White Paper

9 Pages
  • 9 Pages

Segregation and Aggregation of Activities

 

Review the original five at-risk activities.

Each of the original five at-risk activities is considered to be a separate at-risk activity. Additionally, each oil and gas property, film, etc., within the five listed activities is considered a separate activity.  However, IRC Sec. 465 allows aggregation of activities in certain circumstances. This white paper reviews trade or business activities other than the original five at-risk activities, and how to apply the at-risk limits.

Agenda

Faculty

John R. Dundon, II, EA

John R. Dundon, II, EA

Taxpayer Advocacy Services, Inc.

  • A Fellow of the National Tax Practice Institute and his services are focused exclusively on complicated tax matters and negotiating reasonable settlements with taxing authorities
  • As a Federally Authorized Tax Practitioner and a tax appeals specialist, his focus is to resolve tax matters and reconcile tax disputes for individuals and businesses with federal and/or state issues
  • An IRS Examination/Collection/Appeals Specialist
  • Has served in one capacity or another on the leadership teams of the Colorado Society of Enrolled Agents and the National Association of Enrolled Agents
  • M.B.A. degree, University of Minnesota Carlson School Of Management; B.S. degree in business administration, Marquette University
  • Available in person within the greater Denver area and represents people all over the world with matters before the IRS and State Revenue/Taxation Departments
  • Can be contacted at 720-234-1177, [email protected] or on Twitter® @JohnRDundon

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