Agenda

COURSE OUTLINE

Orientation – Familiarity with Materials, Homework assignments and Study Buddy arrangements

Lecture 1 – The big Picture – Overview of Circular 230 responsibilities and privileges and the POA (2 Ethics)

Lecture 2 – Juicy piece – E-Services – for enrolled and for unenrolled preparers

Lecture 3 – Worst piece – Sanction and Penalties and your defenses (2 Ethics)

Lecture 4 – Favorite piece – Legal Authority and Research, Statutes, Communications, FOIA

Lecture 5 – Fascinating piece- Working with Non-Filers

Lecture 6 – Mystery piece – Getting ready for an audit

Lecture 7 – Reconciling Piece – Reviewing the Audit Workpapers

Lecture 8 – Fixing piece – What to do after a bad audit – Appeals, mediation and…

Lecture 9 – Misunderstood piece- Collections – dealing with notices, unpaid taxes and balances due

Lecture 10 – Courtly piece – Tax Court and Beyond and Reviewing your Tax Court Petition

Lecture 11 – Shared piece – Reviewing your Forms 9465, 433s and 656

Lecture 12 – Making your piece – Final Questions and Pulling it all together

You will get data from sample clients to input into your own tax software or forms. You will get profiles of different types of clients, with respectable levels of complexity.

• Form 2848 – The Power of Attorney
• Form 433 series – Financial Statements for IRS
• Form 9465 – Installment Agreement
• Form 656 – Offer in Compromise
• Key Audit Workpaper – Proof of Cash
• Tax Court Petition