Assisting Taxpayers with Disabilities (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Assisting Taxpayers with Disabilities (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Assisting Taxpayers with Disabilities (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    This chapter seeks primarily to provide an exhaustive treatment of the various tax benefits for disabled individuals, focusing on the taxation of disability-related income sources, tax preferences, and other issues that may arise when representing a disabled taxpayer before the Service.

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    This is a downloadable chapter from Effectively Representing Your Client Before the IRS, 7th Edition.

    The United States Census Bureau estimated that in 2015 approximately 40 million residents of the United States (12.6% of the civilian, noninstitutionalized population) had a disability. The general definition of "disabled" extends from those with debilitating physical and mental disabilities to those who are otherwise indistinguishable from other taxpayers. But the term "disability" has taken on different meanings across different disciplines, professional fields, and legal practice areas to address separate sets of policy concerns. Such definitions may be quite broad. Yet for tax practitioners, often the most critical question to ask when representing a disabled taxpayer is whether she is "disabled" within the meaning of the Code.

    Accordingly, this chapter seeks primarily to provide an exhaustive treatment of the various tax benefits for disabled individuals, focusing on the taxation of disability-related income sources, tax preferences, and other issues that may arise when representing a disabled taxpayer before the Service. The chapter also discusses the challenges in working with disabled clients and their caretakers. If a disabled client is able to actively participate in their representation, what accommodations will allow them to effectively do so? What unexpected situations may arise? If not, particular care must be given to defining the client - is it the disabled individual or the caretaker of such individual?

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    Product Details

    Sponsors

    Section of Taxation

    Page Count

    61

    Product Code

    5470821PDF30

    Trim Size

    8.5 x 11

    Publication Date

    3/6/2018 12:00:00 AM

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