Coming Clean with the IRS? Use Form 8275 to Minimize Penalty Exposure on Delinquent Filings

Bringing delinquent taxpayers back into compliance is complicated enough. Accuracy-related penalties shouldn't make it harder. In this session, Matt Eddleman, EA, walks through the strategic use of Form 8275 (Disclosure Statement) and how proper disclosure of positions on back-filings can serve as a powerful defense against IRS penalties under IRC § 6662. Attendees will leave with a clear understanding of when and how to execute a disclosure statement, how to protect clients from negligence and accuracy-related penalties, and how to integrate Form 8275 into their broader delinquent return resolution workflow.