Obtaining and Understanding Your Client's IRS Account Information (Completed)

NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

This course equips tax professionals with the essential skills needed to obtain, interpret, and use IRS account information to resolve client issues efficiently and accurately. Each year, tens of millions of taxpayers interact with the IRS outside of filing a return—often because of notices, audits, collection activity, or the need to verify tax information for financing or compliance purposes. In these situations, clients rely on their tax advisor to quickly access IRS data, interpret it correctly, and determine next steps.

In this course, you will learn how to perform effective IRS due diligence by identifying where client account information resides, properly securing IRS authorizations, and using IRS online systems and transcripts to diagnose and resolve tax problems. The course provides a practical framework for working with IRS Practitioner Priority Service, campus compliance units, Tax Pro accounts, and taxpayer online tools. You will gain hands‑on insight into the six types of IRS transcripts and how to analyze them to answer client questions, resolve current issues, and identify potential future problems. By the end of the program, you will be prepared to obtain and leverage IRS account information efficiently—enhancing client confidence, reducing resolution time, and strengthening your firm’s year‑round advisory value.

Who Should Attend
This course is designed for tax professionals who regularly assist clients with IRS notices, account questions, and post‑filing issues.

Topics Covered

• The primary sources of IRS taxpayer account information
• IRS authorization requirements and best practices
• The tax problem‑solving process and the role of due diligence
• The six types of IRS transcripts and the data they provide
• Using transcripts to resolve notices, tax problems, and discrepancies
• Working with IRS Practitioner Priority Service, campus units, and online accounts
• Tax Pro Account access and IRS e‑Services transcript delivery
• Best practices for analyzing IRS data and anticipating future client issues

Learning Objectives

• Identify the types of IRS account information available and the sources used to obtain it
• Prepare and execute proper IRS authorizations, including Forms 2848 and 8821
• Apply due diligence procedures to analyze IRS account data and diagnose client tax issues
• Conduct effective inquiries with IRS Practitioner Priority Service and campus compliance units
• Use IRS Tax Pro and taxpayer online accounts to access and interpret client account information
• Analyze the six types of IRS transcripts to answer client questions and resolve tax problems
• Initiate access to IRS e‑Services to obtain client transcripts
• Use IRS transcripts to identify potential future notices and verify prior‑year return accuracy

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None