IRS compliance initiatives target high income individuals, pass-through entities, and exempt organizations (including qualified plans). Other compliance programs focus on specific industries and issues. Be prepared!
DESIGNED FOR
CPAs in public practice or industry who represent clients or employers before the IRS.
BENEFITS
Learn how the Service's examination process works, how to present issues to the Appeals Division, and options for paying deficiencies. This program covers everything from the initial examination notice to submission of an Offers in Compromise. Also, learn when "Innocent Spouse" relief and automatic installment payments might be available, how Audit Technique Guides can help you, and other IRS collection and audit procedures.
HIGHLIGHTS
- Understand IRS procedures from audit, to appeals, to collection
- Weigh options for clients who are under examination or in collection
- Be more skillful as a representative and advocate
- Audit Technique Guides and examination of returns
- Delinquent tax notices and collection procedures
- Offers in compromise and negotiation tactics
- Innocent Spouse Relief
- Circular 230 update
- Civil penalties and return preparer penalties
- Liens and levies, Form 12153 and the Collection Due Process Hearing
- IRS Administrative Appeals
- Abatement and waiver of penalties: Chapter XX of the IRM
- Professional liability and the Office of Professional Responsibility
- IRS “Fresh Start” initiative
COURSE LEVEL
Intermediate
PREREQUISITES
None
ADVANCE PREPARATION
None