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Megan L. Brackney Presents “Defining the Reasonable Cause Defense to Tax and Information Reporting Penalties” For Lawline
December 3, 2021 @ 2:00 pm - 3:00 pm
On December 3, 2021, Megan L. Brackney presents “Defining the Reasonable Cause Defense to Tax and Information Reporting Penalties” for Lawline.
“Reasonable cause” is a defense to most penalties in the Internal Revenue Code. This program discusses how “reasonable cause” is defined in various contexts, including delinquency penalties, accuracy penalties, foreign information return penalties, and penalties for noncompliance, such as failure to file Forms 8300 and to issue tax reporting forms, such as Forms W-2 and 1099. The program (1) reviews the concepts of “reasonable cause” as a defense to tax penalties, (2) discusses Code sections, Treasury Regulations, and case law defining “reasonable cause” in different contexts, and (3) identifies techniques for presenting “reasonable cause” defenses to penalties.
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