Advanced Examination Techniques and the Practitioner’s Role in Protecting Taxpayer Rights

Course Description

Although the IRS audits about 1.1 million taxpayers each year, the vast majority are correspondence audits. During this course, instructor Robert McKenzie will cover the minority of audits where the IRS personally contacts taxpayers and asks to conduct exams at their homes or businesses. Topics covered in this class discuss the following: IRS audit selection techniques, current examination priorities and issues, the use of Audit Technique Guides in the exam process, limit issue focus exams, the practitioner role in the field exam process, an protecting your client's rights during an exam.

Instructor

Robert (Bob) E. McKenzie, EA, Esq.

Robert (Bob) E. McKenzie, EA, Esq., is a partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the IRS and state tax agencies. He has lectured extensively on the subject of taxation and has made numerous media appearances, including on Dateline NBC and ABC World News Tonight.

Bob has been elected to the American College of Tax Counsel where he serves as secretary/treasurer of its board of regents. Prior to entering private practice, he was employed by the IRS Collection Division in Chicago, Illinois. From 2009–2011, Bob served as a member of the IRS Advisory Council (IRSAC), a group appointed by the IRS Commissioner.

Bob is the author of Representation Before the Collection Division of the IRS as well as the coauthor of Representing the Audited Taxpayer Before the IRS and Representation Before the United States Tax Court.

Learning Objectives

Upon successful completion of this course, participants will be able to:

• Identify IRS audit selection techniques
• Recognize how to become a stronger advocate for your client
• Cite different types of audit exams
• Identify your role as a practitioner in field exams
• Recall techniques and sources related to Audit Technique Guides