Michael Karlin presented to STEP Los Angeles in June 2020 with co-presenters Paul Sczudlo and Megan Jones of Withers Worldwide, and Ryan and Sarah Stein of the IRS Office of Associate Chief Counsel (International). The presentation examines the “basics” of IRC §7701(b) and treaties, as well as beginning and ending residence, special rules, traps and anomalies, relief under revenue procedures and FAQs, and California residence.
Download PDF
