Making Your Client More Appealing: Taking the Client’s Case to Appeals
Author: Eric L Green
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours 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
Whether by examination or through the collection process, there are times your client will need to seek an independent review of their case to get it resolved. This course will cover how the Independent office of Appeals operates, how clients can take their cases there to be considered, and how best to line up your client’s case to give them the best opportunity to resolve the tax debt.
Publication Date: April 2025
Topics Covered
- After the Exam - Appeal
- 30-Day v. 90-Day Letter
- Preparing for the Appeals Conference
- New AJAC Rules
- The Appeals Conference
- An Offer They Can't Refuse
- Collection Appeals
- Collection Process
- Preparation for the Collection Appeals
Learning Objectives
- Identify the various forms of collection appeals
- Recognize how to explain the role of tax compliance in the appeal
- Identify how cases can get to appeals
- Describe when each type of appeal is appropriate for your taxpayer's case
- Identify the time limit to file in U.S. Tax Court when receiving a Notice of Deficiency
- Identify the function of Form 12153
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
