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.

Link to purchase the $47 per month unlimited CE program

  • 1611350828-d41e7623ce484257
    Kathryn Morgan
    Kathryn Morgan has 26 years in Law Enforcement (13 in the Air Force and 13 at the Bossier City PD), 20 years doing income taxes professionally. Freelance writing of technical manuals and articles. Teaching all levels of basic tax preparation and upper level continuing education classes in the income tax profession. Representation of clients at all levels of audit from the IRS, all states and in front of the United States Tax Court.
    My goals now are to spend many years being my 4 grandchildren's MeeMaw, taking the absolute best care of my clients as possible, and continually learning new things.