cpe

Lesson 5 discusses what happens after the exam. How are the results that the IRS identified in Lesson 4 dealt with? We will discuss the… Read More »Lesson 5: What Comes After the Exam CPE

Lesson 4 discusses the guidance provided by the IRS on the steps taken during a U.S. Information Reporting and Withholding audit. The lesson includes a… Read More »Lesson 4: Steps in an Audit CPE

Lesson 3 walks through what to expect in an audit, focusing on the general items the IRS will request. The general items that may be… Read More »Lesson 3: Items Requested Under Audit CPE

Lesson 1 defines key terms and concepts related to Internal Revenue Service audits, including what an audit is, payment systems, liability accounts, transcripts, and other… Read More »Lesson 1: Key Terms CPE

Lesson 2 explains where to find guidance published by the Internal Revenue Service and how to use it, including the differences between an audit of… Read More »Lesson 2: Withholding Agent Audits CPE

Lesson 6 explains the limited withholding liabilities that may occur under Chapter 4 of the Internal Revenue Code or FATCA, the deposit procedures, and the… Read More »Lesson 6: Deposit Requirements CPE

Lesson 5 provides a very high level of reporting under Chapter 4 of the Internal Revenue Code or FATCA including what must be reported from… Read More »Lesson 5: Chapter 4 or FATCA Reporting CPE

Lesson 3 discusses the types of tax documentation (W8 series of forms) that a non-U.S. Beneficial Owner would provide to a Payor or Withholding Agent.… Read More »Lesson 3: Chapter 4 and Account Opening CPE

Lesson 4 explains the limited withholding that may be applied under Chapter 4 of the Internal Revenue Code or FATCA and the types of withholdable… Read More »Lesson 4: FATCA Withholding CPE

Lesson 2 defines key terms that will aid in the discussion of Chapter 4 of the Internal Revenue Code or FATCA.