Webinar Course Descriptions

Overview of Representation – 2 CE

Familiarity with the structure of IRS and the basic rules of engagement from Service operating manuals is necessary in order to effectively represent taxpayers. Discover the information enrolled agents need to start the representation process including uses and rules for IRS Form 2848 (Power of Attorney and Declaration of Representative) and the process for invoking the assistance of IRS Taxpayer Advocates.

Instructor: Claudia Hill, EA

IRS Program Number: X9QQU-T-00070-12-S

 

Communicating with IRS & Notices – 2 CE

This course explores the fundamentals of communicating with the IRS in response to the most frequent types of IRS notices: summary assessment notices, CP-2000 and basic balance due/collection notices. Among the topics covered are which IRS units to contact, utilization of IRS policies to obtain effective results, levels of authority, deciphering computer codes and acronyms, as well as general tax communication techniques.

Instructor: LG Brooks, EA

IRS Program Number: X9QQU-T-00076-12-S

 

Tax Research & Resources – 2 CE

The secret to finding quick, correct answers to tax questions is to know how to frame the question you are attempting to answer and to know where to look. This session will identify the types of resources that constitute tax authority, and show attendees where to find them online and (mostly) free. Special emphasis will be focused on resources available on www.irs.gov including online applications, e-services and telephone contracts. Receive an overview of research resources commonly used by return preparers, know which resources constitute authority and for what purpose, and have a familiarity with resources available at www.irs.gov.

Instructor: Claudia Hill, EA

IRS Program Number: X9QQU-T-00073-12-S

 

Introduction to Examination – 4 CE

Since protecting taxpayers’ rights is our primary duty as representatives, it is crucial that we understand IRS examiners’ priorities and techniques when defending taxpayers under audit. From relatively simple correspondence audits to complex field exams, this course offers practitioners a range of tools and the practical knowledge to be an effective advocate, providing the best possible results for clients under audit. Become familiar with every step of the audit process; IRS selection and classification, pre-audit communications, essential research, records and preparation, the role of the audit/audit manager, and managing client expectations.

Instructor: Jennifer MacMillan, EA

IRS Program Number: X9QQU-T-00013-12-S

 

Introduction to Appeals – 3 CE

What happens when the exam result is unsatisfactory? What issues can be heard by appeals? This introductory class discusses the representative’s role within IRS Appeals Division process including how to write a protest and what alternative dispute resolution programs are available. Approximately 85% of unagreed exam cases are settled in appeals. Learn how to prepare for an appeals conference that emphasizes IRS’ hazard of litigation.

Instructor: Bert Hartmann, EA

IRS Program Number: X9QQU-T-00018-12-S

 

Introduction to Collections – 4 CE

The course will cover the fundamentals of the IRS collection system and the skill set needed by those enrolled agents, CPAs, and tax attorneys just beginning to represent clients in collection cases. The course will include practical core knowledge of the collection process and is essential to those who may be unfamiliar with either lien or levy cases. Attendees will gain specific Internal Revenue Code and Internal Revenue Manual knowledge essential to collection alternatives such as offers in compromise, installment agreements and partial payment installment agreements. Also to be discussed are the appropriate timing and use of the collection due process and collection appeals program, as well as the Taxpayer Advocate Office to accomplish client goals.

Instructor: David F. Miles, EA

IRS Program Number: X9QQU-T-00075-12-S

 

Ethics – 2 CE

Circular 230 practitioners walk a fine line between the implicit trust from clients and explicit trust from IRS. This course covers the myriad regulations enrolled agents must follow, the latest changes to Circular 230, and common ethical dilemmas. Specific ethical issues to be discussed include due diligence, conflicting interests, information to be furnished, and prompt disposition of pending matters, as well as the numerous perils, pitfalls, and penalties for failure to follow the rules.

Instructor: Jennifer MacMillan, EA

IRS Program Number: X9QQU-E-00017-12-S (Qualifies for Ethics)

 

Introduction to Criminal Investigations – 2 CE

Study the principles of criminal tax investigation and learn how to answer the questions most frequently asked by clients and preparers. The class will discuss specific situations and the best ways to protect yourself and your client when confronted with an existing or potential criminal investigation. One step, right or wrong, during a criminal investigation can make a major difference.

Instructor: Theodore A. Sinars, JD

IRS Program Number: X9QQU-T-00071-12-S

 

Non-Filers – 2 CE

Why do some taxpayers stop filing tax returns? How many years worth of returns must be filed to bring a taxpayer back into compliance? This introductory class discusses how to represent non-filers while preparing past due tax returns and during resolution of IRS issues related to non-filing including, examination and/or collection. Topics include IRS computer matching documents, IRS notices, substitutes for return, penalty abatement, under-reporter issues and potential criminal exposure.

Instructor: Robert McKenzie, EA, JD

IRS Program Number: X9QQU-T-00072-12-S

 

Engagement Letters – 1 CE

This presentation will explain the use of engagement letters in tax representation (as distinct from tax preparation) and why they are a best business practice. As engagement letters define the scope and objectives and set out the details, terms, responsibilities and understandings of each party, a well-written engagement letter will typically reduce the risk of misunderstandings, and should, at minimum, cover the issues, tax periods involved, duration and professional fees.

Instructor: Claudia Hill, EA

IRS Program Number: X9QQU-T-00077-12-S 1

Tax Issues for Subchapter S Corporations – 2 CPE

S-Corporation taxpayers encounter issues of special importance. This course will examine reasonable compensation, use and restoration of a loan basis, self-rental and home office issues, fringe benefit limitations and the new small employer health insurance credit. Emphasis will be placed on the compliance and accounting aspects of these matters.

Instructor: Lawrence Zimbler, EA

IRS Program Number: X9QQU-T-00005-12-S

 

Solve Your Passive Activity Issues – 2 CPE

Clear up all those questions on passive activities. Learn the requirements for passive income and recharacterization. Solve your questions regarding dispositions as there are currently a vast number of

foreclosures and short sales. In addition, this course will discuss some of the most relevant issues IRS is

observing in their audits.

Instructor: Marti Myers-Garver, EA

IRS Program Number: X9QQU-T-00006-12-S

 

 

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