Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
IRS Appeals Division has undergone substantial change over time and that change has influenced the perceptions and attitudes of its appeals officers toward case resolution. It is important that practitioners understand these changes as this will enhance their effectiveness with Appeals. We will discuss the role of IRS Appeals as it has evolved to present. We will also provide insights on the new Alternative Dispute Resolution Program Management Office and analyze strategies and techniques that will enhance the practitioner’s ability to secure favorable case resolution administratively.
Publication Date: August 2025
Designed For
This course would be appropriate for Tax Preparation professionals, CPAs, Enrolled Agents, any other accounting professionals, or anyone who is interested in learning about the process of representing clients during an IRS Examination.
Topics Covered
- IRS's Independent Office of Appeals, Generally
- Getting to Appeals
- Appeals Transparency
- Compliance Participation
- The "Record" in Appeals Conferences
- Appeals Coordinated Issues
- Preparing for an Appeals Conference
- Special Case Procedures
- Alternative Dispute Resolution (ADR)
Learning Objectives
- Explain the context of the IRS Appeals process
- Recognize when IRS appeal rights arise for audits and collection cases
- Identify best practices and strategies in preparing for the Appeals Conference
- Identify other administrative resolution options
- Explain how to coordinate appeals with potential litigation
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Some basic knowledge of IRS process
Advance Preparation
None
Instructor
Samantha Gozlan
Samantha is a Senior Associate at Lippes Mathias where she practices
primarily in Tax Controversy and Audit Defense. Samantha assists clients
with federal income tax issues, federal gratuitous transfer tax issues, and
has represented clients in front of the United States Tax Court. Before
joining the team at Lippes Mathias, she worked for the Internal Revenue
Service’s Office of Chief Counsel in the Large Business and International
Tax Division. Samantha specifically has experience defending Large
Partnerships and Global High Wealth Taxpayer examinations, reviewing
Micro-Captive Insurance and Syndicated Conservation Easement
compliance, and assisting with BBA Partnership Audits.