The first session addressed strategies to avoid an IRS valuation audit, but if audited practical pointers were presented on who to work with on the issue and how to work to resolve an issue as timely as possible. The second session focused on the Gallagher case with panel members Dan Van Vleet and Richard May (one of the experts on the case). Lessons learned were presented and summarized to help business valuators in preparation of their work being prepared for federal tax pursposes.