IRS Practice Series: IRS Potpourri: Types of IRS Relief, Tax Gap, Common IRS Penalties
Date: Thursday, October 22, 2026
Instructor: Susan Harper
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm 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
Explore four types of relief for a potential client (spouse or former spouse), for example, to be relieved of the tax, interest, and penalties on a joint tax return. Discover who is eligible for relief, what type of relief, and how to request relief.
The gross tax gap is the difference between true tax liability for a given tax year and the amount paid on time. It is comprised of the nonfiling gap, the underreporting gap, and the underpayment (or remittance) gap. The net tax gap is the portion of the gross tax gap that the IRS will never recover through enforcement or other late payments. Measuring the tax gap is important for tax authorities and policymakers primarily to assess tax compliance, inform resource allocation, and ensure fairness in the tax system. Understand how this translates to you and your clients.
Also, delve into the IRS’s Penalty Handbookto understand the distinct types of penalties and their impact on voluntary compliance. Learn how to calculate, pay, remove/reduce, dispute, and avoid penalties.
Topics Covered
- Types of IRS Relief
- Eligibility for IRS Relief
- Tax Gap Measurements and Importance
- IRS Penalty Handbook
- Common Penalties
- Penalty Calculation, Removal/Reduction, Dispute, and Avoidance
Learning Objectives
- Explore four types of relief for a potential client (spouse or former spouse
- Discover who is eligible for relief, what type of relief, and how to request relief
- Discuss the IRS tax gap and why it is important to tax authorities and policymakers
- Understand how the tax gap results translate to you and your clients
- Explore the IRS’s Penalty Handbook
- Identify the distinct types of penalties and their impact on voluntary compliance
- Learn how to calculate, pay, remove/reduce, dispute, and avoid penalties
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
