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Self-Study — Course Detail

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Taxation & Financial Planning

The Internal Revenue Manual: How to Research Tax Issues & Avoid Mistakes
Stuart Sobel
Copyright© 2011

Course: 8112265   Version 1202

NASBA Category:     Taxes     CPE Credits 3
CTEC Credits: 3 Federal / California
Level: Basic    Run Time: 3.0 Hours
Prerequisite: There are no prerequisites.
Advance Preparation: None
IRS Program Nbr: 0MYXB-T-00094-12-S





Course Description

The Internal Revenue Service is often perceived as a clandestine, secretive organization. This course is designed to reduce ignorance of the tax system and improve knowledge of seemingly mysterious IRS processes. You’ll learn how to save valuable time representing clients while reducing the grief associated with resolving tax dilemmas.

The following topics are discussed in detail:

• Techniques for accessing and researching the Internal Revenue Manual
• How to provide relief for a delinquent taxpayer
• Tools and techniques for dealing with IRS Service Center processing problems
• Overview of what transpires during an IRS examination by a revenue agent and how the IRS evaluates the examiner
• How to negotiate an offer in compromise
• Techniques for working with the IRS appeals function
• Analysis of the IRS privacy, disclosure, and informant programs
• Utilizing the IRS Taxpayer Advocate’s Office to protect clients
• Resolving IRS penalty and interest assertions in the best interests of the client
• Overview of the IRS litigation process and client rights
 
 

Western CPE has been approved by the California Tax Education Council to offer Course Title (2071-CE-0179), which provides 3 hours of federal credit and 0 hours of state credit towards the annual “continuing education” requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.


Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Section 1
    • Define the Internal Revenue Manual and identify which parts are public and which are not public.
    • Determine appropriate action to take when the interpretation of a tax law is uncertain.
    • Find the Internal Revenue Manual online.
    • Utilize the Internal Revenue Manual when dealing with C corporations, unpaid, and delinquent taxes.
  • Section 2
More Learning Objectives




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