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Business Valuation Reports and the Internal Revenue Service

Business Valuation

 Business Valuation Reports and the Internal Revenue Service
CPE Credit

Program Type: Recorded Webinar (Audio, PPT Presentation)
Program Level: Update
Prerequisites: Participants need a background in the subject area and desire to keep current.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Accounting (Governmental)
Item Number: 13PBV1212
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

In this webinar, participants will learn how the IRS looks at business valuation reports. First, the participants are introduced to how different divisions in the IRS view reports and issue resolution differently. Following this introduction, commentary is presented on how the IRS uses NACVA® standards to review reports and check for reasonableness. Major adjustment valuation issues are addressed and commentary is presented on how the IRS reviews different valuation reports. The focus is on how you need to work with your client as well as how to approach this issue using best practices for the facts in your case.

Learning Objectives

After completing this webinar, attendees will be able to:

- Effectively address how to prepare a business valuation report
- Answer client questions regarding various approaches
- Apply the techniques presented on business valuation reports
- Boost profitability by developing a quality approach to writing business valuation reports
- Focus on the most important aspects in preparing a business valuation report

Who Should Attend

Any practitioner who desires to stay on the leading edge of federal and state case law


Michael Gregory, ASA, CVA
Mr. Michael Gregory is an Accredited Senior Appraiser with the American Society of Appraisers (ASA), is a Certified Valuation Analyst® (CVA®) with the National Association of Certified Valuators and Analysts™ (NACVA) and is a Qualified Mediator with the Minnesota Supreme Court. Mr. Gregory was the outstanding member of NACVA in the third quarter of 2013. Mr. Gregory is the Chief Manager of Michael Gregory Consulting LLC focusing on issue resolution and business issues. Issue resolution includes both mediation and negotiation assistance on business issues and issues that involve tax controversies with the IRS. Value added services include reviews of expert reports for tax filings and litigation support as well as financial analysis and management development consulting. He was an IRS territory manager with responsibilities for 23 states with an emphasis in the business valuation and engineering issues arena nationally over his last eleven years at the IRS. Mr. Gregory has championed the IRS internal teams on reasonable compensation, valuing subchapter S corporations, 409A, 6695A, and the Discount for Lack of Marketability. Mr. Gregory's engineering emphasis was in research credit, and international issues.

Mr. Gregory has a BS from Valparaiso University, a MS from the University of Wisconsin - Madison, and a MBA from De Paul University. He has published How to Work with the IRS: Strategies for Attorneys, Accountants, and Appraisers (June 2012), IRS Business Appraisals and the IRS (May 2013) Valuing Interests in S-Corps (July 2013) Discount for Lack of Marketability and the IRS (October 2013) and The Servant Manager: 203 tips from the best places to work in America (November 2013) that may be purchased at This last book is based on 25 years of management experience, having taught front line managers over 11 years and feedback from having contacted the 50 best places to work in America.