Over the past several years, the IRS has seen its budget cut significantly. There has been a corresponding reduction in the quality of service that it provides, including a dramatic cutback in its enforcement efforts. This course will examine the methods the IRS is using in this new enforcement climate. It will cover new IRS examination and collection priorities and procedures, IRS criminal investigation initiatives, recent important developments for practitioners, and taxpayer advocate services. Other topics to be discussed include problems in the tax system, new procedures at IRS campuses, and the impact of new IRS leadership. This course is certain to get you up to speed on how to properly advise your clients in this new enforcement environment.
After completing this course, you will be able to:
- Identify IRS initiatives in examinations
- Recognize current changes in IRS collection procedures
- Identify the IRS offshore compliance initiative
- Recognize IRS budget problems and its impact on your clients
- Discuss IRS penalty procedures and analyze common IRS penalties
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