Overview:
IRS Appeals is often the best place to resolve a tax dispute. Appeals can review almost all examination and collection determinations. A practitioner should not handle a complicated examination or collection matter without a thorough understanding of how Appeals operate. This is especially true with the recent changes in the independence of Appeals and the way Appeals handles cases. The course will review the appeals process and strategies for practitioners to represent a client competently before the IRS. State tax appeals will also be discussed and compared.
Objectives:
• Recognize when IRS and state tax administrative appeal rights arise for audits and collection cases • Identify strategies for using appeals and alternate dispute resolution options • Determine how to coordinate appeals with potential litigation
Major Topics:
• Opportunities for appealing IRS actions • Preparing the case for an appeal • Best strategies for handling appeals • Alternate dispute resolution options before and after the appeal • Appeals of collection and penalty determinations • Understanding state appeals for income, sales and employment taxes
Major Topics:
• Opportunities for appealing IRS actions • Preparing the case for an appeal • Best strategies for handling appeals • Alternate dispute resolution options before and after the appeal • Appeals of collection and penalty determinations • Understanding state appeals for income, sales and employment taxes
Designed For:
CPAs, attorneys and enrolled agents.
Prerequisites:
Basic knowledge of dealing with tax authorities.