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IRS Practice Series: Representing Your Client at a 1040 Audit (Not Available)

Author: Eva Rosenberg, Michael Rozbruch

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

This course will explain how to take over an audit from a client, the use of the power of attorney, communications with IRS, scheduling options for the audit, preparing the clients records for the audit, communicating potential results before the audit, and how to conduct the audit.

This topic is the tenth course in the IRS Practice Series.

Publication Date: August 2012

Designed For
Any proactive, current or prospective, Circular 230 practitioner that understands the IRS is ramping up the "close the tax gap". Tax practitioners who want to protect their existing clients from IRS' predatory audit actions. And tax practitioners who want to grow their business into this rapidly expanding market. Note: Those who have earned the Tax Mediary (CTM) Certificate, will earn the Tax Mediary (CTM) Certificate — Intermediate Level upon completion of the full series.

Topics Covered

  • Identifying clients with unreported income
  • Identifying non-deductible expenses
  • Proof of cash spreadsheets
  • (Re)constructing books when client didn't have proper accounting
  • Locating deductions and credits client overlooked
  • What to bring to an audit
  • What not to bring
  • Changing the venue, following up, protecting yourself from your client...and more

Learning Objectives

  • Provide a thorough understanding of the Internal Revenue Manual rules regarding audits.
  • Identify where and how to research IRS audit practices for your client's industry.
  • Recognize IRS examiner limitations and rules.
  • Learn to reconstruct missing data; identify deductions that will definitely be lost during the audit.
  • Identify how to detect your client's unreported income (if any) — before the IRS does.
  • How to find deductions, credits, or adjustments that were missed on the original tax return.



Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A basic understanding of a 1040 audit.

Advance Preparation

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