IRS Magnets in Business Valuations

Thursday, September 11, 2025 | 1:00–2:40 p.m. MT

Program Description

Disputes with the IRS over the values of privately held business interests are not uncommon. Frequent triggers for these disputes include:

1. The discount for lack of liquidity and marketability (“DLOM”) applied by the appraiser to a non-controlling minority interest in the subject business, and

2. Tax affecting applied by the appraiser to earnings in a pass-through entity.

This presentation is designed to inform and empower tax and estate planning professionals to reduce their clients’ exposure to IRS disputes over business appraisal, and to better defend clients against existing IRS appraisal challenges, regardless of the status of the case (i.e. audit, appeals, United States Tax Court).

How You Will Benefit
After completing this course, attendees will be able to:

• Identify and understand the common areas of IRS attack on business valuations
• Recognize the deficiencies in these areas of appraisals before submission to the IRS
• Determine how to reduce valuation audit risk
• Demonstrate how to settle or litigate valuation disputes with the IRS 

Who Should Attend

Delivery Method Group Internet-Based Program Level Advanced Advanced Preparation None Prerequisites Good knowledge of topic and experience in the field. Advanced level programs are often appropriate for seasoned professionals within organizations; however, they may also be beneficial for other professionals with specialized knowledge in a subject area.   Taxes 1   Business Law 1 Total CPE Hours   2

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