First Look Webcast: Employee Retention Credits: Separating Fact from Fiction as IRS Disputes Get Underway
Overview
This tax incentive has all the elements necessary to ignite a major battle: A complex law, multiple sources of administrative guidance, rules with retroactive effect, delays and oversights, reports criticizing IRS errors, large numbers of eligible taxpayers, companies advertising questionable credit claims, open assessment periods, and repeated IRS warnings of serious civil and criminal enforcement. Hale Sheppard explains the rules, common misconceptions, positions by taxpayers, attacks by the IRS, and main issues arising in the many ERC battles getting underway.
Notice
A registration confirmation containing your unique join link will come from email address Customercare@gotowebinar.com.
This program also qualifies for 50 minutes of CLE credit.
This event is part of the following bundles:
Leader(s):
Leader Bios
Hale Sheppard, Chamberlain Hrdlicka
Hale E. Sheppard is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka in
Atlanta, Georgia. Hale
defends individuals and businesses during tax audits, tax appeals, and Tax Court litigation.
Tax Cases. Hale has handled over 150 cases with the Tax Court. His reported cases include Landow
v. Commissioner, T.C. Memo 2011-177, Virginia Historic Tax Credit Fund v. Commissioner, T.C. Memo
2009-295, rev'd 639 F.3d 129 (4" Cir. 2011), Heartland Automotive Enterprises, Inc. v. United
States, 10 AFTR 2d 2009-2406, Topping v. Commissioner, T.C. Memo 2007-92, and Vines v.
Commissioner, 126 T.C. 279.
IRS Rulings. In addition to resolving issues through Tax Court litigation, Hale has obtained
dozens of favorable determinations from the IRS National Office on procedural, tax, and
international issues. Among these are Private Letter Rulings 101685-19, 107887-17, 107272-17,
107273-17, 101616-17, 137767-16, 131079-14, 201408003,
201338014, 201309001, 201308003, 201242004, 201210009, 201131017, 201002030 and 200751012.
Education. Hale holds five college degrees. At the University of Kansas, he earned a B.S., with
distinction, M.A., with honors, and J.D. He later received an LL.M. degree in international law,
with highest distinction, from the Universidad de Chile in South America. Finally, he obtained an
LL.M. degree in tax from the University of Florida, where he was a graduate tax scholar.
Awards and Recognitions. During his studies, Hale received several awards for academic excellence,
including the prestigious Harry S. Truman Foundation Scholarship, Janice Dawson Quinn Tax
Scholarship, Tinker Foundation Scholarship, and Senator James B. Pearson International Fellowship.
Hale also served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of
Law & Public Policy. Hale has been recognized as a leader in tax litigation for many years by
Chambers USA and other respected organizations. He has also been inducted into the American
College of Tax Counsel.
Publications. Hale ranks among the most active tax writers in the country. He has published over
180 articles in some of the nation's top tax journals, including Journal of Taxation, International
Tax Journal, The Tax Adviser, Journal of International Taxation, Journal of Tax Practice and
Procedure, Taxes Magazine, Journal of Corporate Taxation Practical Tax Lawyer, Journal of
Passthrough Entities, Tax Management International Journal, Journal of Multistate Tax & Incentives,
Tax Notes International, Taxation of Exempts, Practical Tax Strategies, Corporate Business
Taxation, and Real Estate Taxation. He has also published major articles in more than 20
university law reviews, both in the United States and Latin America.
Activities and Affiliations. Hale has held leadership positions in many professional and civic
organizations, including: (i) Journal of Taxation, Editorial Board Member, (ii) IRS-Practitioner
Liaison Committee, state bar representative, (iii) Journal of Tax Practice & Procedure, Editorial
Board Member, (iv) Georgia Bar Tax Section, President, (v) Georgia Bar Journal, Editorial Board
Member, (vi) GSU Low-Income Taxpayer Clinic, Advisory
Committee Member, and (vii) Atlanta Bar Tax Section Board Member.
Member Price $25.00