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
This program will explain the opportunities for practitioners to reopen assessed tax liabilities, including audit reconsideration, doubt-as-to-liability offers, amending tax returns, and challenging the assessment at a CDP hearing. The program will explain each option and when practitioners should consider utilizing each of them.
Publication Date: October 2021
Topics Covered
- Opportunities for practitioners to reopen assessed tax liabilities
- Audit reconsideration
- Doubt-as-to-liability offers
- Amending tax returns
- Challenging the assessment at a CDP hearing
- Explain each option and when practitioners should consider utilizing each of them
Learning Objectives
- Recognize how to request audit reconsideration
- Identify when is it possible to use an amended return to reopen a bad assessment
- Describe how Doubt-as-to-Liability Offers work
- Recognize how to utilize a CDP hearing to force a reconsideration of a tax liability
- Describe how to use refund requests to reopen a bad assessment
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.