Tax Procedure
Author: Allison McLeod
| 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 will review situations in which a CPA or accounting professional may have been in danger of being sued. We will cover common law causes of action, such as negligence, and the relevant standards and case law defining what constitutes reasonable practitioner behavior. This course is ideal for lawyers, CPAs, EAs, tax preparers, accountants and insurance personnel.
Publication Date: July 2025
Topics Covered
- Audit Process
- IRS Organization
- Selection of Returns for Examination
- Chances of Audit
- Types of Audit
- Correspondence Examinations
- Dealing with an Auditor
- Statutory Agreements - Offers in Compromise
- 30-Day Letter
- Contents of Formal Written Protest
- Appeals Process
- IRS Collections
- Taxpayer Penalties
- Civil Penalties
- Criminal Fraud
- Statute of Limitations
- Tax Preparer Penalities
Learning Objectives
- State the elements of negligence, the common law cause of action
- Explain what constitutes reasonable practitioner behavior with reference to practice standards and common law
- Explain how to avoid common pitfalls that could lead to the practitioner being sued
- Describe the audit process from the initial filing of the return to collections
- Determine the options available to taxpayers at each state of the audit process
- Identify the soft skills needed when interfacing with the IRS audit team to achieve the best possible result
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
