EST2319. Estate and Gift Audit/Litigation Issues

Attend this session to hear about hot issues that the IRS continues to raise in handling gift and estate tax audits and litigation. Our discussion will include preparing for audit at the planning stage, formula clauses, section 2036, valuation, GRATs, split-dollar life insurance, penalties, and more. Bring your questions!

Learning Objectives:

• Understand the common challenges that the IRS brings to estate and gift tax examinations
• Know how to help your client at the planning stage to minimize risks during audit
• Stay up to date on the most recent issues that tax litigators see in handling IRS audits and litigation