Abatement & Avoidance of Penalties

With: LG Brooks EA

Abatement & Avoidance of Penalties

Session#: 932-12

Certain tax situations allow for the abatement of penalties when other conventional tax resolution options are not appropriate. Congress enacted tax penalty provisions to enforce compliance and encourage voluntary filing of tax returns and voluntary payment of tax. Tax practitioners should be aware that an action or inaction, any omission or commission, could potentially invoke both the assertion of a civil penalty and possible prosecution
under criminal penalty provisions. We will concentrate on the origination, types and application of specifi c penalties imposed by the Internal Revenue Code and administered via the Internal Revenue Service. Also, learn strategies to abate and avoid penalties.

LG Brooks EA

Brooks is an enrolled agent and a senior consultant with The Tax Practice, Inc. He has been in the field of taxation for more than 25 years and has been in… more details

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