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| IRS Magnets in Business Valuations (2185Q) |
Course CPE: 2 hours
Field(s) of Study: Taxes–1 hr; Business Law–1 hr
Program Level: Advanced
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.
Advanced Preparation: None
Delivery Method: QAS Self-Study |
Item
Number: 25SBV0911MBV
Shipping Weight: 0lbs. 0oz. |
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$147.00 |
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Recording Date: September 11, 2025
Presenter: Bruce Wood
Program Description:
Disputes with the IRS over the values of privately held business interests are not uncommon. Frequent triggers for these disputes include:
The discount for lack of liquidity and marketability (DLOM) applied by the appraiser to a non-controlling minority interest in the subject business, and
Tax affecting applied by the appraiser to earnings in a pass-through entity.
This session 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).
After completing this course, you 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
- Recognize how to settle or litigate valuation disputes with the IRS
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. |
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