Course ID: IPP

IRS Practice And Procedure: Audits, Appeals, Assessment, Settlement, and Collection


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! 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 Offer in Compromise. Learn when “Innocent Spouse” relief might be available, when automatic installment payments might be available, how the IRS’s own Audit Technique Guides can help you, and other IRS collection and audit procedures.


LEARNING OBJECTIVES
  • Understand IRS procedures from audit, to appeals, to collection
  • Weigh options for clients who are under examination or in collection
  • Secure abatement of most penalties
  • Be more skillful as a representative and advocate

MAJOR TOPICS
  • Audit Technique Guides and examination of returns
  • Delinquent tax notices and collection procedures
  • Responsible persons and Trust Fund Recovery
  • 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

DESIGNED FOR
Accountants who represent clients or employers before the IRS

PREREQUISITES
None

COURSE PRODUCER
Nichols Patrick CPE, Inc

CPE CREDITS
8.0

LEVEL
Intermediate

This course is available to be scheduled as:

Group Live
 

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Or, contact BLI: 888-481-3500 or learn@blionline.org