Methods of Obtaining Relevant Third Party Information
An Overview of FOIA (Freedom of Information Act)
The Government's Perspective
Runtime: 1 hour, 32 minutes Recorded: March 2, 2021
Fact development is foundational to client representation –both for assessing the merits of the case and in persuading the fact-finder. This panel will look at methods for attaining documents invaluable to tax practitioners prior to bringing a tax court case. The panelists will discuss how to get information through the Freedom of Information Act (FOIA), as well as obtaining bank account statements, health records, and other documents important in low-income tax representation.
Join us for a two-hour program covering the substantial legislative changes made by the Anti-Money Laundering and Corporate Transparency Acts of 2020 and the recent expansion of cryptocurrency reporting announced by FinCEN.
Starting a tech company differs greatly from other types of businesses, such as manufacturing, consulting or professional practices, particularly those having substantial and saleable goodwill. This panel will review the taxation of tech start-ups and base economy businesses and contrast the differences.
On October 30, 2020, the IRS published in the Federal Register proposed regulations on the LIHTC Average Income Test (AIT) minimum set-aside for public comment. The regulations, which are not yet finalized, would provide guidance on implementation of the AIT.