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412i, 419e plans litigation and IRS Audit Experts for abusive insurance based plans deemed reportable or listed transactions by the IRS. Monday, June 8, 2015. Saturday, January 24, 2015. IRS Penalties, Audits, Benefit Plans 419e 412i. Tuesday, January 20, 2015. MSCPA -IRS Attacks Biz Owners 419, 412, Section 79 Lance Wallach. Wednesday, January 7, 2015.