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Analysis of Leading Tax Court Cases

Business Valuation

 Analysis of Leading Tax Court Cases
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: Two (2) hours
Fields of Study: Taxes
Item Number: 14PBV1030
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

The importance of recent leading tax court decisions. Applying best practices identified in these decisions. Avoiding the mistakes the tax court may look for.

Tax court decisions provide one of the best learning experiences for business valuators, whether you are in the early stages of your career or you are at an advanced level. Avoiding mistakes others have made can help valuators stay out of trouble. Turning others mistakes into best practices can enable you to excel in your practice.

Learning Objectives

After completing this webinar, attendees will be able to:

- Summarize the importance of recent leading tax court decisions
- Apply best practices identified in these decisions
- Avoid the mistakes the Tax Court may look for

Who Should Attend

Attorneys, CPAs, and practitioners


Howard Lewis, MS, CBA, CVA, ABAR, BCA
Mr. Howard Lewis is the executive director of the International Society of Business Analysts and president of RiskGuidance Co., LLC. Mr. Lewis 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. Mr. Lewis 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, Mr. Lewis 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.

Ronald M. Cerruti, MBA, RPF#1983
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.