Types of IRS Tax Penalties and the Penalty Abatement Process: What attorneys should know

Igor S. Drabkin
Igor S. Drabkin
Holtz, Slavett & Drabkin

Igor S. Drabkin is a principal of Holtz, Slavett & Drabkin, A Professional Law Corporation. Igor is certified as a Tax Law Specialist by the Board of Legal Specialization of the State Bar of California.

David J. Warner
David J. Warner
Holtz, Slavett & Drabkin

David J. Warner is a Tax Attorney and Shareholder with Holtz, Slavett & Drabkin and the Managing Principal of the firm’s Orange County office.

Live Video-Broadcast: November 28, 2022
Types of IRS Tax Penalties and the Penalty Abatement Process: What attorneys should know

$195.00 2 hour CLE

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Program Summary

The Internal Revenue Service (IRS) imposes dozens of different penalties when taxpayers do not comply with IRS rules and regulations. These penalties can be as small as a few hundred dollars or as large as millions of dollars (or more). In this webinar, Igor S. Drabkin and David J. Warner will provide practical insight and advice for the rules related to these penalties and how to argue and obtain abatement of these penalties. In this webinar, the speakers will discuss:

Key topics to be discussed:

  • Type of penalties
  • Practical insight and advice for the penalties
  • Penalty abatement process

Date / Time: November 28, 2022

  • 1:00 pm – 3:10 pm Eastern
  • 12:00 pm – 2:10 pm Central
  • 11:00 am – 1:10 pm Mountain
  • 10:00 am – 12:10 pm Pacific

Closed-captioning available

Speakers

Igor S. Drabkin_Holtz, Slavett & Drabkin_myLawCLEIgor S. Drabkin | Holtz, Slavett & Drabkin

Igor S. Drabkin is a principal of Holtz, Slavett & Drabkin, A Professional Law Corporation. Igor is certified as a Tax Law Specialist by the Board of Legal Specialization of the State Bar of California. He devotes his skills and experience to representation of clients in disputes with the Internal Revenue Service and State taxing authorities, both administratively and in court. He litigates cases in all federal and state courts. In addition, Mr. Drabkin represents clients in tax audits, fraud and criminal investigations, administrative appeals, and collection matters. He is also experienced in bankruptcy tax issues.

As a Senior Trial Attorney for the IRS, Mr. Drabkin litigated many complex tax cases, including those which involved unreported income and fraud issues. As a Special Assistant United States Attorney, he represented the government in bankruptcy cases which involved tax issues. Mr. Drabkin was an Adjunct Professor for the Golden Gate University’s Graduate School of Taxation, teaching courses in Advanced Federal Income Taxation and Tax Research & Procedure. He was named a Southern California Super Lawyer for 2012-2019 in the field of Tax Law.

Mr. Drabkin received his Juris Doctor degree, cum laude, from Pepperdine University School of Law. Mr. Drabkin received his B.S. degree in Finance from the California State University, Northridge.

Reported opinions include David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268 (2000), aff’d without published opinion 22 Fed. Appx. 837 (9th Cir. 2001); Bobbs v. Commissioner, T.C. Memo. 2005-272; Le v. Commissioner, T.C. Memo. 2003-219; Boyd v. Commissioner, T.C. Memo. 2002-46; Pace v. Commissioner, T.C. Memo. 2000-300.

 

David J. Warner_Holtz, Slavett & Drabkin_myLawCLEDavid J. Warner | Holtz, Slavett & Drabkin

David J. Warner is a Tax Attorney and Shareholder with Holtz, Slavett & Drabkin and the Managing Principal of the firm’s Orange County office. David has over 13 years of experience practicing in all aspects of tax controversy including tax audits, collection defense, and litigation in the U.S. Tax Court, U.S. District Court, and the Court of Federal Claims. He represents taxpayers in cases involving income tax, estate tax, gift tax, employment tax, collection issues, innocent spouse, penalties, and bankruptcy tax issues.

David also represents taxpayers before the California Franchise Tax Board (FTB), Department of Fee and Tax Administration (CDTFA, formerly State Board of Equalization (BOE)), and Employment Development Department (EDD). He has particular expertise in tax matters involving audits of partnerships and S corporations and offshore tax compliance issues, including the Report of Foreign Bank and Financial Accounts (FBAR), civil fraud, and offshore information return penalties.

Before joining Holtz, Slavett & Drabkin, David was a Senior Trial Attorney with the IRS Office of Chief Counsel, Small Business Self-Employed Division, in Laguna Niguel for 9 years. As an IRS attorney, he represented the IRS in over 500 cases before the U.S. Tax Court, including the most complex cases. As a Special Assistant U.S. Attorney (SAUSA) for the U.S. Department of Justice, David litigated tax matters in the U.S. Bankruptcy Court in Santa Ana and Riverside, including large tax claims. As lead counsel of the IRS Southern California FBAR David J. Warner Biography Cadre, it was his responsibility to review and approve hundreds of millions of dollars in FBAR penalties.

David also advised the local Special Enforcement Program (SEP) and Large Business & International (LB&I) International Individual Compliance (IIC) revenue agents on complex domestic and international issues. As an expert inside the IRS on the taxation of partnerships and S corporations, David made presentations on these topics to hundreds of IRS attorneys across the country and was a founding member of the Southwest Area Partnership Cadre.

David was an Adjunct Professor of Law at Loyola Law School, University of California Irvine School of Law, and Chapman University Fowler School of Law, where he taught courses on tax practice and procedure, partnership tax, bankruptcy tax, and corporate tax.

David received an LL.M. in Taxation from New York University School of Law, where he was a graduate editor on the Tax Law Review and an M. Carr Ferguson Fellow in Tax Law. While at NYU, he won first prize in the Judge Tannenwald Writing Competition for the best article in the country on tax policy.

David earned his J.D., magna cum laude, from Loyola Law School in Los Angeles, where he ranked in the top five percent of his class and was inducted into the Order of the Coif. While at Loyola, David was the Chief Production Editor of the Loyola of Los Angeles Law Review and published an article on the Fourth Amendment and technology. He received his B.A. from the University of Minnesota where he majored in Political Science and History. David is a member of the State Bar of California and the Orange County Bar Association Tax Section.

Reported opinions include Brashear v. Commissioner, T.C. Memo. 2020-122; Palsgaard v. Commissioner, T.C. Memo. 2018-82; Pritchard v. Commissioner, T.C. Memo. 2017- 136; Holden v. Commissioner, T.C. Memo. 2015-131; Alfaro v. Commissioner, T.C. Summ. Op. 2014-54; In re Gordian Medical, Inc., 499 B.R. 793 (Bankr. C.D. Cal. 2013).

Agenda

I. Types of penalties | 1:00pm – 2:00pm

  1. Late Filing (I.R.C. § 6651(a)(1) and related provisions) | 1:00pm – 1:10pm
  2. Late Payment (I.R.C. § 6651(a)(2)) | 1:10pm – 1:20pm
  3. Accuracy-Related (I.R.C. § 6662) | 1:20pm – 1:30pm
  4. Civil Fraud (I.R.C. § 6663) | 1:30pm – 1:40pm
  5. Trust Funds Recovery Penalty (I.R.C. § 6672) | 1:40pm – 1:50pm
  6. International Information Returns | 1:50pm – 2:00pm
    • Foreign Bank Account Report (FBAR)
    • Other International Information Returns, including Forms 5471, 5472, 8938, 3520, and 3520-A

Break | 2:00pm – 2:10pm

II. Practical insight and advice for penalties | 2:10pm – 2:40pm

III. Penalty abatement process | 2:40pm – 3:10pm

  1. First Time Abatement | 2:40pm – 2:50pm
  2. Reasonable Cause | 2:50pm – 3:00pm
  3. IRS Campaigns | 3:00pm – 3:10pm