The IRS Examination Process
Author: Susan Harper
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
IRS examinations (audits) can be intimidating for taxpayers and challenging for professionals who assist them. Understanding the process—from return selection to appeals—is essential for ensuring compliance and protecting taxpayer rights.
Join Susan Harper, a former IRS agent with decades of experience, for an informative and practical session that explains how returns are selected, the different types of audits, and what to expect during the examination process. You’ll also learn strategies for responding to proposed adjustments, navigating appeals, and understanding the timeline for petitioning the U.S. Tax Court.
This course provides actionable insights to help you guide clients through audits confidently and minimize risk. It provides an entertaining and informative discussion in this 4-part series (various roles of the IRS).
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
Publication Date: January 2026
Topics Covered
- Examination Process
- Taxpayer Rights
- Return Selection
- Examination Methods
- Disagreement to Proposed Adjustments
- Appeals Process
- U.S. Tax Court
Learning Objectives
- Describe the IRS examination process from start to finish
- Explain taxpayers’ rights during the examination process
- Identify how returns are selected for examination
- Differentiate between examination methods (mail, office, field)
- Explain what to do if you agree or disagree with the results of the examination
- Explain a taxpayer’s appeal rights
- Identify the period allowed to petition the U.S. Tax Court
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
