Recent trends in the research credit

Latest developments in case law and tax administration

Research credit claims continue to be the subject of frequent litigation and administrative attention. Federal court decisions emphasize the importance of documentation supporting the performance of qualifying activities and time spent by individuals on such qualifying activities. The result of these decisions is reflected in examination trends and administrative action by the IRS and state tax authorities. On this webcast, we will review recent research credit-related court decisions and pending cases and discuss how these decisions are influencing tax administration (IRS and state examinations).

This webcast is relevant to taxpayers with research credit claims, taxpayers under examination, and taxpayers contemplating research credit claims in the future. Understanding the current judicial decisions and government litigation positions will help taxpayers anticipate what will be required to sustain their research credits.

Topics to be discussed include:

• Recent research credit court decisions
• How the research credit litigation environment is influencing federal and state examinations

Learning objectives

Describe the current judicial environment for research credit claims; describe the influence this environment has on tax administration for research credit claims.

Panelists

• Eileen Bayon, Senior Manager, National Tax Department, Ernst & Young LLP
• Nicole Gresalfi, Senior Manager, National Tax Department, Ernst & Young LLP
• Cate Stewart, Senior Manager, National Tax Department, Ernst & Young LLP

Moderator

• Alexa Claybon, Principal, National Tax Department, Ernst & Young LLP

EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax