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September 28, 2012

Tax Aspects of IRS Liens in Bankruptcy

Taxing Matters Series:
Tax Aspects of IRS Tax Liens In Bankruptcy and Insolvency
October 10, 2012 • 12:15-1:15pm • 1.0 CLE hour

During the second installment of the 2012-2013 Taxing Matters series (October 10 from 12:15pm-1:15pm.) learn about the intersection of bankruptcy and IRS tax liens.

The topic of Tax Aspects of IRS Tax Liens in Bankruptcy and Insolvency will be discussed by David S. Jackson, Carlile Patchen & Murphy; and Terry Serena, Senior Attorney Cincinnati (SBSE), IRS. Areas to be covered include the nature, extent, assessment, and notice of federal tax liens; release, discharge, and subordination issues relating to federal tax liens; non-IRS creditors' rights in federal tax lien scenarios; due diligence pointers for transactions involving targets with federal tax liens; closing payment strategies when faced with acquisition of a company with federal tax liens; and trust fund recovery penalty and "responsible person" issues, procedure for assessment and dispute of same.

As a part of the Taxing Matters Series, attendees who register may be eligible for 1.0 hour of CLE credit. Members of the Business Tax Committee may audit this presentation. This seminar is CLE Easy Pass eligible. Box lunches are available for sale, first come first serve, with lunch running from 11:30am to 12:10pm. Register for the program online or call 614/221.4112.