Criminal Tax & Accounting Expert Witness

Specialties & Experience of this Expert Witness

Additional Information

Elan Becker,EA is an Enrolled Agent admitted to practice before the IRS & all state tax agencies with a practice focused on tax preparation, tax consulting, tax resolution and complex tax matters for individuals and businesses. Hands-on client experience includes outsourced tax preparation and tax consulting engagements for more than 40 clients, including Schedule C sole proprietors, C-corporation and S-corporation filers. Subject Matter Areas: Tax compliance and reporting obligations for individuals and business entities; C-corporation and S-corporation taxation and entity selection considerations; captive insurance arrangements under IRC §831(a) and §831(b), including relevant Tax Court developments; tax planning for high-net-worth and ultra-high-net-worth individuals; professional liability standards applicable to CPA and EA firms; the intersection of federal tax law and bankruptcy proceedings, including federal tax liens, the automatic stay, tax debt discharge under §523(a)(1), and the application of the three-year, two-year, and 240-day timing rules; IRS collection procedure and taxpayer representation. Continuing Education (myCPE, Accredited CPE Platform): Developed and delivered CPE/CE coursework for licensed CPA's, Enrolled Agents, & Attorneys covering: C-Corp vs. S-Corp Tax Strategies for Client Decisions; Captive Insurance: §831(b), §831(a), and Tax Court Updates; Professional Liability Protection in CPA and EA Firms; and Tax Strategies for High-Net-Worth and Ultra-High-Net-Worth Individuals. Additionally licensed webinars to CPEThink & Illumeo. Self Published Author on Tax Practitioner Guides (Enrolled Agent Concierge): Tax Liens in Bankruptcy: Avoiding, Stripping, and Negotiating Federal Tax Liens; The Automatic Stay and the IRS: What Every Tax Practitioner Needs to Know; The §505 Advantage: The Overlooked Bankruptcy Tool for Lasting Tax Debt Relief; Mastering the Three-Year, Two-Year, and 240-Day Rules Under §523(a)(1) for Permanent Tax Debt Discharge. Enrolled Agents are federally licensed by the U.S. Department of the Treasury and authorized to represent taxpayers before the IRS in all matters, including audits, collections, and appeals.