"Representing the Taxpayer with No Books and Records - Best Practices in Reconstruction and Estimates from Tax Return to Tax Court" is this year's Pro Bono Training and Outreach Event before the ABA's National Civil and Criminal Tax Fraud Institute for 2016. The goal is to review the law, cases and best practices of preparing a return for the undocumented worker and/or small business with no records. The panel will also explain recent IRS trends in reconstructing income [i.e., the Form 1099-K audits, the cash business markup cases], including best practices for reconstructing/estimating expenses in cases where the taxpayer has no books and records (i.e, hurricane, theft, natural disaster, records in a foreign country, cash business, etc.)
There is no cost to attend this seminar. Tax Professionals that attend the seminar and/or the series are encouraged to accept a pro bono tax controversy case assignment from Nevada Legal Services, a Low-Income Tax Clinic, VITA, and/or an ABA-sponsored Tax Court Pro Bono program.