Celesq® Programs

Challenging the IRS’s Assessment of Penalties for Delinquent Foreign Information Returns

Active
Program Number
3336
Program Date
2023-03-28
CLE Credits
1

The IRS has been aggressively assessing penalties for late-filed foreign information returns against taxpayer, many of whom have voluntarily attempted to correct past non-compliance. 

This program discusses the basic filing requirements for foreign information returns and the penalties that the IRS most commonly assesses, the reasonable cause defense to these penalties, and the procedures to challenging the assessments.

Available in States

  • California
  • Colorado
  • Florida
  • Georgia
  • New Jersey
  • New York
  • Texas Self Study

Program Categories

  • Business Organizations & Contracts
  • Federal Courts
  • Financial Regulatory
  • Florida Eligible
  • International Law & Global Trade
  • Taxation Law

PROGRAM CREDITS

  • Areas of Professional Practice : 1 Credit