Find out how to be prepared for the estate and gift tax audit and get practical advice for responding to the IRS.
Many gift and estate tax return preparers do a great job in taking appropriate reporting positions on the returns they prepare, but are not as familiar with the ins and outs of an IRS audit and the issues that are more likely to raise IRS scrutiny. This topic will help you better understand the more common IRS challenges to gift and estate tax returns and how to prepare for audit at the planning stage. You will learn more about the IRS's return selection process, appraisal issues, how IRS Appeals works, and choice of forum if litigation becomes necessary.
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Prepare for Audit at the Planning Stage
IRS Challenges
- Section 2036
- Installment Sales to Intentionally Defective Grantor Trusts
- Valuation
- Formula Clauses
- S Corporation Valuation
- Statute of Limitations/Adequate Disclosure/Donee Liability
- Penalties
IRS Return Selection Process
Appraisal Issues
IRS Appeals
Choice of Forum
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on August 7, 2018.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty

Keri D. Brown
Baker Botts L.L.P.
- Partner in the office of Baker Botts L.L.P.
- Practice emphasizes all aspects of gift and estate tax litigation and controversy work and state court fiduciary litigation
- Conducts regular seminars and workshops on numerous aspects of gift and estate tax controversies
- Author of several publications related to transfer tax controversies
- Fellow of the American College of Trust & Estate Counsel (ACTEC)
- Board certified in estate planning and probate law by the Texas Board of Legal Specialization
- Co-chair of ABA’s RPTE Section Income & Transfer Tax Planning Group, 2018
- Council member, Houston Bar Association’s Probate, Trusts & Estates Section, 2018
- Recognized as a Texas Super Lawyer Rising Star (Thomson Reuters), 2014-2018
- Noted in The Legal 500, United States, 2009-2012, for tax controversy work
- J.D. degree, South Texas College of Law; B.A. degree, Texas A&M University
- Can be contacted at 713-229-1436. [email protected], Twitter® @KeriBrownUSA, and LinkedIn® www.linkedin.com/in/keri-brown/
More Program Information
Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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