Breakout Session 2 | The current state of IRS enforcement: How to best protect your clients

In April of 2023, the IRS released a robust strategic plan covering fiscal years 2023-2031, which along with other initiatives, provides for enhanced enforcement of the U.S. tax laws. The information provided in this program is not intended to teach specific sections of the U.S. Tax Code. Rather, it provides practical information for non-tax practitioners on how to address their clients’ tax questions and concerns, including potential traps and pitfalls for the unwary. This program covers both civil and criminal IRS investigations as well as civil and post-conviction collection issues. The presenter has been representing taxpayers before the IRS in both civil and criminal matters for over 14 years and is a member of the American Bar Association – Section of Taxation – Civil and Criminal Penalties Committee, which meets annually in Las Vegas for the Tax Fraud and Controversy conference. Too often she sees clients who have been misdirected by well-meaning professionals (not just attorneys) which inspired the development of this presentation.

Takeaways include:

Who are the players (different divisions of the IRS and their roles) and key roles of a defense team.
Where to point clients when they ask how the USA has the power to tax its citizens.
When to advise your clients to hire a tax attorney who specializes in defending cases against the IRS and other taxing authorities.
What is happening with increased IRS funding.
IRS enforcement priorities.

Speaker: Nicole E. Forsythe, Forsythe Law Office LLC, Kansas City

Opinions and positions stated by presenters of MoBarCLE programs are those of the presenters and not necessarily those of The Missouri Bar. This program is intended as information for lawyers in Missouri, in conjunction with other research they deem necessary, in the exercise of their independent judgment.