IRS Employment Tax Examinations (from Annual Virginia Conference on Federal Taxation 2026)

A pre-recorded streaming VIDEO replay of one session from the June 2026 webcast, 77^th Annual Virginia Conference on Federal Taxation.

Virginia’s Premier Tax Conference for Attorneys and Accountants Sponsored by the Virginia Tax Foundation

This session discusses the types of compensation that the IRS generally picks up on IRS employment tax examinations and the IRS’ usual approach in such examinations. It also discusses some unusual compensation and reporting issues, such as FICA on merger or acquisition of a company, FICA for non-qualified deferred compensation plans, employer gifts and awards to employees, and assigning compensation issues.

Faculty

Karen Field, RSM LLP / Washington, DC

Evan Stone, RSM LLP / Washington, DC

Planning Committee

Michael Gracik, Jr., Co‐Director
Keiter / Glen Allen

Cecelia P. Horner, Co‐Director
Hunton Andrews Kurth / Richmond

Paige Anderson
Vinson & Elkins / Richmond

Jeff Barbour
Brown Edwards / Roanoke

Christopher C. Brubaker
Hantzmon Wiebel LLP / Charlottesville

David M. Chase, Jr.
Eide Bailly / Norfolk

David J. Damiani
Kaufman & Canoles / Williamsburg

Michael Doran
University of Virginia School of Law / Charlottesville

Jon G. Neal
McGuireWoods / Richmond

Professor Jeri K. Seidman
University of Virginia McIntire School of Commerce / Charlottesville

Stephen Shashy
Flora Pettit / Charlottesville

Kendal A. Sibley
Hunton Andrews Kurth / Richmond

Melissa Steinmetz
PwC / Washington, DC

Bruce C. Stockburger
Gentry Locke / Roanoke

Kyle H. Wingfield
Williams Mullen / Richmond

Trustees Emeritus

George C. Howell, III
Hunton Andrews Kurth / Richmond 

Lawrence J. Martin
Hantzmon Wiebel LLP / Charlottesville 

Thomas P. Rohman
McGuireWoods LLP / Richmond 

French Slaughter, III
Charlottesville

Thomas R. White
University of Virginia School of Law / Charlottesville

George K. Yin
University of Virginia School of Law / Charlottesville