Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

IRS Practice and Procedure: Audits, Appeals, Assessment, Settlement, and Collection (IPP)

8-Hour Program

WHY ATTEND THIS COURSE?

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. 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, and other IRS collection and audit procedures.

DESIGNED FOR...

Accountants who represent clients or employers before the IRS. May also be suitable for public practice.

OBJECTIVE

Participants will be able to:

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

MAJOR SUBJECTS

  • Audit Techniques 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: Part 20 of the IRS Internal Revenue Manual
  • Professional liability and the Office of Professional Responsibility
  • IRS “Fresh Start” initiative

COURSE ACRONYM: IPP

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Intermediate

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Taxes/Special Tax Matters

RECOMMENDED CPE CREDIT: 8 hours


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.