Employee Retention Credits: Separating Fact from Fiction as IRS Disputes Get Underway
OL1341 | On Demand Course | Update | Self-Study
Description
This tax incentive has all the elements necessary to ignite a major battle: A complex law, multiple sources of administrative guidance, rules with retroactive effect, delays and oversights, reports criticizing IRS errors, large numbers of eligible taxpayers, companies advertising questionable credit claims, open assessment periods, and repeated IRS warnings of serious civil and criminal enforcement. This presentation explains the rules, common misconceptions, positions by taxpayers, attacks by the IRS, and main issues arising in the many ERC battles getting underway.
This course is part of the 2024 Tennessee Federal Tax Conference Bundle. Purchase the conference bundle here.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 1.00 | Taxes |
Prices
- Member (Early Bird)
- $49.00
- Non-Member (Early Bird)
- $79.00
- Member
- $49.00
- Non-Member
- $79.00
Instructors
Hale E. Sheppard, JD, LLM
Hale Sheppard is a partner with Eversheds Sutherland. With more than two decades of experience, Hale defends clients in tax audits, appeals, and Tax Court litigation, with a focus on tax disputes, international tax, employee retention credits, qualified opportunity zones, conservation easements, and captive insurance.
Hale has a proven track record of success in the courtroom, with extensive experience litigating cases before the Tax Court, District Courts, and Federal Courts of Appeal. His deep understanding of tax law enables him to secure favorable rulings from the IRS National Office for his clients. When a private letter ruling is not required, Hale skillfully navigates other administrative remedies to achieve optimal tax outcomes.
As a prolific tax writer, Hale has authored over 300 major articles in leading law reviews and tax journals. His work is frequently cited by peers in prestigious journals, legal briefs, and books, underscoring his authority in the field.
In addition to his writing, Hale is a sought-after speaker, regularly lecturing at regional and national organizations on a wide array of tax topics.
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