This two-hour ethics course explores valuation ethics and cases. A power-point presentation is backed up by an outline and a complete 10-case file for reference. The presentation is interesting as it implies that IRS finds that valuation practitioner discipline may be less efficient than various practitioner penalty provisions, and the use of taxpayer economic consequences. An implied larger problem is the short sighted appraiser selection criteria that results in (a) minimalist appraisal, by (b) unqualified or low-effort appraisers; much of which may be based upon taxpayer reluctance to ascribe value to a high-quality appraisal.  The case facts teach lessons through the stories of published cases.

Course Objectives:

• Identify current principles in play for a potential winning appraisal while determining a strategy to avoiding both ethics entanglement and a more negative taxpayer outcome. 


• Enables tax practitioners and taxpayers to identify a path to a more efficient arrangement for obtaining a high quality appraisal report and appraiser; the taxpayer and/or tax practitoner then understands and enables a maximized opportunity to determine taxpayer's own efficient, detail justifiable, highest taxpayer outcome preparation.