Target Audience: CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)
Seminar Level: Beginner
IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (afsp) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.
Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.
IRS COMMUNICATIONS AND LIAISON IS 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.LEARNINGMARKET.ORG
DISCLAIMER: THIS SEMINAR WAS FILMED IN New Orleans, LOUISIANA, ON JULY 27, 2016, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The IRS Office of Appeals presented this seminar at the 2016 IRS Nationwide Tax Forum.
This presentation covers the steps for ensuring that your case is ready to proceed to Appeals and describes the role of Appeals and how the appeals process works. The session outlines what steps should be taken before coming to Appeals, so that taxpayers do not come to Appeals prematurely. The presentation focuses on how to prepare a proper protest and what is necessary for a successful appeal. It also features role-plays that demonstrate how to ensure your case is ready for Appeals consideration and illustrate how your case will be worked. The presentation will round out by discussing the different resolution options in Appeals. This session for Collection-sourced cases will discuss the availability of the Collection Appeals Program (CAP), including what CAP is and how it differs from Collection Due Process.
By the end of this presentation, you will be able to:
• Recall the four Appeals Collection Processes
• Recognize under which form to use to appeal an Offer in Compromise
• Determine how to submit a CAP request
• Determine under which notices CDP case Hearing may be requested
• Identify when post appeals mediation is not available
No prerequisites or advanced preparation are required for this seminar.