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 |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 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
Explore the world of the IRS with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. With 20 years of instructing CPE courses, Susan will deliver an entertaining and informative discussion to address the IRS Examination process as she continues a 4-part series (various roles of the IRS). In this hour, learn how to educate your clients on what to expect of an IRS audit, as well as available options when you disagree to the proposed audit adjustments, and more.
Publication Date: January 2024
Topics Covered
- Taxpayer Rights
- Examinations by Mail, In Person
- Examinations Before, During, After the Audit
- Balance Due
- Appeals Process
- U.S. Tax Court
Learning Objectives
- Identify the types of IRS Audits
- Describe the role of the IRS Auditor
- Recognize how to navigate the before, during, and after the IRS audit
- Describe actions to take if you agree or disagree to examination results
- Identify the period of time 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
