Speaker: Frank Degen, EA, USTCP
Price: $45.00 NYSSEA Members | $80.00 Non-Member/Future Member
CE: 2 IRS

Judicial Rules & Doctrines in Our Tax World

The Internal Revenue Code is the law. But not every possible scenario can be codified. This session will review a number of Rules & Doctrines that have evolved in Court decisions. These Rules & Doctrines, which may be useful and essential for both tax preparation and taxpayer representation, include the Assignment of Income Doctrine; Substance over Form Doctrine; Beard Rule; Substantial Compliance Doctrine; Cohan Rule.

Our Distinguished Speaker

Frank Degen, EA is a self-employed practitioner in Setauket (Long Island), New York. He has a Bachelors degree in mathematics from Iona College and a Masters degree from Johns Hopkins University. He became an Enrolled Agent in 1984. Frank is a fellow of the National Tax Practice Institute. He is also a non-attorney admitted to practice in the United States Tax Court. Frank served two terms as President of the National Association of Enrolled Agents (NAEA). His first term was during the 2005-2006 year; his second term was during the 2012-2013 year. He served as NAEA GRC Chair for 4 years (2006-2010). He also previously served two terms as an NAEA Director. He was a three term president of the New York State Society of Enrolled Agents (NYSSEA) and was awarded the NYSSEA Founders Award in 1999. He received the NAEA Excellence in Public Awareness Award in 2001, the NAEA EA Mentor Award in 2004, the prestigious NAEA Founders Award in 2006 and the NAEA Advocacy Award in 2013. He has been quoted extensively in publications such as The Wall Street Journal, Business Week, US News and World Report, USA Today and Kiplingers. He has done many radio interviews for NAEA (including repeated interviews with MarketPlace Money on National Public Radio), is a three-time panelist on TaxTalkToday and has appeared on the NBC Nightly News. He has testified on behalf of NAEA before the IRS Oversight Board, the Senate Finance Committee and the House Ways & Means Oversight Sub-Committee. He was chosen three times by Accounting Today to its “Top 100” list. He served a three-year term on the Internal Revenue Service Advisory Council (IRSAC) and was Chair in 2009.

PLEASE NOTE

Registration ends at 5:00 PM on July 23, 2025.   No Refunds after 5:00 PM on July 18, 2025.

In order to complete the registration for this webinar, your confirmation email will contain a link to also register with ZOOM.

Can’t Make It?

If you are interested in this topic but cannot make it to the LIVE webinar, we now have another option for you.

1. Register and pay for this webinar by the deadline.
2. Within a day or two following the LIVE webinar, a link will be sent to you for the recorded presentation.
3. You have 30 days to watch the presentation.
4. ALL Registrants will have the opportunity to view the recording, even if you attended the LIVE presentation.
5. No CE can be awarded for viewing the recording.

NOTE:  Our speaker has graciously allowed us to offer this option.

Register