February 2019 MCLE Luncheon with Michael A. Perlmutter

Our next MCLE lunchtime program will be on Thursday, February 14, 2019, at 12:00 pm at the Manhattan of La Jolla restaurant, within the Empress Hotel at 7766 Fay Avenue.

We are very pleased to have MICHAEL A. PERLMUTTER,  Principal of Perlmutter Law & Valuation, Inc., as our February speaker.  Mr. Perlmutter, a former IRS Senior Estate Tax Attorney (licensed California) and a California Certified Public Accountant, will present  “Valuation Appraisals:  Ten Appraisal Red Flags that may trigger an IRS audit.”  

Mr. Perlmutter’s presentation will include many examples of actual “red flag” situations he has encountered in reviewing thousands of appraisals during his 27-year career at the Internal Revenue Service.  The presentation will highlight wording/phrases contained in appraisals that are “Red Flags” to the IRS.  Mr. Perlmutter will also include a brief summary of the “red flags” found in a docketed case, Estate of Michael Jackson v. Commissioner, in which he was involved as both a legal and valuation consultant to the IRS.  In addition, the presentation will include a quick introductory overview of valuation methodology for our members reference.

The program, including Q & A, will provide 1.0 hr general credit CLE.

Information About Our Speaker:

MICHAEL  A. PERLMUTTER is a former IRS Senior Estate Tax Attorney.  He holds licenses as both California Attorney and Certified Public Accountant, and holds the professional designations of Certified Valuation Analyst and Accredited Business Appraisal Review.  

During his 27 year tenure at the IRS, Mr. Perlmutter reviewed, critiqued and analyzed thousands of valuation appraisals of all types of assets, and also specialized in Intellectual Property law and valuation.  He has handled tax audits of several well-known and celebrity taxpayers and estates.   

Mr. Perlmutter has written valuation training materials for IRS attorneys and personnel, and has instructed and mentored IRS attorneys and personnel.  

Mr. Perlmutter has given presentations to tax and valuation professionals with the IRS, the AICPA, the ASA, probate referee groups and at the most recent Hawaii Tax Institute seminar.  He has testified at IRS Appeals and prior to retirement from the IRS, has assisted IRS Senior Counsel and the IRS valuation teams in high profile tax court cases and has testified as an expert witness subsequent to leaving the IRS.  

Now in private practice, Mr. Perlmutter offers consulting and appraisal report services, as well as expert witness testimony for a host of valuation assignments.  More information about Mr. Perlmutter can be found at www.perlmutter-law.com.