Runtime: 1 hour, 32 minutes Recorded: April 21, 2021
The administrative record has taken on increasing importance in tax litigation in cases in which the IRS issues a notice of determination, and especially in jurisdictions that follow the “record rule.” What exactly is the administrative record? How do you ensure that it contains the information you believe it should? How do you challenge it when it doesn’t contain information or when it contains information it should not? This panel will look at each of those issues through the specific lens of Collection Due Process cases while drawing upon litigation and outcomes in other types of tax litigation involving determination letters as well as parallel forms of non-tax litigation where courts are limited to the administrative record.
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.
When does your Internet site have to comply with the ADA, what does it mean for an Internet site to be, "ADA compliant" and recent developments in the field, such as the proposed On-line Accessibility Act.
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.