January 17, 2019 – Jonathan Amitrano will be a panel speaker at the ABA discussing Court Procedure and Practice
Mr. Jonathan Amitrano will be a panel speaker at the 2019 ABA Midyear Tax Meeting, at the program of Court Procedure and Practice Roundtable Discussion. The panel will discuss the role of Form 4340 in Tax Collection Litigation. This discussion will focus on the role of Form 4340 in tax controversies and litigation. The panel will explore the basis of Form 4340, deference to be given to the form by Settlement Officers, Tax Court, and District Court, what items on the form are entitled to a presumption of correctness, admissibility and challenges to the form under the Federal Rules of Evidence, and the impact of lost administrative files.