Select a Webcast

July 27, 2018
11:00AM - 1:00PM ET



Course Description

A tax practitioner is frequently confronted with the following question when giving a client a return with a balance due on it: 'Should I file the return right now, or wait until I have the money to pay it?' This presentation address the answer to this question and cover the best methods to represent your non-filing clients. Join Robert McKenzie as he discusses the nuances of IRS investigation techniques, IRC Sec. 6020B returns, and substitutes for returns (SFRs). Additional topics covered include:
• Who might be prosecuted for non-filing and when
• IRS priorities
• IRS notice procedures
• Campus procedures for ASFRs
• How many years to file
• Case resolution techniques


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.

Course Specifics

May 18, 2017

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01135-17-O
IRS Federal Tax Law Credits: 2
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1097
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:
• Specify the filing requirements, payment plans, and potential criminal enforcement for nonfiling taxpayers
• Recognize the components of the IRS non-filer program and the computer matching capabilities for non-filer discovery as well as delinquency check programs
• Recognize the components of the IRS investigative process for securing returns from non-filers and stopfilers
• Identify the requirements for IRC Sec 6020B returns
• Recognize IRS priorities in prosecuting non-filers
• Specify the best approach to represent and file for your nonfiling client


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