Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2024 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
2020 saw the start of the Coronavirus which brought all sorts of new challenges to both the IRS and taxpayers. Meanwhile, TIGTA reported in May of 2020 that the IRS had identified over 10 million non-filers, many of whom are high income earning, and urged the IRS to take action against them, which it has indeed started doing. The CARES Act was enacted by Congress, and new payment plan options were rolled out to make it easier for taxpayers to get into payment agreements. 2020 saw the IRS start using artificial intelligence to review financial information submitted by taxpayers, and it formed the new Office of Fraud Enforcement. In the first quarter of 2021 the referrals from IRS collection to Criminal Investigation are up 42%. This program will review the current landscape for IRS enforcement and priorities and what practitioners need to know to help their taxpayers.
Publication Date: May 2021
Topics Covered
- The Current State of IRS Collection
- IR 2020”248: What Changed and What Didn't
- Non”Filers
- IRS Use of Data Analytics
- What Comes Next
Learning Objectives
- Identify the new IRS programs designed to help taxpayers
- Recognize and explain the IRS's use of artificial intelligence in its enforcement programs and its impact on taxpayers
- Describe the process for bringing non-filers back into the tax system
- Identify the approximate number of accounts in collection in 2018
- Recognize up to how many days the IR 2020-248 provides for a short-term payment plan
- Identify what is generally issued after the IRS creates an SFR
- Identify the form issued by the IRS with respect to its intent to levy
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Eric L Green
Eric is a partner in
Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York. The focus of Attorney Eric L. Green’s practice is civil and criminal taxpayer representation. Eric is a past chair of the Connecticut Tax Bar and is a Fellow of the American College of Tax Counsel. He is a frequent lecturer on tax topics for national organizations, and is the author of The Accountant’s Guides to IRS Collection and Tax Resolution. He was the creator and lecturer of the CCH IRS Representation Certificate Program, and Eric runs
Tax Rep LLC, which coaches CPAs, EAs and attorneys to represent taxpayers. Eric was previously a columnist for CCH’s Journal of Practice & Procedure, and has the weekly Tax Rep Network podcast.