The Biggest Mistakes Made During Tax Season that Trigger IRS Enforcement!
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 12/31/2026 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 incredibly popular course will cover those mistakes practitioners make during tax season that can cause the IRS to start enforcement action, either through an audit or collection. Join us for the course that will help you avoid the pitfalls that can cause you and your client extreme heartburn!
Publication Date: December 2023
Topics Covered
- Common Mistakes
- Preparer Considerations
- Non-Cash Contributions
- S Corp Reasonable Comp
- Hobby Loss Issues
- Innocent Spouse
- EITC
- Foreign Forms
Learning Objectives
- Identify mistakes made during tax season causing the IRS to start enforcement action
- Recognize pitfalls which can cause you and your client unnecessary work
- Identify the percent of taxpayers that fail to file because they don't make sure the form is actually accepted
- Identify the form that should be used by taxpayers and tax return preparers to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties
- Identify the section of Circular 230 that provides information with respect to diligence as to accuracy
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
