IRS Penalty Notice Abatement and B-Notice Processing/Backup Withholding Strategies for 2026
Date: Wednesday, September 16, 2026
Instructor: Steven D. Mercatante
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours 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
With constant revisions to Form 1099 and the related rule changes, it is crucial to remain up-to-date with the current information reporting laws to avoid those dreaded penalties and interest not to mention the time consumed to make corrections. Whether you are new or seeking an update this course will provide CPAs, Accounts Payable, Payroll, and Tax with plain English guidance to help minimize 1099 filing mistakes while breaking down the toughest 1099 payee and payment reporting situations.
In this course, industry expert and corporate tax attorney Steven D. Mercatante Esq. takes a look at some of the more common problems experienced by CPAs, accounts payable, and tax departments related to documenting, validating, and reporting payee information on IRS Forms 1099. He identifies key issues and best-practices for addressing them.
Topics Covered
- Recent Updates
- Backup withholding tips and proactive TIN solicitation steps
- Updates for 1099 Reporting
- 1099 Validation Starts with the W-9: Name and Tin "Cheat Sheet"
- Validating Data
- B-Notice Response Best Practices
- IRS Form 972-CG Proposed Penalty Notice and Reasonable Cause
Learning Objectives
- Determine which 1099 to use and watch out for key trouble spots on the most commonly filed Forms 1099
- Identify how to respond to IRS penalty notices, including crafting arguments in seeking abatements
- Identify W-9 document validation best practices with a focus on situations when multiple names are provided, handling undocumented payees, exempt organization payees, and IRS TIN Match Program best practices
- Identify recent 1099 changes as well as analysis of the Form 1099-NEC and 1099-MISC
- Recognize how to process an IRS Form CP2100 and identify when a B-Notice is a second and not first B-notice
- Identify valuable tips for E-Filing and for using the Combined Federal/State Filing Program
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
