Net Worth Method & Viewpoint Of A Long Island CPA

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By Robert Sutter


The Net Worth Method is able to be put to use when it comes to cases related to taxes. There is a level of intricacy to consider in this regard and I am sure that any Long Island CPA will be able to say the same on the matter. Forensic accounting experts, for instance, are those that will be able to see just how useful that this can be in the long term. Before going into how it can be utilized, it is worth giving a general definition first.

A Long Island CPA can tell you that the Net Worth Method will be utilized in order to help determine differences of net worth between two dates. For those who do not know, the net worth is determined by seeing the total liabilities minus the total assets from it. Authorities the likes of Gettry Marcus can tell you all about this. There are various aspects that can come into effect when making calculations, living expenses being seen as just one of the examples to consider.

It is typical that the Net Worth Method is put to use in cases of tax fraud but to say that this is the only way that it can be put to use would be wrong. In fact, this particular method, which is endorsed by the U.S. Supreme Court, can help accountants in various other cases as well. For example, what if there are fraud investigations that have to be looked into but there is difficulty in the process? This is where the Net Worth Method can be put to use in order to facilitate matters.

However, this method cannot simply be used without prior consent. The U.S. Supreme Court put forth requirements that must be met prior to the Net Worth Method being employed. There should be a definite net worth set in place, first and foremost. After that, plausible explanations by the defendant should be negated. Finally, there should be an establishment that net worth increases are due to the idea of unreported taxable income; only then will the government allow the Net Worth Method to become utilized in any case.

There is a tremendous amount of range linked to the Net Worth Method and how it can be put to use. It seems as though tax-related cases are the ones that will be helped the most but there are others to consider, as any Long Island CPA will be able to tell you. Of course, before this method can be utilized, there are requirements that should be set in place beforehand. If this is the case, I have no doubt that this level of usage will prove all the more effective.




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