When bringing non-compliant taxpayers back into regular filing status, mitigating accuracy-related penalties under IRC § 6662 is a critical hurdle for tax professionals. Matt Eddleman, EA, explores the strategic use of Form 8275 (Disclosure Statement), examining how proper execution and adequate disclosure of positions on delinquent returns can serve as an effective defense against IRS negligence and accuracy penalties. Watch to learn the mechanics of executing disclosure statements for back-filings, key penalty defense strategies, and best practices for integrating Form 8275 into your broader tax resolution workflows.

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