Resolving Employment Tax issues: Advanced Tactics for Tax Professionals and Advisers
Self-Employment Taxes, Worker Classification, Voluntary Closing Agreements, California AB 5, Penalties, Criminal Aspects
Course Details
- smart_display Format
On-Demand
- signal_cellular_alt Difficulty Level
Intermediate
- work Practice Area
Tax Law
- event Date
Tuesday, March 31, 2020
- schedule Time
1:00 p.m. ET./10:00 a.m. PT
- timer Program Length
90 minutes
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
This CLE/CPE course will guide tax professionals and advisers on critical issues relating to employment taxes. The panel will discuss essential techniques to avoid penalties and handling IRS audits stemming from employment taxes. The panel will also discuss worker classification issues and methods to overcome them, the impact of California AB 5, key considerations for state versus federal compliance, and the criminal aspects of employment tax issues.
Mr. Stein specializes in tax controversies, as well as tax planning for individuals, businesses and corporations. For more than 25 years, he has represented individuals with sensitive issue civil tax examinations where substantial penalty issues may arise, and extensively advised individuals on foreign and domestic voluntary disclosures regarding foreign account and asset compliance matters. Mr. Stein is well respected for his expertise and judgment in handling matters arising from the U.S. government’s ongoing enforcement efforts regarding undeclared interests in foreign financial accounts and assets, including various methods of participating in a timely voluntary disclosure to minimize potential exposure to civil tax penalties and avoiding a criminal tax prosecution referral. Mr. Stein is a frequent lecturer at national and regional conferences on topics including tax compliance sensitive issues, IRS examinations, State and Federal worker classification issues, etc.
Mr. Kalinski specializes in both civil and criminal tax controversies as well as sensitive tax matters including disclosures of previously undeclared interests in foreign financial accounts and assets and provides tax advice to taxpayers and their advisors throughout the world. He handles both federal and state tax matters involving individuals, corporations, partnerships, limited liability companies, and trusts and estates. Mr. Kalinski has considerable experience handling complex civil tax examinations, administrative appeals, and tax collection matters. Prior to joining the firm, he served as a trial attorney with the IRS Office of Chief Counsel litigating Tax Court cases and advising revenue agents and revenue officers on a variety of complex tax matters.
Mr. Perez has extensive experience in the representation of clients in civil and criminal tax litigation and in tax disputes and controversies before the Internal Revenue Service and all the California taxing agencies. He was formerly a senior trial attorney with District Counsel, Internal Revenue Service, in Los Angeles, California. Mr. Perez is a Certified Tax Specialist, California State Bar Board of Certification and is also a Fellow of the American College of Tax Counsel. He frequently lectures on advanced civil and criminal tax topics at seminars and before national, state and local bar associations and accountancy groups. He is a co-author of the BNA Portfolio, Tax Crimes, has served as the Chair of the Los Angeles Lawyer Magazine Editorial Board and is the first recipient of the Los Angeles Lawyer Sam Lipsman Service Award for outstanding service to the Los Angeles Lawyer Magazine. He is past Chair of the Tax Procedure and Litigation Committees of the Taxation Sections of the State Bar of California and the Los Angeles County Bar Association. Mr. Perez is past President of the Alumni Board for the UCLA School of Law and has served as an Adjunct Professor, Golden Gate University, Graduate School of Taxation.
The IRS is forceful in its efforts to pursue taxpayers who fail to comply with withholding and remitting employment taxes. Noncompliance can cause heavy penalties and interest against taxpayers that could destabilize a company and its operations. Tax professionals and advisers must grasp a complete understanding of tax rules and available techniques to avoid or minimize reassessments and penalties.
If a company fails to adhere to collect and remit employment taxes, the IRS could make personal assessments and a 100% penalty against all responsible persons who have ownership in or authority over the company under Section 6672(a). Furthermore, under certain circumstances, a responsible person could be criminally liable and subject to prosecution.
Also, tax professionals and advisers must be mindful of any state law issues that impact taxpayers, specifically knowledge of evolving state worker classification rules to consider. For instance, the recently enacted California Assembly Bill 5 entitles workers classified as employees to greater labor protections, such as minimum wage laws, sick leave, and unemployment and workers' compensation benefits. The bill also places the heavy burden of proof for classifying individuals as independent contractors on the hiring entity.
Tax professionals and advisers must master methods in resolving employment tax issues to ensure federal and state law compliance for taxpayers.
Listen as our panel discusses critical issues stemming from employment tax noncompliance, worker classification challenges, and California AB 5, as well as essential considerations for state versus federal compliance. The panel will also offer effective methods in avoiding or minimizing trust fund recovery penalties and tactics in handling IRS examinations.
- Key employment tax issues and IRS examinations focus
- Worker classification issues
- Use of voluntary closing agreements
- Penalties, interest, and criminal aspects
- Worker classification issues
- Other critical issues for handling IRS examinations
The panel will review these and other key issues:
- Employment tax issues that trigger an IRS examination
- Worker classification issues and impact of California AB 5
- Complex issues of state versus federal compliance
- Trust fund recovery penalties and potential criminal aspects
- Critical mechanisms to avoid IRS examinations and resolve employment tax issues
Learning Objectives
After completing this course, you will be able to:
- Identify key employment tax issues and practices that trigger an IRS examination
- Recognize worker classification challenges and the impact of California AB 5 rules
- Understand complex issues of state versus federal compliance
- Acquire practical methods in avoiding or minimizing trust fund recovery penalties
- Determine whether a taxpayer is subject to potential criminal liability and discern essential IRS items of focus
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite: Three years+ business or public firm experience at mid-level within the organization, supervising other preparers/accountants, in tax planning and preparation of complex tax forms and schedules for U.S. businesses and individuals. Basic knowledge and understanding of withholding methods and withholding obligations. Specific knowledge and understanding of FICA, trust fund recovery, penalties, and worker classification.
Strafford Publications, Inc. 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
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