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: QAS Self-Study (NASBA); On-Demand (IRS)

Field of Study: Taxes (NASBA); Federal Tax Topic/Federal Tax Related Matter (IRS)

Credit hours: 1 NASBA CPE / 1 IRS CE

Information can be found quickly by searching key terms in the text/PowerPoint using the built-in search feature.

Course expires one year after purchase.

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 for more information regarding our refund and education policies. 



You may also be interested in...

  • $1,199.00

    2024 PASS - Includes All LIVE Webinars

    Buy Now
  • $145.00

    Bundle: S Corporation 2-Part Series On-Demand (NASBA)

    Buy Now
  • $79.00

    Roth IRA Fundamentals (NASBA)

    Buy Now