart a Security Planirs.gov
• Safeguarding Taxpayer DataIRS Pub. 4557irs.gov
• Complete ChecklistData Theft Information for Tax Professionalsirs.gov
• IRS Stakeholder Liaisonlocal contactsirs.gov

• Processing Status for tax formsIRSirs.gov
• Section 9 – Notices and Notice Codesirs.gov
• IR-2024-203IRS moves forward with Employee Retention Credit claimsirs.gov
• Understanding Letter 105 CDisallowance of the Employee Retention Creditirs.gov
• Earned Income Tax Credit (EITC) AssistantIRSapps.irs.gov
• Forms 886Can Assist Youeitc.irs.gov

Materials will be added after this session is presented.

• Notice 2022-53irs.gov
• Notice 2023-54irs.gov
• primary residenceIRS definitionsirs.gov
• Frequently asked questions about energy efficient home improvementsand residential clean energy property creditsirs.gov
• and residential clean energy property creditsFrequently asked questions about energy efficient home improvementsirs.gov
• Energy Starrequirementsenergystar.gov
• home energy auditThe mustenergy.gov
• Department of Energycertification programs for the Energy Efficient Home Improvement Credit (§ 25Cenergy.gov
• certification programs for the Energy Efficient Home Improvement Credit (§ 25C)Department of Energyenergy.gov
• Notice 2023-59irs.gov
• other efficiency criteriaqualify throughirs.gov
• Notice 2013-70, IRB 2013-47irs.gov
• Publication 5866, New Clean Vehicle Tax Credit Checklistirs.gov
• Publication 5905, Information for Consumers Purchasing a New orUsed Clean Vehicleirs.gov
• Used Clean VehiclePublication 5905, Information for Consumers Purchasing a New orirs.gov
• used clean vehiclesFind information on credits forirs.gov
• qualified commercial cleanFind information on credits for vehiclesirs.gov
• vehiclesFind information on credits for qualified commercial cleanirs.gov
• new plug-in EVs purchased before 2023Find information on credits forirs.gov

• Notice 2014-7irs.gov
• Stromme v. CommissionerSee , 138 T.C. 213, 218 (2012), citing Dobra v. Commissioner , 111 T.C. 339 (1998casetext.com
• Dobra v. Commissioner ,See Stromme v. Commissioner , 138 T.C. 213, 218 (2012), citing 111 T.C. 339 (1998casetext.com
• Medicare Waiver Paymentsirs.gov
• Tax Exempt Organization Search listIRSirs.gov
• Streamline Retroactive Revocation ProcessIRSirs.gov
• Form 1023, Form 1023-EZ , Form 1024 or Form 1024-A with appropriate user feeirs.gov
• Form 1023-EZForm 1023 , , Form 1024 or Form 1024-A with appropriate user feeirs.gov
• Form 1024Form 1023 , Form 1023-EZ , or Form 1024-A with appropriate user feeirs.gov
• Form 1024-AForm 1023 , Form 1023-EZ , Form 1024 or with appropriate user feeirs.gov
• user feeForm 1023 , Form 1023-EZ , Form 1024 or Form 1024-A with appropriateirs.gov
• Form 1120, U.S. Corporation Income Tax Returnwithin tax yearirs.gov
• tax yearForm 1120, U.S. Corporation Income Tax Return withinirs.gov
• Form 1041, U.S. Income Tax Return for Estates and Trustswithin tax yearirs.gov
• Publication 78irs.gov
• FAQs – Automatic revocation of exemption for non-filingirs.gov
• Flora v. United States, 362 U.S. 145supreme.justia.com
• Rev. Rul. 2004-34, Rev. Rul. 2006-17 , Shultz v. IRS , Rev. Rul. 2004-29irs.gov
• Rev. Rul. 2006-17Rev. Rul. 2004-34 , , Shultz v. IRS , Rev. Rul. 2004-29irs.gov
• Shultz v. IRSRev. Rul. 2004-34 , Rev. Rul. 2006-17 , , Rev. Rul. 2004-29casetext.com
• Rev. Rul. 2004-29Rev. Rul. 2004-34 , Rev. Rul. 2006-17 , Shultz v. IRS ,irs.gov
• special withdrawal programThe IRS has created a for those with pending claimsirs.gov
• why they received a Form 1099-KIt is important for taxpayers to understand , then use the formirs.gov
• received a Formif they 1099-K but shouldn’t haveirs.gov
• 1099-K but shouldn’t haveif they received a Formirs.gov
• Notice 2023-74irs.gov
• Form 1099-K, Payment Card and Third-Party Network Transactionsirs.gov
• Party Network TransactionsForm 1099-K, Payment Card and Thirdirs.gov
• offer in compromiselnks.gd
• Form 13711, Request for Appeal ofOffer in Compromiselnks.gd
• Offer in CompromiseForm 13711, Request for Appeal oflnks.gd
• certainsend a letter to the IRS with information about their situationlnks.gd
• informationsend a letter to the IRS with certain about their situationlnks.gd
• Form 656, Offer in Compromiselnks.gd
• Form 433-B (OIC), Collection Information Statement for Businesseslnks.gd
• Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individualsirs.gov
• proposed FY 2025 budgetAdministration’swhitehouse.gov
• Rev. Proc. 2024-28Allocate Basis in Digital Assetsirs.gov
• IRS Static Files Directoryirs.gov
• Section 9 – Notices and Notice Codesirs.gov

• FAQs on estate taxesirs.gov
• Publication 551irs.gov

• Small Business toolkitFinCENfincen.gov
• FinCEN BIO-FAQsfincen.gov
• Letter 6173Virtual Currencyirs.gov
• Notice CP25TAdjustment of Estimated Tax Paymentsirs.gov
• Notice CP40Assignment to Collection Agencyirs.gov
• Notice CP561CChild’s Expired ATINirs.gov
• Notice CP563Child’s Expired ATINirs.gov
• Notice CP59Non-Filer Noticeirs.gov
• Notice CP16TChanges to Return (Overpayment or Errorirs.gov
• Letter 6018-BConfirming Representationirs.gov
• Letter 6018Confirming Representationirs.gov
• Notice CP523HTermination of Installment Agreementirs.gov
• Forms and Publications about appeal rightsirs.gov
• Form 9423 – Collection Appeal Requestirs.gov
• Form 2848Power of Attorneyirs.gov
• Notice CP14IRMD not Takenirs.gov
• Notice CP48Renew ITINirs.gov
• Notice CP291Termination of a ESBTirs.gov
• Notice CP45Overpayment Not Appliedirs.gov
• Letter 2531Matching Noticeirs.gov
• Letter 2030Matching Noticeirs.gov
• Notice CP01Swith Form 14039irs.gov
• Form 14039Notice CP01S withirs.gov
• Notice CP301Client Accessing IRS Accountirs.gov
• Notice CP08Additional Child Tax Creditirs.gov
• Notice CP53Cannot Honor Direct Depositirs.gov
• Notice CP153Cannot Direct Deposit Refundirs.gov
• Notice CP53BCannot Direct Deposit Refundirs.gov
• Notice CP248Must Make Federal Tax Deposits Electronicallyirs.gov
• Notice CP148ANotice of Change of Addressirs.gov
• Notice CP148BNotice of Change of Addressirs.gov
• Notice CP508CPassport Notificationirs.gov
• Notice CP508RPassport Notificationirs.gov
• Notice CP238No Penalty for Late FTD Paymentsirs.gov
• Notice CP235Change in Deposit Requirementsirs.gov
• Notice CP60Misapplied Paymentirs.gov
• Notice CP231Refund Returned to IRSirs.gov
• Notice CP547CAF Number Assignedirs.gov
• Notice CP264S Election Not Approvedirs.gov
• Notice CP279Parent S Corporation Election Acceptedirs.gov
• Notice CP261S Corporation Election Acceptedirs.gov
• Notice CP91Levy Notification (SS Benefitsirs.gov
• Notice CP3219NNotice of Deficiencyirs.gov
• Starting a CaseGuidance for Petitionersustaxcourt.gov
• Notice CP79BDenial of Creditsirs.gov
• Notice CP01HDeceased Individual (Filed – Lock Notificationirs.gov
• Notice LP60Information Requested for a Deceased Taxpayerirs.gov
• Notice CP39Application of Overpaymentirs.gov
• Notice CP259Client Failed to File Form 941irs.gov
• Notice CP04Military Dates of Serviceirs.gov
• IRS Static File Directoryirs.gov
• Clean Vehicle Creditsirs.gov
• Notice CP504B“Wake up Call”irs.gov
• Notice CP51ALanguageirs.gov

• Circular 230IRSirs.gov
• G20 Public Trust in Tax Surveyifac.org

• TemplateStart a Security Planirs.gov
• Safeguarding Taxpayer DataIRS Pub. 4557irs.gov
• Complete ChecklistData Theft Information for Tax Professionalsirs.gov
• IRS Stakeholder Liaisonlocal contactsirs.gov

• Processing Status for tax formsIRSirs.gov
• Section 9 – Notices and Notice Codesirs.gov
• IR-2024-203IRS moves forward with Employee Retention Credit claimsirs.gov
• Understanding Letter 105 CDisallowance of the Employee Retention Creditirs.gov
• Earned Income Tax Credit (EITC) AssistantIRSapps.irs.gov
• Forms 886Can Assist Youeitc.irs.gov
• Form 7217 DraftPartner’s Report of Property Distributed by a Partnershipirs.gov

• Form 14242, Report Suspected Abusive Tax Promotions or Preparerscontains a questionnaire that should be used to record informant contacts and to facilitate referrals to theirs.gov
• Form 14242, Document Upload ToolInternal Revenue Service Abusive Schemes Lead Development Center. Online referrals can also be made using theapps.irs.gov
• Considerations for IRS Examinations of ERC Claimsthetaxadviser.com
• Guidance on the Employee Retention Credit under Section 3134irs.gov
• Form 15434 – Application for Second Employee Retention Credit (ERC) Voluntary Disclosure ProgramIRS ( Tax Institute link – in case of PDF reading errorirs.gov
• Tax Institute linkForm 15434 – Application for Second Employee Retention Credit (ERC) Voluntary Disclosure Program – IRS ( – in case of PDF reading errorbradfordtaxinstitute.com

Materials will be added after this session is presented.

• Form 709IRSirs.gov
• Publication 551, Basis of AssetsIRSirs.gov

• Fisher v. United States, 425 U.S. 391 (1976)Act of Producing Documents in Response to a Subpoenasupreme.justia.com
• United States v. Hubbell, 530 U.S. 27 (2000)Whitewater casesupreme.justia.com
• Couch v. United States, 409 U.S. 322 (1973)Privilege applies only to compelled testimonysupreme.justia.com
• Braswell v. United States, 487 U.S. 99 (1988)supreme.justia.com
• FinCEN Form 114bsaefiling.fincen.gov
• United States v. Greenfield, No. 15-543 (2d Cir. 2016)narrowed the scope of the required records production.law.justia.com

• Weber v. Commissioner, 103 T.C. 378, 387 (1994)caselaw.findlaw.com
• Kumpel v. Commissioner, T.C. Memo2003-265caselaw.findlaw.com
• 2003-265Kumpel v. Commissioner, T.C. Memoirs.gov
• Dynamex Operations West vs. Superior Court (California)law.justia.com
• Chief Counsel Advice 201710027irs.gov
• Legal advice issued by associate chief counselIRSirs.gov
• Chief Counsel Advice 201808016irs.gov
• Q.D.-A., Inc. v. Indiana Dept of Workforce 114 N.E. 3d 840 (Ind. 2019)casetext.com
• Ward vs. Tilly’s Inc (California Industrial Welfare Commission)casetext.com
• Form 4669irs.gov
• IRC Section 3402irs.gov
• Mescalero Apache Tribe v. Commissioner, 148TC No. 11(April 5, 2017)casetext.com
• VCSP FAQ # 16irs.gov

• Notice 2023 – 10IRSirs.gov
• IRS announces delay in Form 1099-Kreporting threshold for third party platform payments in 2023irs.gov
• Notice 2024 – 74IRSirs.gov
• Gig Economy tax centerirs.gov
• Important Tax Guidelines for Online Crowdfundingirs.gov
• Tax Time Guide (March 2024): Reporting Digital Asset Transactions, Gig Economy Income, Foreign Source Income and Assetsirs.gov
• Hobby vs. Businessirs.gov
• Info to Help Gig Economy Workers w/their Tax Responsibilitiesirs.gov
• Understanding your form 1099-Kirs.gov
• What to do with Form1099- Kirs.gov
• 1099-What to do with Form Kirs.gov
• KWhat to do with Form 1099irs.gov
• IRS Form 1099-K Myths vs Factsirs.gov

• IRC Section 183irs.gov
• Fact SheetIRS Newsirs.gov
• USC 139Disaster Relief Payments (narrativeuscode.house.gov
• Disaster Relief Payments (narrative)USC 139law.cornell.edu
• Treasury Regulations § 1.183-2(b)govinfo.gov
• Jackson v. Commissioner 59 T.C. 312,317 (1972)casetext.com
• Gary M. Schwarz and Marlee Schwarz v. Commissioner T.C. Memo 2024-55, May 13, 2024taxnotes.com
• JessicaWalters, et ux., et al. v. Commissioner, T.C. Memo 2022-17, March 7, 2022freemanlaw.com
• Walters,Jessica et ux., et al. v. Commissioner, T.C. Memo 2022-17, March 7, 2022freemanlaw.com
• etJessica Walters, ux., et al. v. Commissioner, T.C. Memo 2022-17, March 7, 2022freemanlaw.com
• ux.,Jessica Walters, et et al. v. Commissioner, T.C. Memo 2022-17, March 7, 2022freemanlaw.com
• al.Jessica Walters, et ux., et v. Commissioner, T.C. Memo 2022-17, March 7, 2022freemanlaw.com
• v.Jessica Walters, et ux., et al. Commissioner, T.C. Memo 2022-17, March 7, 2022freemanlaw.com
• Commissioner,Jessica Walters, et ux., et al. v. T.C. Memo 2022-17, March 7, 2022freemanlaw.com
• T.C. Memo 2022-17, March 7, 2022Jessica Walters, et ux., et al. v. Commissioner,freemanlaw.com
• Roberts v. Comm. (CA7, 4/10/2016) 117AFTR 2d 2016-1351caselaw.findlaw.com
• AFTRRoberts v. Comm. (CA7, 4/10/2016) 117 2d 2016-1351caselaw.findlaw.com
• 2dRoberts v. Comm. (CA7, 4/10/2016) 117 AFTR 2016-1351caselaw.findlaw.com
• 2016-1351Roberts v. Comm. (CA7, 4/10/2016) 117 AFTR 2dcaselaw.findlaw.com
• Carsonv. Commissioner, No. 23086-21S (T.C. 2023casetext.com
• v.Carson Commissioner, No. 23086-21S (T.C. 2023casetext.com
• Commissioner,Carson v. No. 23086-21S (T.C. 2023casetext.com
• No.Carson v. Commissioner, 23086-21S (T.C. 2023casetext.com
• 23086-21SCarson v. Commissioner, No. (T.C. 2023casetext.com
• (T.C.Carson v. Commissioner, No. 23086-21S 2023casetext.com
• 2023)Carson v. Commissioner, No. 23086-21S (T.C.casetext.com

• Form 10402023irs.gov
• New 2024 Tax Bracketsirs.gov
• Disaster Tax Relief Information & Resourcesirs.gov
• Earned Income Tax Creditirs.gov
• Tax Reformirs.gov
• Fact Sheetsirs.gov
• IRS Current Tax Tipsirs.gov
• IRS Guidanceirs.gov
• Secure 2.0 developments and guidance for 2024thetaxadviser.com
• Major tax changes in 2026cpehours.com
• Tax planning for the TCJA’s sunsetthetaxadviser.com
• Revenue Procedure 2024-31irs.gov
• Energy Efficient Home Improvement CreditEEHICfederalregister.gov
• Pub. 5967Energy Efficient Home Improvement Credit (25Cirs.gov
• Pub. 5976How to claim an EEHIC residential energy propertyirs.gov
• Pub. 5978How to claim an EEHIC home energy auditirs.gov
• Pub. 5979How to claim an EEHIC exterior doors, windowsirs.gov
• Fast Facts & Figures about Social Security (2024)ssa.gov
• Social Security OACT Facts (6/24)ssa.gov
• Social Security Fact SheetImportant for Womenssa.gov
• Taxpayer Data Protection ActHR 8292waysandmeans.house.gov
• Chronic Disease Flexible Coverage ActHR 3800waysandmeans.house.gov
• VSO Equal Tax Treatment (VETT) ActHR 1432waysandmeans.house.gov
• Social Security Fairness ActHR 82spanberger.house.gov

• IRS Publication 559irs.gov
• Form 56Notice Concerning Fiduciary Relationshipirs.gov
• Structure of IRC Subchapter J – Part I & IIuscode.house.gov
• USC 6012Persons required to make returns of incomeuscode.house.gov
• IRC 2041Power of Appointmentgovinfo.gov
• Wandry v. Commission (TC Memo 2012-88)irs.gov
• ChristiansenThree Tax Court cases approving the Wandry strategy. (8th Circuit); Petter (9th Circuit); and Hendrix (5th Circuitca8.uscourts.gov
• PetterThree Tax Court cases approving the Wandry strategy. Christiansen (8th Circuit); (9th Circuit); and Hendrix (5th Circuitcaselaw.findlaw.com
• HendrixThree Tax Court cases approving the Wandry strategy. Christiansen (8th Circuit); Petter (9th Circuit); and (5th Circuitlaw.justia.com
• Treas Regs §1.401(a)(9)-4, Q&A 5(b)(1)Trust is valid under state lawecfr.gov
• IRC 643Distributable Net Incomelaw.cornell.edu
• Treas Regs §1.643(a)-3(b)law.cornell.edu
• IRC §663(b)(1)“65-day rule”govinfo.gov
• Treas. Regs §1.663(c)-5govinfo.gov
• Form 8855Election To Treat a Qualified Revocable Trust as Part of an Estateirs.gov

• IRC §67(g)Effect on Trusts & Estatesfederalregister.gov
• Treas Regs §1.642(h)-2govinfo.gov
• Treas Regs §1.652(b)-3govinfo.gov
• IRC §642(h)(2)govinfo.gov
• IRC §67(e)Determination of adjusted gross income in case of trusts & estatesgovinfo.gov
• IRC §62(a)(4)Adj gross income definedirs.gov
• Schedule K-1 (Form 1041)irs.gov
• IRC §172(b)(3)FAQs on carrybacks of NOLsirs.gov
• IRC §691Income with respect of a decedentirs.gov
• IRC §643(e)Election to recognize gain/losseformrs.com
• IRC §673Reversionary interestsgovinfo.gov
• IRC §674Power to control beneficial enjoymentgovinfo.gov
• IRC §675Administrative powerstaxnotes.com
• IRC §676Power to revoketaxnotes.com
• IRC §677Income for benefit of grantortaxnotes.com
• IRC §678Person other than grantor treated as substantial ownertaxnotes.com
• IRC §679Foreign trusts having one or more United States beneficiariestaxnotes.com
• Treas. Regs. §1.671-2(b)Fiduciary Accounting Incomegovinfo.gov
• IRC §4947(a)(1)General Explanation of Trustsirs.gov
• Form 10412023irs.gov
• IRC Sec. 642(g)and Regulation 1.642(g)-1taxnotes.com
• 1.642(g)-1IRC Sec. 642(g) and Regulationgovinfo.gov
• IRC Sec. 2053Deduction of interest expensefederalregister.gov
• Rev Proc 2003-53CRTs in through Rev Proc 2003-60 (CRATirs.gov
• Proc 2003-60CRTs in Rev Proc 2003-53 through Rev (CRATirs.gov
• Treas Regs §1.664-2(b)govinfo.gov
• IRC §7520the interest ratesirs.gov
• Revenue Procedure 2022-32DSUE Portability Relief under supersedes simplified late election under Rev. Proc. 2017-34irs.gov
• Rev. Proc. 2017-34DSUE Portability Relief under Revenue Procedure 2022-32 supersedes simplified late election underirs.gov

• Sch CStatement of Equity: Owner’s Equity ( ), Partner Equity ( 1065 ), Shareholder Equity ( 1120Sirs.gov
• 1065Statement of Equity: Owner’s Equity ( Sch C ), Partner Equity ( ), Shareholder Equity ( 1120Sirs.gov
• 1120SStatement of Equity: Owner’s Equity ( Sch C ), Partner Equity ( 1065 ), Shareholder Equityirs.gov
• Section 179Deduction – Special Depreciation Allowance • MACRS • Listed Propertyirs.gov

• Annual Filing Season Program CPE Requirementsirs.gov

• Form 2848irs.gov
• Review Circular 230,§ 10.61(b)(1) – Voluntary sanctionirs.gov
• §Review Circular 230, 10.61(b)(1) – Voluntary sanctionirs.gov
• 10.61(b)(1)Review Circular 230, § – Voluntary sanctionirs.gov
• Review Circular 230,§ 10.50 – Sanctionstaxnotes.com
• §Review Circular 230, 10.50 – Sanctionstaxnotes.com
• 10.50Review Circular 230, § – Sanctionstaxnotes.com
• Review Circular 230, Sections 10.60-10.76Rules applicable to Disciplinary Proceedingsirs.gov
• Guidance on Restrictionsduring suspension or disbarment from practiceirs.gov
• Form 8821About , Tax Information Authorizationirs.gov
• Review Circular 230, Section 10.77Appeal of decision of Administrative Law Judgeirs.gov
• § 6700Promoting abusive tax sheltersirs.gov
• § 6701Aiding and abetting understatement of a tax liabilitytaxnotes.com
• § 7407Injunction of a tax return preparertaxnotes.com
• § 7408Injunction for specified conduct relating to tax shelterstaxnotes.com
• § 6662Accuracy related penaltytaxnotes.com
• § 6694(a)Understatement of liability due to an unreasonable positiontaxnotes.com
• § 6695a) Failure to furnish copy of returntaxnotes.com
• § 6702Frivolous tax returns or submissionstaxnotes.com

• Form 1099-DAirs.gov
• Form 1099-NECirs.gov
• Form 1099-MISCirs.gov
• Form 1099-Rirs.gov
• Form 1099-SAirs.gov
• Form 1099-DIVirs.gov
• Form 1099-INTirs.gov
• Form 1099-Birs.gov
• Form 1099-Airs.gov
• Form 1099-Cirs.gov
• Form 1099-Girs.gov
• Form 1099-LTCirs.gov
• Form 1099-OIDirs.gov
• Form 1099-PATRirs.gov
• Form 1099-Qirs.gov
• Form 1099-Sirs.gov
• Notice 2023-10Revised Timeline Regarding Implementation of Amended Section 6050W(eirs.gov
• IRS announces delay in Form 1099-K reportingirs.gov
• Form 1099-Kirs.gov
• About General Instructions for Certain Information Returnsirs.gov

• HR 190Saving Gig Economy Taxpayers Act.waysandmeans.house.gov
• SECURE 2.0 developments and guidance for 2024thetaxadviser.com
• Major tax changes in 2026cato.org
• Tax planning for the TCJA’s sunsetthetaxadviser.com
• Revenue Procedure 2024-31and proposed regulations to provide guidance for the Energy Efficient Home Improvement Creditirs.gov
• proposed regulationsRevenue Procedure 2024-31 and to provide guidance for the Energy Efficient Home Improvement Creditfederalregister.gov
• Publication 5967, Energy Efficient Home Improvement Credit (25C)irs.gov
• Publication 5976, How to claim an Energy Efficient Home Improvement tax credit residential energy propertyirs.gov
• Publication 5978, How to claim an Energy Efficient Home Improvement tax credit home energy auditirs.gov
• Publication 5979, How to claim an Energy Efficient Home Improvement tax credit exterior doors, windows, skylights and insulation materialsirs.gov
• Letterto DOJ to investigate tax preparation companieswarren.senate.gov
• audit reportTIGTA (Sept 24tigta.gov
• Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application andRenewal with instructions PDFirs.gov
• RenewalForm W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and with instructions PDFirs.gov
• instructionsForm W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal with PDFirs.gov
• PDFForm W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal with instructionsirs.gov
• claiming their tax refundVarious tax scamscbsnews.com
• Tax Plan ideasTrump (TaxFoundation.orgtaxfoundation.org
• Fast Facts & FiguresSocial Securityssa.gov
• Program Fact SheetSocial Securityssa.gov
• is important to WomenSocial Securityssa.gov
• stimulus checksStates sending tax rebate, ‘ ‘kiplinger.com
• Taxpayer Data Protection ActH.R.8292waysandmeans.house.gov
• H.R.8292Taxpayer Data Protection Actcongress.gov
• Chronic Disease Flexible Coverage ActH.R. 3800waysandmeans.house.gov
• H.R. 3800Chronic Disease Flexible Coverage Actcongress.gov
• VSO Equal Tax Treatment (VETT) ActH.R. 1432waysandmeans.house.gov
• H.R. 1432VSO Equal Tax Treatment (VETT) Actcongress.gov
• Social Security Fairness ActH.R. 82spanberger.house.gov
• H.R. 82Social Security Fairness Actcongress.gov

• Form 6198PDF ) – At-Risk Limitationsirs.gov
• PDFForm 6198 ( ) – At-Risk Limitationsirs.gov
• Schedule K-1Form 1120-Sirs.gov
• Form 1120-SSchedule K-1irs.gov
• Form 7217Partner’s Report of Property Distributed by Partnershipirs.gov
• IRC Regulation 1.1367-1(g)govinfo.gov
• § 1.1367-1(g)election – IRS Publicationirs.gov
• § 1.705-1Determining basis of Partnership Interestsgovinfo.gov

• Cook v. Tait, 265 U.S. 47 (1924supreme.justia.com
• , 265 U.S. 47 (1924)Cook v. Taitsupreme.justia.com
• Bank Secrecy Actocc.treas.gov
• Duck Testfor the FBARdeblislaw.com
• 26 U.S.C. § 7701(b)Residency Testirs.gov
• (Hom, 45 F. Supp. 3d 175 (N.D. Cal. 2014)uniset.ca
• 31 C.F.R. Section 103.24sec.gov
• 31 U.S.C. Section 5312(a)(2)(R)govinfo.gov
• Form 114a, Record of Authorization to Electronically File FBARsfincen.gov
• Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Giftsirs.gov
• United States v. Bussey, 942 F.2d 1241, 1428 (8th Cir. 1992)casetext.com
• Form TD F 90-22.1[FBAR]irs.gov
• IRC § 6048, IRC § 6039Ftaxnotes.com
• IRC § 6039FIRC § 6048 ,taxnotes.com
• Form 926, IRC § 6038Birs.gov
• IRC § 6038BForm 926 ,taxnotes.com
• Form 3520-A, IRC § 6048(birs.gov
• IRC § 6048(b)Form 3520-A ,taxnotes.com
• Form 5471, IRC § 6035 , IRC § 6046irs.gov
• IRC § 6035Form 5471 , , IRC § 6046taxnotes.com
• IRC § 6046Form 5471 , IRC § 6035 ,taxnotes.com
• Form 5472irs.gov
• Form 8865irs.gov
• Form 8938irs.gov
• Moore v. United Statessupremecourt.gov

• SECURE 1.0 – §201waysandmeans.house.gov
• 201SECURE 1.0 – §waysandmeans.house.gov
• Form 5500 SeriesDept. of Labordol.gov
• Final RMD Regulationsfederalregister.gov
• 10-Year RMD Rule Backgroundirs.gov
• SECURE Act 1.0 §§ 114 and 401waysandmeans.house.gov
• Year of DeathRMDsirs.gov
• SECURE 2.0 – §307help.senate.gov
• IRC §170(f)irs.gov
• Pension Protection Actdol.gov
• SECURE 2.0 – §332help.senate.gov
• IRC §72(t)(6)(B)taxnotes.com
• IRC §408(d)(3)(G)taxnotes.com
• IRC §408(p)(11)(B)taxnotes.com
• SECURE 2.0 – §126help.senate.gov
• IRC §529irs.gov
• SECURE 2.0 – §102help.senate.gov
• Form 8881Credit for Small Employer Pension Plan startupirs.gov
• SECURE 2.0 – §109help.senate.gov
• SECURE 2.0 – §327help.senate.gov

Materials will be added after this session is presented.

• Revenue Procedure 2024-40irs.gov
• §179 maximum deductionsection179.org
• 179§ maximum deductionsection179.org
• First-Time Abatement Programirs.gov
• Moore v. U.S., No. 22-800Decided June 20, 2024supremecourt.gov
• Loper Bright Enterprises v. RaimondoNo. 22-451, U.S. June 28, 2024supremecourt.gov
• Chevron USA, Inc v. Natural Resources Defense CouncilChevron Doctrine ( , 1984 Supreme Court Casesupreme.justia.com
• Betty Amos vs. Commissioner of IRS, US Tax Court 4331-18law.justia.com
• Jurries, TC Summary Opinion 2024-6, May 22, 2024taxnotes.com
• , TC Summary Opinion 2024-6, May 22, 2024Jurriestaxnotes.com
• Wayne Lee vs. US of America, 11th Circuit, No. 22-10793 (October 24, 2023)law.justia.com
• Wright v. Commissioner of Internal Revenue, T.C. Summary Opinion 2024-9 (June 10, 2024)taxnotes.com
• Texas Court Blocks CTA EnforcementPDF – 12.05.24 AICPA Special on BOI Reporting Halttax.thomsonreuters.com
• 12.05.24 AICPA Special on BOI Reporting HaltTexas Court Blocks CTA Enforcement (PDFcpehours.com
• IR 2024-177DEA reclassifying marijuanairs.gov
• IR 2024-65Beware of companies misrepresenting nutrition, wellness and general health expensesirs.gov
• National Small Business United v. Yellenfincen.gov
• Gargaszv. Yellen (Ohiotaxnotes.com
• v. Yellen (Ohio)Gargasztaxnotes.com
• Boyle v. Yellen (Maine)taxnotes.com
• Small Business Association of Michigan v. Yellen (Michigan)taxnotes.com
• Texas Top Copy Shop v. Garland (Texas)thetexan.news
• Black Economic Council of Massachusetts, Inc. v. Yellen (Massachusetts)dockets.justia.com
• Firestone et al v. Yellen (Oregon)dockets.justia.com
• Taylor v. Yellen (Utah)dockets.justia.com
• Community Associations Institute, et al v. Janet Hellen (Virginia)law.justia.com
• Final RMD Regulationsfederalregister.gov
• 10-Year RMD Rule Backgroundirs.gov
• SECURE Act 1.0 §§ 114 and 401waysandmeans.house.gov
• Year of Death“ ” RMDsirs.gov
• IRC §170(f)Charitable documentation requirementsirs.gov
• Pension Protection Actdol.gov
• SECURE 2.0 – §126help.senate.gov
• IRC §529Limited Plan Transfers to ROTH IRAirs.gov
• SECURE 2.0 – §109help.senate.gov
• SECURE 2.0 – §327help.senate.gov
• Rev. Proc. 2017-34irs.gov
• Revenue Procedure 2022-32irs.gov
• Form 706irs.gov
• IRC §2010(c)(5)(A)Elect Portability Undertaxnotes.com
• IRC §6511(a)taxnotes.com
• IRC §645taxnotes.com
• IRC §1014(f)taxnotes.com
• IRC §6035taxnotes.com
• IRC §2053taxnotes.com
• TD9991 Final Regulationtaxnotes.com
• 9991TD Final Regulationtaxnotes.com
• IRS Notice 2024-54irs.gov
• REG-124593-23, 89 Fed. Reg. 51476federalregister.gov
• Revenue Ruling 2024-14irs.gov
• Revenue Ruling 2023-2thetaxadviser.com
• Estate of Paulson (68 F.4th 528 (9th Cir. 2023)Landmark transferee liability decisiontaxnotes.com
• DeMatteo (No. 3634-21 (T.C. 2/22/24 – stipulated decision)Life insurance valuation issuesthetaxadviser.com
• Connelly, Executor of Estate Connelly v. US, Supreme Court No 23-146 (June 6, 2024)supremecourt.gov
• CCA 202352018irs.gov
• Estate of Anenberg (162 T.C. No. 9 (2024))kpmg.com

• Regulations § 1.752-1(a)(4)govinfo.gov
• Form 6198At-Risk Limitationsirs.gov
• Schedule K-1Form 1120-Sirs.gov
• Form 1120-SSchedule K-1irs.gov
• IRC Regulation 1.1367-1(g)govinfo.gov
• § 1.1367-1(g)election – The Tax Advisorthetaxadviser.com

• Form 1099-DA12/5/24 UPDATED FORMcpehours.com
• Registry SearchDigital Token Identifierdtif.org
• websiteBlockchain Explorer ( ) – used to establish FMV of the asset at a specific date/time.blockchain.com
• IRS Notice 2023-27irs.gov
• IRS Written DeterminationsAboutirs.gov
• 202035011CCAirs.gov
• 202114020CCAirs.gov
• 202124008CCAirs.gov
• 202302011CCAirs.gov
• 202302012CCAirs.gov
• 202316008CCAirs.gov
• TD 10000public-inspection.federalregister.gov
• IRS Memorandum #202302012irs.gov
• Treas Regs §1.170A-17govinfo.gov
• Rev Proc 2024-28, 2024-31 IRB 1irs.gov
• FinCEN Notice 2020-2fincen.gov
• Form 8300Report of Cash Payments over $10kirs.gov
• Notice 2024-56irs.gov
• Notice 2024-57irs.gov

• IRC §1221irs.gov
• IRC §1237govinfo.gov
• IRC § 212taxnotes.com
• IRC § 162taxnotes.com
• Commissioner v.Groetzinger , 480 U.S. 23, 35 (1987supreme.justia.com
• GroetzingerCommissioner v. , 480 U.S. 23, 35 (1987supreme.justia.com
• , 480 U.S. 23, 35 (1987)Commissioner v. Groetzingersupreme.justia.com
• 2019 Annual Report to CongressTaxpayer Advocate Servicetaxpayeradvocate.irs.gov
• IRC §183irs.gov
• Holsinger v. Commissioner, T.C. Memo 2008–191scholar.google.com
• Doggett v. Burnet, 65 F.2d 191 (D.C. Cir. 1933),rev’g 23 B.T.A. 744 (1931).casetext.com
• rev’gDoggett v. Burnet, 65 F.2d 191 (D.C. Cir. 1933), 23 B.T.A. 744 (1931).casetext.com
• 23 B.T.A. 744 (1931).Doggett v. Burnet, 65 F.2d 191 (D.C. Cir. 1933), rev’gcasetext.com
• Revenue Ruling 73-522, 1973-2 C.B. 226taxnotes.com
• Neill v. Commissioner, 46 B.T. A. 197 (B.T.A. 1942)courtlistener.com
• Issachar & Rachel Ohana v. Commissioner, T.C. Memo 2014-83casetext.com
• Nathan D Goldberg and S.E. Wood, Jr. v. Commissioner of Internal Revenue, 223 F.2d 709 (5th Cir. 1955)law.justia.com
• IRC § 263(a)(1)and Treas. Reg. § 1.263(a)-1irs.gov
• Treas. Reg. § 1.263(a)-1IRC § 263(a)(1) andgovinfo.gov
• Revenue Ruling 66-247taxnotes.com
• IRC § 121irs.gov
• § 1001IRCtaxnotes.com
• Schedule CDealer – , Form 1065 , Form 1120S , Form 1120irs.gov
• Form 1065Dealer – Schedule C , , Form 1120S , Form 1120irs.gov
• Form 1120SDealer – Schedule C , Form 1065 , , Form 1120irs.gov
• Form 1120Dealer – Schedule C , Form 1065 , S , Form 1120irs.gov
• Form 8949Investor – , Form 4797 , Schedule Dirs.gov
• Form 4797Investor – Form 8949 , , Schedule Dirs.gov
• Schedule DInvestor – Form 8949 , Form 4797 ,irs.gov

• Pub 5708Written Information Security Plan “WISP”irs.gov
• Pub 5709How to create a WISPirs.gov
• Pub 4557Safeguarding Taxpayer Datairs.gov
• ABA Formal Ethics Opinion 483americanbar.org
• Code ofProfessional Conduct ET 1.700.001thetaxadviser.com
• Professional Conduct ET 1.700.001Code ofthetaxadviser.com
• Standards for Tax Services No. 1.3AICPA Statements onthetaxadviser.com
• Code of Ethics 4NAEAnaea.org
• § 7216IRS Information Centerirs.gov
• Treasury Circular No. 230irs.gov
• Health Information Privacyhhs.gov
• NATP’s Standards of Practicenatptax.com

• Form 5695Residential Energy Creditsirs.gov
• FormApplication for Employer Identification Number ( SS-4irs.gov
• SS-4Application for Employer Identification Number ( Formirs.gov
• IRS PublicationNew Guide to business expense resources ( ) – old Publication 535irs.gov
• Publication 535New Guide to business expense resources ( IRS Publication ) – oldirs.gov
• Form 7217New – Partner’s Report of Property Distributed by a Partnershipirs.gov
• § 732(d)Once the § 732 basis rules come into play, there may still be unanticipated complications in the form of ​govinfo.gov
• Mandatory ApplicationDon’t forget the of § 732 (dthetaxadviser.com

• Revenue Procedure 84-35irs.gov
• Form 843irs.gov
• Forms 8275& 8275-Rirs.gov
• 8275-RForms 8275 &irs.gov
• IRM 20.1.1.2.2 (11-25-2011)irs.gov
• IRM 20.1.1.3.6 (10-19-2020)irs.gov
• IRM 20.1.1.3.3.2.1 (10-19-2020)irs.gov
• Administrative Waiver (20.1.1.3.3.2)(08/05/2014)irs.gov
• IRM 20.1.1.3 (10-19-2020)irs.gov
• §10.34Standards with Respect to Tax Returnstaxnotes.com
• Wells Fargo & Company, 119AFTR 2d 2017-1976 (DC MN 2017)docs.justia.com
• IRM 20.1.1.3.2 (11-21-2017)Exercise ordinary business careirs.gov
• IRM 20.1.1.3.2.2 (02-22-2008)Ordinary Business Careirs.gov
• Simonsen (2018)“Good Faith” on behalf of taxpayerscasetext.com
• IRM 20.1.1.3.2.2.1 (11-25-2011)Death, Serious Illnessirs.gov
• IRM 20.1.1.3.2.2.2 (10-19-2020)& IRM 20.1.1.3.3.5 (10-19-2020) – Fire, Casualtyirs.gov
• IRM 20.1.1.3.3.5 (10-19-2020)IRM 20.1.1.3.2.2.2 (10-19-2020) & – Fire, Casualtyirs.gov
• IRM 20.1.1.3.2.2.3 (12-11-2009)Unable to obtain recordsirs.gov
• IRM 20.1.1.3.2.2.4 (12-11-2009)Mistake was madeirs.gov
• IRM 20.1.1.3.2.2.5 (11-21-2017)Erroneous Adviceirs.gov
• IRM 20.1.1.3.2.2.6 (11-25-2011)Ignorance of the lawirs.gov
• IRM 20.1.1.3.3.3 (08-05-2014)Undue Hardshipirs.gov
• IRM 20.1.1.3.3.4 (08-05-2014)Adviceirs.gov
• IRM 20.1.1.3.3.4.1 (11-25-2011)Written Advice form the IRSirs.gov
• IRM 20.1.1.3.3.4.2 (12-11-2009)Oral Advice form the IRSirs.gov
• IRM 20.1.1.3.3.4.3 (11-21-2017)Advice from a Tax Advisorirs.gov
• IRM 20.1.1.3.5.1 (10-19-2020)Subsequent Requests for Penalty Reliefirs.gov
• Treasury Regulations 1.6664-4irs.gov
• IRM 20.1.1.1.2 (10-19-2020irs.gov
• IRC § 6662taxnotes.com
• IRC § 6662Airs.gov
• Regs 1.6662-1 through 1.6662-7taxnotes.com
• Regs 1.6664-4govinfo.gov
• IRM 20.1.1.3.2irs.gov
• 6651(a)(1)§ – Failure to Filetaxnotes.com
• 6651(a)(2)§ – Failure to Paytaxnotes.com
• 6721§ – Failure to File Correct Information Reporting Returnstaxnotes.com
• 6722§ – Failure to File Furnish Correct Payee Statementstaxnotes.com
• 6723§ – Failure to comply with Other Information Reportingtaxnotes.com
• Treas. Reg.Accuracy-Related Penalties – § 1.6664-4govinfo.gov
• §Accuracy-Related Penalties – Treas. Reg. 1.6664-4govinfo.gov
• 1.6664-4Accuracy-Related Penalties – Treas. Reg. §govinfo.gov
• Treas. Reg.Failure to File a Tax Return and/or Failure to Pay tax penalties – § 301.6651-1(cgovinfo.gov
• §Failure to File a Tax Return and/or Failure to Pay tax penalties – Treas. Reg. 301.6651-1(cgovinfo.gov
• 301.6651-1(c)Failure to File a Tax Return and/or Failure to Pay tax penalties – Treas. Reg. §govinfo.gov
• Treas. Reg.Failure to Deposit Penalty – § 301.6656-1(b); Treasury Decision 8947ecfr.gov
• §Failure to Deposit Penalty – Treas. Reg. 301.6656-1(b); Treasury Decision 8947ecfr.gov
• 301.6656-1(b);Failure to Deposit Penalty – Treas. Reg. § Treasury Decision 8947ecfr.gov
• TreasuryFailure to Deposit Penalty – Treas. Reg. § 301.6656-1(b); Decision 8947taxnotes.com
• Decision 8947Failure to Deposit Penalty – Treas. Reg. § 301.6656-1(b); Treasurytaxnotes.com
• Treas. Reg.Information Return Penalties – § 301.6723-1(A)(d) & Treas. Reg. § 301-6724-1irs.gov
• §Information Return Penalties – Treas. Reg. 301.6723-1(A)(d) & Treas. Reg. § 301-6724-1irs.gov
• 301.6723-1(A)(d)Information Return Penalties – Treas. Reg. § & Treas. Reg. § 301-6724-1irs.gov
• Treas. Reg.Information Return Penalties – § 301.6723-1(A)(d) & Treas. Reg. § 301-6724-1govinfo.gov
• §Information Return Penalties – Treas. Reg. 301.6723-1(A)(d) & Treas. Reg. § 301-6724-1govinfo.gov
• 301-6724-1Information Return Penalties – Treas. Reg. § 301.6723-1(A)(d) & Treas. Reg. §govinfo.gov
• Treas. Reg.Prepare/Promoter Penalties – § 1.6694-2(e)(1)-(6) & Treas. Reg. § 301.6707-1T Q&A (4govinfo.gov
• §Prepare/Promoter Penalties – Treas. Reg. 1.6694-2(e)(1)-(6) & Treas. Reg. § 301.6707-1T Q&A (4govinfo.gov
• 1.6694-2(e)(1)-(6)Prepare/Promoter Penalties – Treas. Reg. § & Treas. Reg. § 301.6707-1T Q&A (4govinfo.gov
• Treas. Reg.Prepare/Promoter Penalties – § 1.6694-2(e)(1)-(6) & Treas. Reg. § 301.6707-1T Q&A (4govinfo.gov
• §Prepare/Promoter Penalties – Treas. Reg. 1.6694-2(e)(1)-(6) & Treas. Reg. § 301.6707-1T Q&A (4govinfo.gov
• 301.6707-1T Q&A (4)Prepare/Promoter Penalties – Treas. Reg. § 1.6694-2(e)(1)-(6) & Treas. Reg. §govinfo.gov
• Treas. Reg. 301.6724-1Reasonable Causegovinfo.gov
• IRC 6724Waiver; Definitions and Special Rulestaxnotes.com
• IRM 20.1.1Introduction and Penalty Reliefirs.gov
• IRM 20.1.5Return Related Penaltiesirs.gov
• IRC 6662Imposition of Accuracy-related Penalty on Underpaymentstaxnotes.com
• Treasury Regulations §301.6651-1Showing of Reasonable Cause in FTF and FTP situationsgovinfo.gov
• IRM 20.1.2.2.4.1 (07-18-2016)late filing and paying taxpayerirs.gov
• Regulations §301.6651-1(c)Failure to Paytaxnotes.com
• United States v. Boyle, 469 U.S. 241 (1985)Supreme Courtloc.gov
• Intressv. United States , Dkt. No. 3:18-cv-00851 (M.D. Tenn. 2019govinfo.gov
• v. United StatesIntress , Dkt. No. 3:18-cv-00851 (M.D. Tenn. 2019govinfo.gov
• Wayne Lee vs. US of America, 11th Circuit, No. 22-10793 (October 24, 2023media.ca11.uscourts.gov
• Elsteinv. Commissioner , T.C. Summary 2022-14casetext.com
• v. CommissionerElstein , T.C. Summary 2022-14casetext.com
• Tracy, TCSumm . Op. 2023-30casetext.com
• SummTracy, TC . Op. 2023-30casetext.com
• . Op. 2023-30Tracy, TC Summcasetext.com
• Corbin &Dorice McNeill V. Comm., Wyoming DC, 14-CV-172-F, Feb 24, 2017casetext.com
• DoriceCorbin & McNeill V. Comm., Wyoming DC, 14-CV-172-F, Feb 24, 2017casetext.com
• McNeill V. Comm.,Corbin & Dorice Wyoming DC, 14-CV-172-F, Feb 24, 2017casetext.com
• IRC § 6698Penalty under for Late Filing of Partnership Tax Return Relief.taxnotes.com
• Form 8275Used by taxpayers and tax return preparers to disclose items or positions ( ), and those taken contrary to a regulation ( Form 8275-Rirs.gov
• Form 8275-RUsed by taxpayers and tax return preparers to disclose items or positions ( Form 8275 ), and those taken contrary to a regulationirs.gov

• Publication 5869Tax Gap – – The Effect of Information Reporting on Tax Complianceirs.gov
• OPR Issue 2023-02Professional Responsibility and the ERCirs.gov
• §Diligence as to Accuracy 10.22(a) of Circular 230thetaxadviser.com
• 10.22(a)Diligence as to Accuracy § of Circular 230thetaxadviser.com
• §For purposes of exercising due diligence, 10.34(d) allows a practitioner to generally rely in good faith and without verification..irs.gov
• 10.34(d)For purposes of exercising due diligence, § allows a practitioner to generally rely in good faith and without verification..irs.gov
• §..the practitioner must, under 10.21 , promptly inform the client of the noncompliance, error..taxnotes.com
• 10.21..the practitioner must, under § , promptly inform the client of the noncompliance, error..taxnotes.com
• §6662Unreasonable Position – (d)(2)(B)(ii)(Itaxpayeradvocate.irs.gov
• (d)(2)(B)(ii)(I)Unreasonable Position – §6662taxpayeradvocate.irs.gov
• Form 8275..a practitioner must also inform the client of any opportunity to avoid penalties through adequate disclosure by, for example, filing , Disclosure Statement..irs.gov
• §Written Advice.. a related provision- 10.37(a)(3) concerning written advice provided by a practitionerthetaxadviser.com
• 10.37(a)(3)Written Advice.. a related provision- § concerning written advice provided by a practitionerthetaxadviser.com
• Form 14242, Report Suspected Abusive Tax Promotions or Preparerscontains a questionnaire that should be used to record informant contacts and to facilitate referrals to theirs.gov
• Form 14242, Document Upload ToolInternal Revenue Service Abusive Schemes Lead Development Center. Online referrals can also be made using theirs.gov
• Consideration for IRS Examinations of ERC Claimsthetaxadviser.com

• Due Diligence§ 10.22 – All tax preparers are required to exercise due diligence.taxnotes.com
• § 10.22Due Diligence – All tax preparers are required to exercise due diligence.taxnotes.com
• Form 13614-CIntake/Interview and Quality Review Sheetirs.gov
• IP Pin for 2025NEW – Tax Filing Seasonirs.gov