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Appeals and Litigation


Business Valuation

 Appeals and Litigation
CPE Credit

Program Type: Recorded Webinar (Audio, PPT Presentation)
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) hour
Fields of Study: Taxes
Item Number: 14PBV1028
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

Appeals and litigation—when is it time to go to appeals? What happens when a case goes to appeals? What are fast track settlement options, the meaning of "ex parte", and who are appeals officers? What are the differences between the examination audit and appeals processes? This Webinar will cover the best strategies to optimize the appeals experience and include real life examples.

Litigation—what determines which cases the IRS will litigate? This webinar will also review settlement options, pre-litigation, the best strategies for choosing venues, understanding judges, forming the optimal litigation team, strategies to optimize chances of success and include examples.

Learning Objectives

After completing this Webinar, attendees will be able to:

- Identify when it is time to go to appeals
- Explain what happens to BV issues in appeals
- Articulate significant differences between the audit and appeals processes
- Evaluate optimal settlement options

Who Should Attend

Attorneys, CPAs, and practitioners

Presenter(s)

Ronald M. Cerruti
Mr. Ronald M. Cerruti is an engineering territory manager for the IRS and is responsible for all engineering and appraisal work performed in the Western United States, including Alaska, Hawaii, and Colorado. He has also been a general program branch chief in San Jose, large case branch chief, and regional coordinated examination program (CEP) manager. He has been a member of the Issue Management Team (IMT) on conservation easements for the past five years. He has presented at gatherings of the Appraisal Institute, American Society of Farm Managers and Rural Appraisers, American Society of Appraisers, AICPA, and at the 2009 and 2010 National Land Trust Alliance Rallys.

Mr. Cerruti previously worked as a forester for the U.S. Forest Service, valuing timber and timberlands, ranch, farmlands and other rural property. He has an MBA in finance from Hayward State University and earned his BS in forestry from the University of California at Berkeley. Mr. Cerruti has testified in U.S. Tax Court as an expert in timber valuation.

Howard A. Lewis, MS, CBA, ABAR, CVA, BCA
Mr. Howard A. Lewis is the executive director of the International Society of Business Analysts and president of RiskGuidance Co., LLC. Howard served as the national program manager for the engineering and valuation programs at the Internal Revenue Service from 2000—2008, having worked for the IRS for over 32 years. He served as a valuation engineer and first-level, mid-level, and top-level manager, both in the engineering and valuation programs as well as the corporate examination programs. As president of RiskGuidance, Howard specializes in valuation review and IRS intervention. Howard was a co-author of the book How to Value Your Business and Increase it's Potential. He is the former executive director of the Institute of Business Appraisers.