The webinar will: Explain the meaning of Educational Assistance under IRC Section 127; Explain employer responsibilities for educational assistance; Explain key terms under employer educational plans; Explain what income is excludable from gross income under IRC section(s) 127, 117, 162, 212; plus a live Q&A session

This webinar will: Explain generally how nonresident alien (NRA) individuals are taxed; Identify the common types and tax treatment of effectively connected income (ECI) and U.S. source nonbusiness fixed or determinable, annual or periodical (FDAP) income; Identify the common types of deductions and tax credits available to NRAs; and Provide a live Q & A.

On April 24, 2023, the Independent Office of Appeals hosted a panel discussion during which several tax practitioners shared their perspective on representing taxpayers with international information reporting penalty issues before Appeals. This interactive discussion between Appeals panelists and tax practitioners explores topics such as supervisory approval of international penalties, settlement authority in Appeals, reasonable cause and hazards of litigation (including the impact of recent court rulings). This session was presented as continuing education for Appeals employees and allowed the practitioners and Appeals panelists to exchange best practices for promoting a positive taxpayer experience in Appeals. In Appeals, we are underscoring the community of partners pillar of the IRS’ taxpayer experience strategy. This is the fourth in a series of discussions with tax practitioners focusing on the Appeals process.

On April 24, 2023, the Independent Office of Appeals hosted a panel discussion during which several tax practitioners shared their perspective on representing taxpayers with penalty issues before Appeals. This interactive discussion between Appeals panelists and tax practitioners explores topics such as common domestic penalties (including failure to file, failure to pay, and failure to deposit), reasonable cause and other available administrative relief (such as first-time abatement and COVID-19 penalty relief), and applicability of section 6751(b) supervisory approval. This session was presented as continuing education for Appeals employees and allowed the practitioners and Appeals panelists to exchange best practices for promoting a positive taxpayer experience in Appeals. In Appeals, we are underscoring the community of partners pillar of the IRS’ taxpayer experience strategy. This is the third in a series of discussions with tax practitioners focusing on the Appeals process.

This webinar is presented by the Office of Fraud Enforcement and National Fraud Counsel. The webinar will provide an overview of the Employee Retention Credit (ERC), discuss key areas of ERC compliance, list characteristics of potential ERC fraud, describe ways to report potential ERC fraud and steer your clients away from it and a Q & A session.