With the challenges of staffing and the pandemic, the IRS has increased its use of automation, including the automated under reporter and automated substitute for returns. Many of these proposed assessments either go unchallenged by taxpayers or, when documents are submitted, they are ignored by the IRS, leading to bad assessments and enforcement against taxpayers. 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.
Understand how to request audit reconsideration
Identify when is it possible to use an amended return to reopen a bad assessment
Explain how Doubt-as-to-Liability Offers work
Understand 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
Due to the in-depth nature of this workshop, attendance is limited, so all attendee questions can be answered.
- Understand how to request audit reconsideration
- Identify when is it possible to use an amended return to reopen a bad assessment
- Explain how Doubt-as-to-Liability Offers work
- Understand 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
Advanced Preparation: None
Program Level: Intermediate
Delivery Method: Group Internet Based
Field of Study: Tax
CPE: 2 hours
IRS CE: 2 hours
Green & Sklarz, LLC is the sponsoring organization for Tax Rep LLC’s CPE programming. Green & Sklarz, LLC is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org. Green & Sklarz, LLC’s NASBA sponsor number is 132892.
Program Number: 15UFN-T-00249-22-O
Title: How to Challenge and Correct an Assessed Tax
Cancellation Policy: If you find you cannot make the program after registering, please contact our office by either email (email@example.com or by phone (203-285-8545) and let us know you will be unable to make the program.
Concerns or Complaints: If you have suggestions or concerns about anything in the program or the materials, please direct them to Nicole Golino at firstname.lastname@example.org or by calling us at (203) 285-8545.
CPE Credits & Field of Study: Recommended 2 CPE Credit Hours in the Field of Taxation. In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour