The Agony of a Missed Deadline, or, Was that Deadline Really Missed? [CC]

    The Agony of a Missed Deadline, or, Was that Deadline Really Missed? [CC]
    CLE 90 min

    The Agony of a Missed Deadline, or, Was that Deadline Really Missed? [CC]

    This panel will discuss issues associated with what may be missed tax court filing deadlines, missed administrative appeal deadlines, and extended refund claim deadlines in an extraordinary time.

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    1.50 total credit hours including

    • General

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      Approved

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

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      Available for credit

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/28/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/28/2021

    1.50 total credit hours including

    • Substantive Law

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      Available for credit

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

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      Approved

      1.50 credit hours

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      04/28/2023

    2.00 total credit hours including

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      Approved

      2.00 credit hours

      Available until:

      12/31/2022

    1.50 total credit hours including

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      Available for credit

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

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      Applied for

      1.50 credit hours

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      04/28/2022

    1.50 total credit hours including

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      04/28/2023

    2.00 total credit hours including

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      Approved

      2.00 credit hours

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      10/28/2021

    1.50 total credit hours including

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      1.50 credit hours

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      04/28/2023

    1.50 total credit hours including

    • General

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      Applied for

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/28/2022

    1.50 total credit hours including

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      Applied for

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      04/28/2025

    1.50 total credit hours including

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      04/28/2022

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      04/28/2023

    1.50 total credit hours including

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      1.50 credit hours

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      04/28/2023

    1.50 total credit hours including

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      Approved

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      04/28/2021

    1.50 total credit hours including

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      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

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      1.50 credit hours

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      04/28/2023

    1.50 total credit hours including

    • General

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      Approved

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      04/28/2022

    1.50 total credit hours including

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      04/28/2023

    1.50 total credit hours including

    • General

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      1.50 credit hours

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      04/28/2023

    1.80 total credit hours including

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      Self apply

      1.80 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/28/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/28/2023

    1.80 total credit hours including

    • General

      Status:

      Available for credit

      1.80 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      04/28/2022

    1.50 total credit hours including

    • General

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      Approved

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      04/28/2023

    1.50 total credit hours including

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      04/28/2023

    1.50 total credit hours including

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      04/28/2023

    1.50 total credit hours including

    • General

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      Approved

      1.50 credit hours

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      04/28/2023

    1.50 total credit hours including

    • General

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      1.50 credit hours

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      12/31/2020

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      04/28/2023

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      04/28/2023

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      04/28/2023

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      04/28/2022

    1.50 total credit hours including

    • General

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      Approved

      1.50 credit hours

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      04/28/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

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      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

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      04/28/2023

    1.50 total credit hours including

    • General

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      04/28/2023

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      04/28/2023

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      04/28/2023

    1.50 total credit hours including

    • General

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      Applied for

      1.50 credit hours

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      04/28/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

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      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/28/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/31/2020

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      04/29/2021

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      04/28/2023

    1.50 total credit hours including

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      04/28/2021

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    • General

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      04/28/2023

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    Closed Captioned. This panel will discuss issues associated with what may be missed tax court filing deadlines, missed administrative appeal deadlines, and extended refund claim deadlines in an extraordinary time. Potential issues include those associated with access to the court, returned mail from the court, the closing of the court, and the extend filing and claim relief IRS is providing in Notice 2020-23. The IRS has opened the door to jurisdictional relief, and the panelists will discuss that relief as well as the interplay of court rules and court decisions including and since Guralnik to clarify the complex litigating position in which some petitioners may find themselves.

    Moderator: Keith Fogg, Clinical Professor of Law and Director of Federal Tax Clinic, Legal Services Center, Harvard Law School

    Panelists:
    Sheri Dillon, Partner, Morgan Lewis & Bockius.
    Carlton Smith, Volunteer, Tax Clinic at the Legal Services Center, Harvard Law School.
    Elizabeth Maresca, Clinical Professor of Law, Fordham University School of Law.
    Drita Tonuzi, Deputy Chief Counsel (Operations), Internal Revenue Service.

    Product Details

    Panelists

    Carlton Spencer Smith, Drita Tonuzi, Elizabeth Ann Maresca, Keith Temple Fogg, Sheri A Dillon

    Sponsors

    Section of Taxation

    Product Code

    TX2004W09OLC

    Duration

    90

    Publication Date

    4/29/2020 12:00:00 AM

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