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Course #: 2019011621
Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this additional amount.
Businesses often fail, leaving Texas taxes unpaid—either those from failed reports or audit assessments. The Comptroller has an arsenal of different laws his agency uses to recover these unpaid taxes from the failed business’s officers, directors and employees. This presentation discusses the laws imposing personal liability as well as the strategies to pursue in defending against personal liability.
Participants will understand defending against personal assessments rising from
- failing to pay over collected taxes
- intentionally failing to file a report, substantially understating tax, and records misconduct
- Texas franchise tax reporting and payment failures
- contributing to tax evasion
- liabilities of a purchased business
- fraudulent transfer of assets
Prerequisites: The method of presentation is group-live instruction and the program level is basic. There are no prerequisites for this course nor is there any advanced preparation required.
1 CE hour