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2022 Defending Estate & Gift Tax Audits

Total Credits: 1.2 Self Study

Practice Area:
Trusts, Estate Planning & Probate
Audio and Video


Original program date 5/5/2022

The IRS reviews every estate and gift tax return and audits them at a far higher rates than income tax returns. When a client return is chosen for examination and audit, an estate is subject to a very time-consuming and costly process. Understanding the steps in the process, the personnel involved, and the limits of what you can reasonably expect as part of a settlement are all essential to successfully concluding an audit. It’s also very important to understand how returns are selected for exam. This program will provide you with a practical guide preparing for and defending and audit and tips for reducing the risk of triggering an audit.

•    Timeline, process, personnel and deadlines – understanding how an audit unfolds
•    Common audit triggers and how returns are selected for examination 
•    Review of common issues on audit – FLP/FLLCs, defined value clauses, insurance policies and lifetime gifts
•    Drafting responses and working with IRS personnel
•    Determining the range of reasonable settlement proposals 
•    Important attorney-client privilege, statute of limitation, and evidentiary considerations

Note: This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for GAL Certification, ethics, elimination of bias or Kansas credit.


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