Defending Client Tax Return Positions (On-Demand Webinar)  

Upon successful completion of this course, the user should be able to:

• identify the professional standards that govern tax positions, including Circular 230, AICPA SSTS, and applicable IRS requirements, and distinguish the thresholds for reasonable basis, substantial authority, and more-likely-than-not;

• evaluate the types of authority, disclosure requirements, and due diligence obligations that influence whether a tax position can be defended and whether penalties may apply to taxpayers or preparers; and

• apply best practices for engagement structuring, research, reliance on tools, and handling potential fraud indicators to reduce compliance risk and support ethical tax practice.