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2 Hours
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- Discuss How To Fill In 2848 And 8821 And Inform A Client About The Various IRS Compliance And Collection Resolutions Available To Them.
- Review The Assessment Process And Notice Process.
- Identify The Difference Between A Lien And A Levy.
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1 Hour
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- Identify What Is The Internal Revenue Service Criminal Investigation Voluntary Disclosure Practice.
- Learn The Update On Voluntary Disclosure Practice, And Identify Who May Disclose.
- Recognize How The Accountant Can Provide Expertise To A Voluntary Disclosure Situation.
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1 Hour
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- Analyze about the background of the whistleblower program.
- Recall the process by which the IRS reviews and pursues whistleblower claims.
- Identify how to submit a good whistleblower claim that satisfies IRS criteria.
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1 Hour
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- Review The Basic Transcripts And Analyze The Most Common Transaction Codes (TC).
- Explain How To Request IRS Transcripts.
- Discuss Various IRS Transcripts Analytical Reports.
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3 Hours
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- Define At Least 12 Sections Of The IRS Online Platform Including Information And Guidance; And Identify At Least 3 Categories Of IRS Publications And Documents.
- Recognize At Least 5 Online Calculators That Provide Answers To Tax Questions; And Utilize At Least 12 Tax Centers That Aggregate Tax Information On Specific Industries And Professions.
- Use At Least 5 Multi-Media Portals That Provide Information In Video, Audio, And Webinar Formats.
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3 Hours
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- Define At Least 25 Sections Of The IRS Manual With Information And Guidance And Explain At Least 10 Ways The Manual Can Assist Tax Advisors.
- Identify At Least 5 Checklists The IRS Uses To Review Websites, Analyze Financials, And Make Collection Decisions.
- Utilize 2 Checklists To Guide Fraud And Money Laundering Inquiries, And Use At Least 10 Audit Technique Guides (ATGs) That Provide Insight Into Issues And Accounting Methods Unique To Specific Industries.
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1 Hour
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- Identify important differences between the statute of limitations for collections vs. audit.
- Recognize what tolls statutes and what doesn’t.
- Recall how to coach clients to avoid FUTURE tax problems with monthly estimated tax payments.
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3 Hours
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- Identify at least 5 major sections of their online platform and the leading services and features offered in each.
- Define at least 4 criteria the agency uses to determine if a taxpayer is eligible for their assistance.
- Point out at least 5 criteria the agency uses to decide if a taxpayer is NOT eligible for their help.
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5 Hours
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- Discuss Information Document Requests And Collection Requests And How To Respond To Them And Identify Legal & Ethical Issues Involved With Providing Documents To The IRS.
- Analyze What The IRS Will Ask In A Client Interview, How To Respond, And How To Protect Your Client From The IRS.
- Inspect When The IRS Can Summon Information And Explore The IRS Delinquent Return Procedures For Providing Delinquent Returns.
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2 Hours
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- Review Why And How The IRS Will File A Notice Of Federal Tax Lien.
- Recognize The Power Of The Filed (And Unfiled) Tax Lien And Identify The Various Procedures Available To Subordinate Or Discharge A Lien.
- Analyze The Procedure To Have A Lien Withdrawn.
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1 Hour
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- Define Compliance Requirements For Each Entity Type And Explore Resolutions Available For BMF Taxpayers (ACS Vs. RO).
- Differentiate Between Business Expenses The IRS Allows Arguments In Favor Of Client Expenses.
- Provide Advice To Business Clients To Ensure Current And Future Compliance And Profitability.
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2 Hours
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- Define Compliance Requirements For Each Entity Type And The Different Resolutions Available For BMF Taxpayers (ACS Vs. RO).
- Analyze How To Use Business Records To Prepare A Comprehensive CIS 433-B Or 433-A.
- Differentiate Between Business Expenses The IRS Allows And The Arguments In Favor Of Client Expenses.
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2 Hours
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- Explain Collections Appeals.
- Discuss Collection Due Process (CDP).
- Differentiate Between Collection Appeal Protests (CAP) And Collection Due Process (CDP) Appeals.
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2 Hours
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- Review The Various E Service Products And How To Apply E Service Products In Tax Practice.
- Review IRS Transcripts Of Account.
- Identify Changes With The Creation Of The New Tax Pro Account From 2023 To 2024.
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1 Hour
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- Discuss the fundamentals of tax collections, including statutes, levies, and liens.
- Explore various payment alternatives and their implications for taxpayers.
- Analyze the intricacies of Installment Agreements and their implementation.
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2 Hours
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- Explain the proper defenses and real-life procedure of a Trust Fund Recovery Penalty Interview, conducted by the IRS.
- Discuss why IRS needs to document that they have followed procedures to determine all of the responsible Principals of a business entity that has failed to pay employment taxes.
- Review the before, during, and after phases of the TFRP Interview Meeting.
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2 Hours
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- Explain the actual process and procedure behind the CDP Process.
- Analyze what appeals want and when.
- Review what will be and what will not be discussed at the Hearing.
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2 Hours
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- Discuss the key strategies for effective negotiation with a Revenue Officer in representation cases.
- Identify the appropriate steps and considerations when setting up payment plans as a resolution with a Revenue Officer.
- Explain techniques to address and resolve disagreements with a Revenue Officer during the negotiation process.
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2 Hours
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- Gain a deep understanding of the audit process, from initiation to conclusion.
- Identify the red flags and challenges associated with eggshell audits.
- Discuss the importance of attorney-client privilege in tax cases.
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2 Hours
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- Explain the concept of due process in the context of IRS proceedings, understanding its role in safeguarding and enforcing private rights.
- Explore the sequence of notifications and communications outlined within the tax code and IRS letters, gaining a comprehensive understanding of the procedural steps involved in IRS due process.
- Analyze the specific procedural rights bestowed upon taxpayers before the initiation of IRS actions, empowering participants to navigate the intricate landscape of tax proceedings with confidence and informed decision-making.
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2 Hours
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- Evolution and rationale behind IRS streamlined filing procedures.
- Exploring FBAR significance in international reporting.
- Analyzing alterations to IRS streamlined procedures.
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2 Hours
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- Unveil online resources for IRS Collection Financial Standards.
- Decode IRS changes in Collection Financial Standards.
- Apply monthly standards for favorable collection resolutions.
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2.5 Hours
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- Analyze tension in offshore audits, addressing incomplete foreign data.
- Explore Fifth Amendment privilege's multifaceted application, including recent limitations.
- Review legal complexities of document production, citing recent court decisions.
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2 Hours
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- Explain consequences of refusing to meet without representation.
- Identify appropriate parties to report overreaching.
- Analyze using appeal rights for IRS Settlement Officer intervention.
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2 Hours
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- Analyze IRS abbreviations in Collection Letters.
- Identify Collection letter process.
- Discuss how each letter fits into client's case.
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2 Hours
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- Review four cases for Streamlined Installment Agreement Negotiations.
- Analyze debt repayment methods.
- Explain correct streamlined installment agreement payment amount.
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1.5 Hours
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- Review IRS Collection employees' techniques for Form 433-A and 433-F.
- Analyze IRS calculation of monthly payment ability.
- Discuss IRS National Standards and application.
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2 Hours
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- Review initial Rep Client interview.
- Analyze Compliance and Resolution steps.
- Discuss case studies to enhance understanding.
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2.5 Hours
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- Discuss differences between First Time Abatement (FTA) and Penalty Abatement.
- Analyze sample penalty abatement submission letters.
- Review actual IRS response letters to abatement requests.
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2 Hours
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- Discuss federal tax evasion statute.
- Explore IRS methods for income reconstruction.
- Gain insights into FBAR rule and implications.
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2 Hours
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- Explain essential traits and skills for IRS representation.
- Analyze conducting thorough initial client interviews.
- Gain insights into common challenges in IRS representation.
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1 Hour
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- Analyze basics of managing state tax audit.
- Review pre-plan, actual audit, and post-audit processes.
- Discuss steps to offset liability findings.
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1 Hour
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- Identify defense strategies for TFRP cases.
- Recall taxpayer rights in collection or appeals.
- Discover strategies to resolve employment tax issues.
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4 Hours
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- Recall the process for bringing non-filers back into the tax season
- The process of income estimation if income related information cannot be produced by the client.
- Identfy the various answer of the questions from Internal Revenue Criminal Investigators during the Interview of you and your knowledge of the client’s return preparation.
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2 Hours
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- Identify essential documentation for accurate Offer in Compromise submissions.
- Analyze case studies to understand different strategies for tax resolution.
- Evaluate the impact of personal circumstances on OIC eligibility outcomes.
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2 Hours
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- Understand the IRS audit process and its critical steps.
- Analyze balance sheet accuracy to prevent audit complications.
- Identify and address common red flags in small business audits.
- Implement strategies to avoid penalties during IRS small business audits.
- Prepare accurate records to ensure a successful audit outcome.
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1 Hour
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- Identify IRS delinquent return triggers and their impact on compliance.
- Analyze the IRS Return Delinquency Program's role in tax investigations.
- Navigate IRS collection processes for resolving delinquent return cases.
- Evaluate exceptional cases and their implications in delinquent return investigations.
- Develop strategies for effectively preparing and filing delinquent returns.
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2 Hours
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- Identify negligence penalties and their application.
- Assess whether preparer penalties apply and the associated risks.
- Analyze how to utilize amended returns to reduce penalty impact effectively.
- Discuss the appeals process to challenge penalties with confidence.
- Implement strategies to minimize penalty risk for clients.
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1 Hour
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- To identify the General Obligations of Representatives.
- To recognize who is a prepare for the prepare penalty rules and what penalties may apply to tax return prepares
- To identify the requirements of Circular 230 and what is a covered opinion
- To recall the intersection of state professional conduct rules and IRS Office of Professional Responsibility rules
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