CPAR Taxes  |  Format: Flash

Federal Business Taxes: Developments and Controversies

Course Overview
Besides focusing on the guidance that is needed to implement the Tax Cuts and Jobs Act, the IRS has also selected this year's newest compliance priorities for large and international businesses. From the perspective of Edward Zollars, a partner in Thomas, Zollars & Lynch, Ltd. as well as the lead tax discussion leader for the Loscalzo Institute, the Service's choice of high-profile issues to pursue provides a helpful roadmap for those enterprises and their executives that prefer to avoid undergoing a tax audit.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Identify the latest compliance campaigns of the IRS;
  • Explain why businesses no longer utilize small captive insurance companies;
  • Define who is considered to be "long-term unemployed" for purposes of the Work Opportunity Tax Credit; and
  • Identify how the paid preparer's due diligence requirement has been expanded for 2018 returns.

    Catalog Number: CPAR1358-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: CPA Report
    Advanced Preparation:
    Work experience in tax planning or tax compliance, or an introductory course in taxation
    Course Level: Update
    Field of Study: Taxes
    Content Partner: CPA Reports Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Oct 26, 2018 / Dec 05, 2019