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From: Income & Expenses Reconstruction <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <7a87c111bdec0c831045cad607c7b1ba.1514289674641.newsletter@synergia.data.lt>
Subject: Handling a Taxpayer with No Records
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 Content preview:  Representing the Taxpayer Who Has No Records Back on Popular
    Demand Representing the Taxpayer Who Has No Records NASBA 2.0 for CPAs and
    IRS 2.0 for EAs On Demand Webinar | Thu, December 28, 2017 | 120 minutes
   Available All Day Read More The Ins and Outs of Handling a Taxpayer With No
    Records. [...] 
 
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
w3.org/TR/html4/loose.dtd"><html><head><meta http-equiv=3D"Content-Type" co=
ntent=3D"text/html; charset=3Dutf-8"><title>Representing the Taxpayer Who H=
as No Records</title><style>body {margin: 10px 0; padding: 0 10px; backgrou=
nd: #cecece; font-size: 16px; color:#003366;} table {border-collapse: colla=
pse;} td {font-family: Calibri, serif; color: #333333;}
@media only screen and (max-width:590px)
{ body,table,td,p,a,li,blockquote { -webkit-text-size-adjust:none !importan=
t; } table {width: 100% !important;} .responsive-image img { height: auto !=
important; max-width: 100% !important; width: 100% !important; } }</style><=
/head><body style=3D"background: #cecece; color: #003366; font-size: 16px; =
margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D=
"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:=
 16px; width: 600px; color: #003366; border: 1px solid; margin-top: 10px;">=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px 10px 1px 10px; bord=
er-bottom: 2px solid #07456b;"><font style=3D"font-size:25px; line-height:3=
5px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuche=
t MS', Verdana, sans-serif"><em>Back on Popular Demand</em></font> </td></t=
r><tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, s=
erif; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10px; b=
order-bottom: 2px solid #07456b;"><font style=3D"font-size:44px; line-heigh=
t:54px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebu=
chet MS', Verdana, sans-serif"><strong>Representing the Taxpayer Who Has No=
 Records</strong></font> </td></tr><tr><td align=3D"center" style=3D"color:=
 #ffffff; font-family: Calibri, serif; background: #07456b; font-size: 25px=
; padding: 10px; border-bottom: 2px solid #07456b;"> <font style=3D"font-si=
ze:22px"><u>NASBA 2.0 for CPAs and IRS 2.0 for EAs</u></font> </td></tr><tr=
><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" styl=
e=3D"color: #003366; font-family: Calibri, serif; padding: 10px 10px 10px 1=
0px; line-height: 25px; font-size: 18px;"><strong>On Demand Webinar | <u>Th=
u, December 28, 2017</u> | 120 minutes<br>Available All Day</strong></td></=
tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30=
" style=3D"color: #003366; font-family: Calibri, serif; padding: 0 10px 10p=
x 10px; font-size: 18px; line-height: 35px;"><a href=3D"https://d38rqs2egh0=
8o4.cloudfront.net/nuoroda/40e6e9332c5bdbe12caf278b406cff9b/62222c08db20cc5=
940aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; color:#ffff=
ff; text-decoration:none; padding:3px; border-radius:5px;" rel=3D"40e6e9332=
c5bdbe12caf278b406cff9b"><b> =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></t=
d></tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; paddin=
g: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>The Ins a=
nd Outs of Handling a Taxpayer With No Records.</strong><br><br>It is now m=
ore difficult for non-filers to hide from the Internal Revenue Service (IRS=
). Often the non-filers show up in the practitioner's office and need to fi=
le a return (or many returns), but they do not have records to give to the =
practitioner. With the IRS locating non-filers with far greater ease than e=
ver before, the issues of the client with no records is coming up with incr=
easing frequency.</td></tr><tr><td style=3D"color: #003366; font-family: Ca=
libri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">This se=
ssion by expert speaker <strong>Eric L. Green</strong> will discuss how pra=
ctitioners can help clients to reconstruct their records, to handle IRS req=
uests, and to protect themselves from preparer penalties when filing a retu=
rn where the records are either reconstructed or non-existent. The session =
will explain to practitioners the potential issues when handling a taxpayer=
 who has a lack of records, both when filing a return or later (when the cl=
ient is under exam).</td></tr><tr><td style=3D"color: #003366; font-family:=
 Calibri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">Furt=
her, the session will discuss the steps to have a client do a voluntary dis=
closure when there is reason to be concerned about the returns to be filed.=
 In addition, the session will walk practitioners through the ins-and-outs =
of handling a client with no records, whether its tax return preparation or=
 responding to the IRS notice.</td></tr><tr><td style=3D"color: #003366; fo=
nt-family: Calibri, serif; padding: 15px 15px 0px 15px; margin: 0px;" bgcol=
or=3D"#ffffff"><strong>Session Highlights</strong><ul><li>Documentation req=
uirements for a practitioner when filing a return</li><li>Steps a practitio=
ner take to assist a client when they do not have records to file a return<=
/li><li>Penalty structure for taxpayers and preparers when the taxpayer can=
not support the numbers claimed on a return</li><li>Ways for a practitioner=
 to minimize their exposure when filing a return with a lack of documentati=
on</li><li>How should a practitioner representing a taxpayer before the IRS=
 during an exam handle the documentation issue?</li></ul></td></tr><tr><td =
style=3D"color: #003366; font-family: Calibri, serif; padding: 10px 15px 10=
px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>NASBA &amp; IRS Category=
 of Study: Taxes</strong><br><br><strong>Level: Basic</strong></td></tr><tr=
><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" styl=
e=3D"color: #003366; font-family: Calibri, serif; padding: 10px 10px 10px 1=
0px; font-size: 18px;"> <strong>Faculty: Eric Green</strong></td></tr><tr><=
td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=
=3D"color: #003366; font-family: Calibri, serif; padding: 0px 10px; font-si=
ze: 18px; line-height: 30px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.=
net/nuoroda/f42d58f6b667f5bf5deec79ba3ebeadb/62222c08db20cc5940aa635f5f8651=
a1" style=3D"font-size:20px; background:#f05910; color:#ffffff; text-decora=
tion:none; padding:3px; border-radius:5px;" rel=3D"f42d58f6b667f5bf5deec79b=
a3ebeadb"><b> =C2=A0=C2=A0 Register Now =C2=A0=C2=A0</b></a></td> </tr><tr>=
<td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=
=3D"color: #003366; font-family: Calibri, serif; padding: 10px 10px 1px 10p=
x; font-size: 18px; line-height: 30px;">Use <strong style=3D" font-size:18p=
x;">SANTA</strong> to get <strong style=3D" font-size:18px;">50%</strong> o=
ff. <br>This promo code is valid till Dec 26, 2017 only. <br>For group disc=
ounts, please call <strong><a href=3D"https://d38rqs2egh08o4.cloudfront.net=
/nuoroda/0fec134cbcf98cffd102612cae8c812a/62222c08db20cc5940aa635f5f8651a1"=
 target=3D"_blank" rel=3D"0fec134cbcf98cffd102612cae8c812a">1-800-223-8720<=
/a></strong>.</td></tr><tr><td align=3D"center" valign=3D"top" bgcolor=3D"#=
ffffff" style=3D"color: #003366; font-family: Calibri, serif; font-size: 11=
px; line-height: 15px; padding: 10px;"><hr><strong>Disclaimer:</strong> The=
 content herein does not represent any association between IRS and Eli Fina=
ncial LLC. IRS neither endorses any product of Eli Financial LLC nor warran=
ts accuracy of the content hereto.</td></tr></table><table cellpadding=3D"0=
" cellspacing=3D"0" align=3D"center" bgcolor=3D"#ffffff" style=3D"border-co=
llapse: collapse; font-size: 11px; width: 600px; color: #003366;"><tr><td s=
tyle=3D"color: #000000; font-family: Calibri, serif; background: #cecece; p=
adding: 10px 0;"><strong>Reference No.:</strong> EMLCDE01_26DEC</td></tr></=
table><p align=3D"center"><font color=3D"#000000" size=3D"1" face=3D"Arial"=
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Your request will be processed within 10 days. This is an advertisement. <b=
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