When the Revenue Agent Comes A’Knockin’ – The Field Audit and Your Appeal Rights


Tuesday, May 17, 2022 · 2:00 – 3:40 PM ET

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0151
IRS/RPO Approved Program
#7ZBUJ-T-00095-22-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00095-22-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, examines how taxpayers become subject to an IRS field examination or audit. The program will focus on why some returns are selected for a field audit and what takes place during such an examination. Panelists will examine any limitations placed on the conduct of a field examination and the right of taxpayers to representation during the audit process. The panel also will discuss the negotiations that may take place during a field audit and the various avenues of appeal open to taxpayers following the audit.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of how returns become the subject of a field audit, the actual audit process, and the taxpayer's rights during and after a field examination.

Program Learning Objectives

  1. Identify how tax returns become subject to an IRS field audit.
  2. Identify what takes place during the course of a field audit.
  3. Identify the limitations on a field audit and the rights of the taxpayer during the course of the audit.
  4. Identify the avenues of appeal available to the taxpayer during and after the conduct of a field audit.

Program Outline

  • Returns Subject to Field Examination
    • How Returns Are Selected
    • What Takes Place during a Field Audit
    • Fast Track Mediation Program
    • Repetitive Examinations
    • Other Limitations on Field Examinations
    • Investigation by Special Agent
    • Taxpayer Representation
    • Taxpayer Ability to Block Audit

  • Negotiation With Agent
    • Agreed Cases
    • Unagreed Cases
    • Case Review
    • Reopening Closed Cases
    • 30-day Letter

  • Administrative Tax Appeal
    • IRS Office of Appeals
    • Initiating an Appeal
    • Appeals Conference
    • Settlement and Arbitration
    • Appeal Outside IRS

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelists

Coming soon!

 

Industry Panelists

Coming soon!

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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