The Internal Revenue Service has clear expectations on what its employees are expected to do related to business valuations when working on estate and gift tax cases. However, limited resources can place severe constraints on IRS business valuers working with IRS estate and gift tax attorneys (ETAs). Given this potential conflict relating to quality and timeliness, consider these insights regarding how to address conflicts with the IRS related to business valuations. It’s important to
ARTICLE ACCESS REQUIRED
Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).
If you are interested in unlimited article access for one year, please select Annual Subscription below.