The program will review the major federal tax developments of November 2022, perhaps most significantly, an IRS letter ruling dealing with an LLC Operating Agreement when S status is elected. The session will also look at two new innocent spouse cases: one favorable to a divorced wife, and one unfavorable when she stayed with her husband after he went to jail. Among other requisites of discharging taxes in bankruptcy is to wait three years from filing, but can you file for Chapter 11 during this period?
Learning Objectives:
- List the latest regulations, rulings, and pronouncements from the IRS
- Identify and summarize the most recent decisions out of the tax court and federal district courts around the country
David De Jong, CPA
Stein Sperling Bennett De Jong Driscoll PC
Principal
[email protected]
(301) 340-2020
As chair of the firm’s tax practice group, David helps businesses and individuals with a broad range of tax planning and controversy matters, estate planning, business transactions, and valuations. A CPA with a Master of Laws in Taxation from Georgetown University Law Center, he is accredited in estate planning by the National Association of Estate Planners and Councils and in business valuation by both the American Institute of Certified Public Accountants and the National Association of Certified Valuators and Analysts. With over 35 years of experience, David brings a high level of expertise, sound judgment, and personal attention to help solve his clients’ tax, estate, and business matters.
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