Live Educational Webinar
2019 Judicial Tax Update
Price: FREE
Nov. 12, 2019 Tuesday
11:00 AM - 12:00 PM (Pacific)
1 Hour
Registration for this event is currently closed

Free Live Webinar

  • Free CPE
  • Non-sponsored Events mean you never listen to a 3rd party sales pitch – it’s all just great education
  • Expert-instructor-led learning with live Q&A
  • Based on a great course on Illumeo
Cherie Hennig Professor, UNCW
This webinar discusses recent judicial tax decisions impacting corporations and individuals.

We begin with a brief review of the judicial system includes a discussion of which court a taxpayer should use when an administrative remedy could not be reached in an IRS audit.

Followed by a review of salient court cases includes the following topics:
  • Reasonable compensation
  • Constructive Dividends
  • Determining what is an allowable charitable contribution deduction
  • Gain/loss recognition issues
  • Tax Administration issues relating to:
    • Misclassification of workers, Sec. 530 relief
    • Federal Tax Liens
    • Imposition of various penalties, including the accuracy- related penalty, the gross valuation misstatement
    • penalty, and the failure to file/pay penalty
    • Claims for refund
This webinar also discusses how to avoid/minimize common mistakes made on tax returns.

Learning Objectives

After attending this event you will be able to:
Understand how the court system works when appealing an unfavorable IRS audit determination.
Understand how to determine if compensation paid to key employees is “reasonable.”
Understand the importance of substantiating business deductions to avoid their disallowance and potential reclassification as constructive dividends.
Understand the importance of distinguishing between capital and ordinary gains/losses.
Understand the requirements for claiming a charitable deduction.


Cherie HennigProfessor, UNCW
Cherie Hennig
Professor, UNCW
Cherie received her Bachelor's, Master's, and Ph.D. degrees in accounting from the University of Colorado. She began her career as an IRS revenue agent in Denver, Colorado and has taught numerous undergraduate and graduate tax courses at University of North Carolina, Wilmington, Florida International University, Colorado State University, the University of South Florida, and Virginia Tech. She has published numerous tax articles in many major tax journals, is an author or co-author of numerous tax texts, including Practical Guide to Schedule M-3 Compliance (Second Edition) and Contemporary Tax Practice: Research, Planning and Strategies (Second Edition), both published by CCH. She has written and taught numerous continuing professional education courses. She was a faculty intern with local and national CPA firms, and conducted research for the IRS Statistics of Income Division and the District Office of Research and Analysis. She is a member of the American Taxation Association, the American Institute of CPAs, and served on the Tax Executive Committee of the AICPA Tax Division.
Moderated by Jennifer RobbinsIllumeo Webinar Manager
Moderated by Jennifer Robbins
Illumeo Webinar Manager
Jennifer is a marketing specialist and the webinar manager for Illumeo. She has been a part of more than 300 webinar presentations, supporting our expert presenters and Illumeo users alike. When she’s not moderating webinars, she’s creating and managing marketing content.