How to Avoid IRS Penalties
Author: Susan Harper
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
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
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 course, she will share interesting penalty scenarios.
Publication Date: December 2025
Topics Covered
- Publication 5869
- Timely Mailing of Returns
- Common IRS Penalties
- Penalty Relief
- How to Avoid IRS Penalties
Learning Objectives
- Identify the IRS Tax Gap rates
- Explain the impact of penalties on voluntary compliance
- Identify the distinct types of penalties and how to calculate, pay, remove, reduce, dispute, and avoid
- Explain how to reference IRM 20.1.1 Penalty Handbook
- Identify the IRC that notes that any return or payment received after its due date is treated as filed or paid on the postmark date
- Identify a situation that indicates that reasonable cause for penalty relief does not exist
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
