This program looks at the history of superseding returns from the perspective of the US Tax Court. The Court’s view can impact, even dictate, the practitioner’s strategy in choosing to file a return as superseding. The Court addresses issues beyond the mere mechanics of the filed superseding return, including which return is ‘the return’ within the meaning of different code and regulation sections.
1 NASBA CPE & 1 IRS CE Available: IRS Program 7Q3WU-T-00237-O
Please note, this webinar is part of a monthly series. It can be purchased:
-Individually for $19
-Annual series can be purchased through the link below for $199
Link to purchase the entire 13 episode series, December 2020 - December 2021.
https://www.bigmarker.com/series/tax-court-corner-with-kathy-/series_summit?utm_bmcr_source=Facebook=componenetLink to purchase the $47 per month unlimited CE program
https://mailchi.mp/taxpracticepro.com/ce-as-a-subscription