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Self-Study Courses

Tax Procedure

2 CPE Credits $41.00/credit hour
5.0 (1 rating)
This course provides an in-depth exploration of tax procedures, equipping professionals with the knowledge and tools to navigate complex compliance requirements. Participants will learn practical strategies for managing audits, resolving disputes, and ensuring adherence to federal and state tax regulations. Through real-world examples and actionable insights, this program empowers attendees to confidently handle procedural challenges and maintain compliance with evolving tax laws.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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

Publication Date: July 2026

Designed For
Ideal for CPAs, tax advisors, enrolled agents, compliance officers, and financial professionals seeking to strengthen their understanding of tax procedures. Also recommended for firm leaders and managers responsible for overseeing tax compliance and audit processes.

Topics Covered

  • Selection for Audit
  • Audit Process
  • Revenue Agents Report (30-day letter)
  • Collections
  • Preparer Penalties
  • Statute of Limitations

Learning Objectives

  • Describe the IRS audit process from return selection through collections
  • Determine taxpayer options during examinations, appeals, and deficiency proceedings
  • Evaluate risk factors and procedural considerations when responding to IRS examinations
  • Apply effective communication and audit-management techniques when interacting with IRS personnel
  • Identify taxpayer and preparer penalties under federal tax procedure rules
  • Differentiate statute-of-limitations rules applicable to assessments, refunds, and fraud situations

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

Instructor

Allison McLeod

Professor McLeod, LL.M., JD, CPA, is currently a full-time Senior Lecturer at the University of North Texas, where she has taught classes in Corporate Income Taxes, Multi-jurisdictional Taxes, Individual Taxes, Tax Research, Ethics and Financial Accounting. She has taught as an adjunct professor at the University of North Texas College of Law.

Prior to Professor McLeod going into academia, she worked for 18 years in industry and in a Big Four accounting firm. Professor McLeod earned a law degree from Baylor School of Law, and an LL.M. degree in Taxation from Southern Methodist School of Law. She has been a licensed CPA since 1993 and has been licensed to practice law since 1992. Professor McLeod has enjoyed teaching live ethics course to CPAs since 2011 and is the owner of  www.cpaethicsonline.com, which offers on-line self-study courses to CPAs. She currently serves on the Professional Ethics Committee of the Texas Society of CPAs.which offers on-line self-study courses to CPAs. She served on the Professional Ethics Committee of the Texas Society of CPAs and the AICPA CPA Exam Committee (REG).
$82.00 / 2 CPE
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