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How to Write a Tax Advisory Opinion Letter

 
 Friday, Nov. 30, 2018 from 10:00 am to 2:00 pm
 Online
 
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VSCPA Members
$129.00 Regular Registration
Nonmembers
$159.00 Regular Registration
Designed For:
*Recognize how to correctly frame authority, credentials, and empowerment to author a tax advisory opinion letter *Recognize how to correctly identify and frame material and essential factual averments necessary to fulfill the elements of foreseeable tax positions *Recognize to correctly identify
Prerequisite:

This webcast is an intermediate continuing education webcast.
It is assumed the webcast participant has fundamental familiarity with tax research

Financial accounting is historic in perspective while managerial accounting is prospective in perspective. Similarly, tax return preparation is historic in perspective while tax planning is prospective in perspective. The tax advisory opinion letter serves the tax planning function by documenting the current state of law, regulations, administrative rulings, and decisional law in support of planned activities. The tax advisory opinion letter set forth in this webcast borrows its design from well established appellate brief writing practices.

This webcast involves Section 179 depreciation expense at the partnership level in a startup operation. Although not incorporated into this webcast, Dr. Jenkins wants to share his paper, "Why Section 179(b)(3)(A)'s Business Income Limitation Does Not Apply to Partnerships or S Corporations." The paper is currently in peer review at a university tax journal. Also, the ACPEN/BPN webcast based on this paper will be first aired during the week of September 25-29, 2017. Please be sure to look for that announcement and register for the webcast.

Syllabus

Lesson 1.

Introduction

Lesson 2.

Tax Advisory Opinion Letter - Introduction

Lesson 3.

Tax Advisory Opinion Letter - Facts

Lesson 4.

Tax Advisory Opinion Letter - Issues

Lesson 5.

Tax Advisory Opinion Letter - Discussion

Lesson 6.

Tax Advisory Opinion Letter - Conclusion

Lesson 7.

Tax Advisory Opinion Letter - Acknowledgement of Factual Verity

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