- NY Credits : 4.0
- TX Credits : 4.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 4.0
Representing Taxpayers Before the IRS
CPAs, lawyers, and others in tax practice have the responsibility of representing taxpayers before the IRS. In this important matter, naturally, you want to protect your client's interests. Gain a thorough understanding of IRS procedures and you increase your level of control when facing the IRS in audit, examination, and collection situations. Knowing what to expect is your advantage. This course details the huge reorganization of the IRS put in motion by the Internal Revenue Service Restructuring and Reform Act of 1998. Learn about the new IRS operating divisions, the IRS Oversight Board, and the National Taxpayer Advocate. Enhance your knowledge of the IRS audit process, the conduct of an IRS examination, and the IRS collection process.
This course provides best practices to work with the Appeals division to prepare a protest of audit findings leading to a closing agreement and a settlement of the audit with a reduction in the tax deficiency findings. In addition to the compliance audit, examine the process of criminal fraud investigation by the IRS and the workings of the statute of limitations.
This course has been updated to include applicable regulations from the Tax Cuts and Jobs Act and is most beneficial to professionals new to the representation of taxpayers before the IRS who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to representing taxpayers before the IRS.
Upon successful completion of this course, the user should be able to:
recognize IRS structure and organization and the rules regarding the audit and examination of returns,
recognize the appeals process with the IRS,
identify the collection process and penalty provisions in the IRS Code, and
recall the audit process of the IRS.