Michael Sardar presented a CPE course titled "Representing Taxpayers Without Records For Schedule C" for the CPA Academy
This session covered issues that arise for the tax-preparer when working with clients who don’t have adequate records. Topics covered in this webinar included schedule C pitfalls, the Earned Income Tax Credit (EITC), use of reconstructions and estimates, the Cohan rule, and the AICPA Statement on Standards with respect to the use of estimates.
Michael Sardar participated in the panel titled "Reports Of Subcommittees On Important Developments" at the 2019 ABA Taxation Section Midyear Meeting
Important Developments (Civil) – Sara G. Neill and Michelle F. Schwerin, Capes Sokol Goodman Sarachan PC, St. Louis, MO; Important Developments (Criminal) – Evan J. Davis, Hochman Salkin Rettig Toscher & Perez PC, Beverly Hills, CA; International Tax Enforcement – Bruce Zagaris, Berliner Corcoran & Rowe LLP, Washington, DC and Joseph M. Erwin, Dallas, TX; IRS Investigations and Practices – Michael A. Villa Jr., Meadows Collier Reed Cousins Crouch & Ungerman LLP, Dallas, TX and Eric L. Green, Green & Sklarz LLC, New Haven, CT.
NEW YORK (Jan. 9, 2018) -- Kostelanetz & Fink is pleased to announce that Michael Sardar has been named a partner in the firm. Mr. Sardar joined Kostelanetz & Fink’s New York office in 2009. Mr. Sardar handles a wide variety of tax controversy and white collar criminal defense matters. He represents clients before the Internal Revenue Service, state tax authorities, the Department of Justice, and local prosecutors.
This course covered issues that arise for the tax-preparer when working with clients who don’t have adequate records. Schedule C pitfalls, the Earned Income Tax Credit (EITC), use of reconstructions and estimates, the Cohan rule, and the AICPA Statement on Standards with respect to the use of estimates. This session covered tips and ideas on how to handle such issues from tax-return preparation through audit.
In the recent decision in United States v Edward Flume, the court cited a 2010 article on FBAR penalty cases written by Michael Sardar. The decision in the case to deny summary judgment to collect willful FBAR is part of a recent trend away from ruling for the government in FBAR penalty cases. Michael explored the issue further in a recent article in the Journal of Tax Practice and Procedure.
Michael Sardar presented "Offshore Tax Enforcement - Straight From The Horse’s Mouth & FBAR Strategies For Practitioners After The End Of The Voluntary Disclosure Program" at the AAA-CPA National Convention
The AAA-CPA is an organization comprised of individuals who have dually-qualified as attorneys and certified public accountants. Its mission is to provide its members with quality education, opportunities to connect and the professional resources to support and develop their practices.