Recent trends in the research credit
June 23 @ 1:00 pm – 2:00 pm EDT
Research credit claims continue to be the subject of frequent litigation and administrative attention. Federal court decisions emphasize the importance of documentation supporting the performance of qualifying activities and time spent by individuals on such qualifying activities. The result of these decisions is reflected in examination trends and administrative action by the IRS and state tax authorities. On this webcast, we will review recent research credit-related court decisions and pending cases and discuss how these decisions are influencing tax administration (IRS and state examinations).
This webcast is relevant to taxpayers with research credit claims, taxpayers under examination, and taxpayers contemplating research credit claims in the future. Understanding the current judicial decisions and government litigation positions will help taxpayers anticipate what will be required to sustain their research credits.
Topics to be discussed include:
- Recent research credit court decisions
- How the research credit litigation environment is influencing federal and state examinations
Learning objectives
Describe the current judicial environment for research credit claims; describe the influence this environment has on tax administration for research credit claims.
Panelists
- Eileen Bayon, Senior Manager, National Tax Department, Ernst & Young LLP
- Nicole Gresalfi, Senior Manager, National Tax Department, Ernst & Young LLP
- Cate Stewart, Senior Manager, National Tax Department, Ernst & Young LLP
Moderator
- Alexa Claybon, Principal, National Tax Department, Ernst & Young LLP
EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfaxoung LLP
CPE Information (for live events only)
Delivery Method: Group Internet Based
Program Level: Basic
Prerequisites: None
Advanced Preparation: None
Refunds & Cancellations: This course is offered free of charge, therefore there are no refunds given. In the event that a course must be cancelled, participants will be contacted via the email addressed submitted during registration.
Complaint Policy: For complaints or concerns, please submit an inquiry here.
Note: CPE credit is awarded for live webinars only. For more information, visit: https://www.ey.com/en_us/media/webcasts/cpe.
Ernst & Young LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
