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April 21, 2023
2023-0748

Wednesday, May 17 | The current environment for R&D credit claims: A review of the latest guidance (1 pm ET)

New judicial guidance provides insights into R&D claim requirements and IRS administration

Recent court decisions underscore the growing importance of detailed, comprehensive documentation in sustaining an R&D credit claim. This increased focus is reflected in how the IRS examines R&D credits and how the IRS Independent Office of Appeals’ (Appeals) settlements are determined. On this webcast, we will review court decisions and the IRS’s current administration of amended return R&D credit claims, provide observations about R&D credit examinations and appeals, and highlight some state R&D credit activity.

This webcast is relevant to taxpayers with original and amended return R&D credit claims, taxpayers under examination and taxpayers contemplating R&D credit claims in the future. Understanding the current judicial, examination and Appeals environment will help taxpayers anticipate what will be required to sustain an R&D credit.

The following topics will be discussed:

  • Recent R&D credit court decisions
  • IRS’s administration of amended return R&D credit claims
  • Latest examination and Appeals experiences
  • State R&D credit news

Date: Wednesday, 17 May 2023

Time: 1:00–2:00 p.m. ET New York; 10:00–11:00 a.m. PT Los Angeles

Registration: View archive here.

Panelists

  • Alexa Claybon, Principal, National Tax Department, Ernst & Young LLP
  • Trevor Wetherington, Managing Director, Tax Policy & Controversy, Ernst & Young LLP
  • Cate Stewart, Senior Manager, National Tax Department, Ernst & Young LLP

Moderator

  • Craig Frabotta, Principal, National Tax Department, Ernst & Young LLP & EY Global Research Credit Leader

CPE credit offered: up to 1.2 depending on duration. Recommended field of study: Taxes. Learning objective: Assess the current judicial, examination and Appeals environment for R&D credit claims. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | Barbara.Kirchheimer@ey.com

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