Penalty Abatement & Reasonable Cause
Author: A.J. Reynolds
| 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
This course presents numerous topics within the subject of Reasonable Cause. We will demonstrate how to navigate a first-time Abatement Program. We will show by using the Internal Revenue Manual, IRC, Regulations and case law how to navigate and support your clients reasonable cause position. This course will provide valuable techniques to assist our clients to reduce penalties imposed by the Internal Revenue Service in various situations. Come join us for this indispensable course to assist your clients in their time of need.
Publication Date: August 2025
Designed For
All Tax Professionals that wish to assist their clients with removing penalties
Topics Covered
- Glossary of Terms
- Reasonable Cause Assistant (RCA)
- First Time Abatement Program (FTA)
- Reasonable Cause
- Standards & Authorities
- Abatement & or Appeal Letter Formats
- Case Law
- Revenue Procedure 84-35
- Form 843
- Forms 8275 & 8275-R
Learning Objectives
- Describe the glossary of terms to know
- Explain the First Time Abatement (FTA) Program
- Explain Revenue Procedure 84-35 concerning late filed partnership tax returns
- Explain how to analyze, discuss, and translate Reasonable Cause issues for penalty abatement
- Describe abatement and or appeal letter formats
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
