BROADCASTS.com

b'We look at a case involving the statute of limitations and the issue of reliance on IRS advice.\\xa0 In the case of A. L. Katz & J. L. Miller v. United States the United States Court of Claims explains that a taxpayer cannot use the fact that an IRS employee told them a claim could be filed by a date that turned out to be after the statute had expired to reopen the statute.\\xa0 As well, the case provides an opportunity to look at the general rules that are involved with Section 6511 and the statute of limitations on claims for refund.

The materials for the podcast can be downloaded from http://edzollars.com/2006-09-16_Statute.pdf .

The next couple of weeks may prove challenging in getting the podcast up, as I will be traveling to Novi, Michigan to speak on Monday, come back to my office for Tuesday through Thursday, and then head off on my "Southern" speaking trip, speaking at the Virginia Accounting and Auditing Conference in Roanoke, Virginia on Monday, September 25 and then in Memphis, Tennessee for the Tennessee Society of CPAs on Employee Benefit Plans on Wednesday, September 27.\\xa0 Hopefully I\'ll be able to get some podcasts put together in that time frame.

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .
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