Target Audience: CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)
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 AT NATIONAL HARBOR, MARYLAND, ON JULY 18, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The IRS Office of Appeals Division presented this seminar at the 2018 IRS Nationwide Tax Forum.
Appeals will walk practitioners through the roles, responsibilities and expectations for a hearing. Topics will include what happens once an Appeals Officer is assigned your case – initial contact and hearing options, how to prepare for the hearing, actions during the hearing and post-hearing activities and options. Collection Appeals topics will touch on collection due process, offer in compromise, collection appeals program and trust fund recovery penalty work streams.
By the end of this presentation, you will be able to:
• Determine the meaning of “Ex Parte” Communications
• Identify Appeals commitments to the taxpayer or representative
• Differentiate between Collection work streams that allow a taxpayer to go to tax court
• Identify when a request for appeal must be postmarked
• List voluntary Mediation Programs
No prerequisites or advanced preparation are required for this seminar.