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The Pitfalls Of Foreign Asset Reporting

Course Description This course will explore foreign asset reporting on Form 8938, which will focus on issues that can be traps for the unwary.  This includes differences between foreign account reporting on Form 8938 versus the FBAR, asset valuation issues that impact certain classes of

Federal Sentencing Update November 2019

Course Description This course will explore the basics of sentencing in federal criminal cases, emerging developments in sentencing in FBAR matters, practice tips for preparing for a sentencing hearing, and how accountants can help attorneys achieve better sentencing results in white collar cases. View or

Representing Taxpayers Without Records For Schedule C

Course Description This course will cover issues that arise for the tax-preparer when working with clients who don’t have adequate records.  Schedule C pitfalls, the Earned Income Tax Credit (EITC), use of reconstructions and estimates, the Cohan rule, and the AICPA Statement on Standards with

International Information Return Penalties

Course Description This program will cover the basic requirements for reporting non-U.S. assets, and then discuss the penalties for failure to file these foreign information returns, the procedures for assessment and review, and taxpayer defenses. CLE: 1 credit hour in Areas of Professional Practice CPE: