When living in a world of tax uncertainty, appropriate disclosure of tax return positions can help protect taxpayers. This course will explain when a taxpayer should consider disclosing a tax return position and how to adequately disclose it on the tax return.

Learning Objectives
  • Explain how disclosure affects the assertion of penalties.
  • Explain how disclosure affects the assessment statute of limitations.
  • Describe how a taxpayer adequately discloses a tax return position.
  • Demonstrate proper completion of Form 8275, Disclosure Statement.

Education Information

IRS Program Number: NMVBP-T-00215-22-S

Length: 50 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: Self-Study

Field of Study: IRS Federal Tax

Credit hour: 1 IRS CE

Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor.

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here to learn more about our education policies. 

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