In 1955, there were fourteen penalty provisions in the Internal Revenue Code. By 2011, there were more than ten times that number. Come learn from two tax attorneys – an estate planner and a tax controversy specialist – about the penalties that can apply in the estate and gift tax context, and how to effectively defend against them. This session will include a discussion of recent penalty case law, as well as the application of the ever-elusive “reasonable cause” standard.
Speakers:
- Beth Shapiro Kaufman, Partner; National Chair, Private Client Services, Lowenstein Sandler LLP
- Melissa Wiley, Partner, Kostelanetz LLP
Time: 12-1:30 p.m. ET
