How to Avoid IRS Penalties
Date: Wednesday, December 17, 2025
Instructor: Susan Harper
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Delve into the IRS’s Penalty Handbook with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years to help you understand the distinct types of penalties and their impact on voluntary compliance.
With 20 years of instructing CPE courses, Susan will deliver an entertaining and informative discussion to explain how to calculate, pay, remove/reduce, dispute, and avoid penalties. Throughout the presentations, she will share interesting penalty scenarios.
Topics Covered
- Fact of Fiction – Tax Gap Rates
- Penalty Handbook – IRM 20.1.1
- 1. Common Tax Penalties
- 2. Calculation
- 3. Payment
- 4. Removal or Reduction – Reasonable Cause, for example
- 5. First Time Abatement
- 6. Dispute
- 7. Avoidance
Learning Objectives
- Identify the Tax Gap rates
- Indetify the Tax Gap rates
- Understand the impact of penalties on voluntary compliance
- Identify the distinct types of penalties and how to:
- - Calculate
- - Pay
- - Remove/Reduce
- - Dispute
- - Avoid
- Reference IRM 20.1.1 Penalty Handbook
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
