How to Work with the IRS

Strategies for Estate and Gift Tax Attorneys - Second Edition

This second edition expands to include 16 new real world examples involving tax issues. In this edition I am emphasizing issue resolution during examination, appeals, and litigation.

The purpose of this book is equip practicing attorneys, accountants and appraisers with background and advice as they prepare returns that could be audited or who need assistance when a return is audited.

This book is written from the point of view of a veteran insider and manager within the IRS who has reviewed hundreds of cases personally and who has overseen the review of thousands of cases for more than 25 years, and who has subsequently reviewed scores of reports over the past three years as an outside consultant.

In This Second Edition

Based on user reviews I have added three new chapters while significantly revising and sharpening the commentary in seven others. This second edition expands to include 16 new real world examples involving tax issues. In this edition I am emphasizing issue resolution during examination, appeals, and litigation. I provide a new chapter on working with expert witnesses, and a new chapter on working with IRS employees whose interpersonal or technical deficiencies are problematic.

Practical Pointers

Once again I provide "Practical Pointers" at the end of each chapter as useful take-aways for the practicing attorney, accountant, and appraiser. Practitioners reading this book for the first time or who are in a hurry may to want to read these "Practical Pointers" first as a survey, and then study the chapter in detail. I would also point out that the examples within the chapters offer real world case examples for your consideration to bring these points home.

    Table of Contents

    1. How My Experiences at the IRS and as a Consultant Can Help You
    2. Understand the IRS Official and Unofficial Rules of Engagement
    3. Use the IRS Official Organization to Your Advantage
    4. Classification in General and Estate & Gift Tax in Particular
    5. Working with Technical Specialists
    6. Discover the Issue Resolution and Mediation Processes at the IRS
    7. Using the IRS Evaluation Process to Your Advantage
    8. How to Work with Expert Witnesses
    9. Apply Strategic Thinking to Your Firm
    10. Follow These Golden Rules When Working with the IRS