Target Audience: CPAs, EAs, RTRPs
Field of Study: Auditing (NASBA); Federal Tax (IRS)
Seminar Level: Beginner
IMPORTANT INFORMATION REGARDING CPE CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT FOR ENROLLED AGENTS (EA). IF YOU ARE NOT AN ENROLLED AGENT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.
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 ORLANDO, FLORIDA, ON AUGUST 5, 2009, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The Small Business/Self-Employed Division delivered this seminar at the Orlando Nationwide Tax Forum in August 2009.
This presentation focuses on the Automated Under Reporter Program and Correspondence Examination Program in the IRS Campuses. The AUR portion includes the process, notices issued, additional information requests, case closure options, and reconsiderations. The CCS portion focuses on the basics of the program, including significant compliance impact, types of issues handled - high-income non-filers, flow-through items, support of abusive scheme efforts, Schedule C abuses, credits, and questionable return preparers - and procedures followed.
By the end of this presentation you will:
- recognize a Correspondence Exam and Automated Underreporter program notice and how to respond to it
- differentiate between a Correspondence Exam and an Automated Substitute for Return Program
- identify the criterion for a correspondence examination
- match the type of response required to a given situation
- identify the most common issues resolved effectively by mail or correspondence examinations
No prerequisites or advanced preparation are required for this seminar.