The Taxpayer Advocate Program
Author: Janice Feldman
| 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 discuss the history of the Taxpayer Advocate program, taxpayer rights, how to effectively and appropriately seek TAS assistance, and the tools that the Taxpayer Advocate office has to assist in resolving a taxpayer’s case.
Publication Date: June 2025
Topics Covered
- History of the Taxpayer Advocate Service (TAS)
- Statutory authority of TAS
- TAS case criteria
- Requesting TAS assistance
- Filing out a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)
- How to report a systemic issue on the Systemic Advocacy Management System (SAMS).
- Taxpayer Assistance Orders
- The Taxpayer Bill of Rights
Learning Objectives
- Identify the purpose of the Taxpayer Advocate Service (TAS)
- Identify what type of assistance TAS can provide
- Describe TAS case criteria
- Identify when to use the Taxpayer Advocate's office to resolve an issue
- Recognize when a taxpayer assistance order under IRC section 7811 can be issued
- Identify the IRC that establishes and outlines the functions of the Office of the Taxpayer Advocate within the IRS
- Identify how many reports the National Taxpayer Advocate is required to submit to Congress every year
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
