When IRS Has Questions – Handling Office and Correspondence Audits


Tuesday, July 9, 2019 · 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-0132
IRS/RPO Approved Program
#7ZBUJ-T-00073-19-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00073-19-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, looks at how the IRS conducts office and correspondence return examinations. The program will examine both correspondence and non-correspondence audits and how tax returns are selected for examination. Panelists will discuss how taxpayers should respond to an audit and who may represent them before the IRS during an examination. The panel also will take up the matter of the IRS issuing third-party summonses to obtain information relating to taxpayers returns and the rights of a taxpayers when IRS issues a third-party summons to obtain information regarding that taxpayer.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of when the IRS will examine a return, the proper response by a taxpayer under examination, who may represent a taxpayer undergoing an audit, and under what circumstances the IRS may issue a third-party summons and the rights of the taxpayer who is the subject of that summons.

Program Learning Objectives

  1. Identify when the IRS will conduct a correspondence or office audit of a taxpayer's return.
  2. Identify how a taxpayer should respond to having his or her return selected for examination and the taxpayer's rights once the return is selected.
  3. Identify the professionals who may represent a taxpayer during a tax audit and the tools available to the taxpayer's representative.
  4. Identify the how the IRS uses third-party summonses to gather information regarding a taxpayer and the taxpayer's rights in the process.

Program Outline

  • What is an Examination or Audit
    • Correspondence exam
    • Non-correspondence exam
    • Substitute for return
    • Taxpayer rights during exam
  • IRS Campus Exam
    • How returns are selected
    • Automated Underreporter Program
    • Notices CP2501 and CP2000
    • Notice of Deficiency, "90 Day Letter"
  • Taxpayer Representation
    • Who may represent taxpayers?
    • Power of attorney
    • E-Services
    • Practitioner Priority Service
    • IRS correspondence
  • IRS Third-Party Summons
    • Records IRS may seek
    • Taxpayer right to notice
    • Taxpayer right to intervene
 

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 25 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. He is currently a speaker at the NTPI events, CSEA Super Seminar 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

To be coming soon

 

 

Industry Panelists

Jennifer MacMillan

Jennifer MacMillan, EA

Jennifer MacMillan has been an enrolled agent, licensed to practice before the Internal Revenue Service, since 1994. Ms. MacMillan owns a Santa Barbara, California-based tax practice specializing in representation, as well as providing individual income tax preparation and planning services. She is a Fellow of the National Association of Enrolled Agents' (NAEA) National Tax Practice Institute (NTPI™) and was on the faculty of NTPI™ for many years, teaching advanced representation skills and ethics courses to Circular 230 practitioners.

Ms. MacMillan has been a contributor to NAEA's EA Journal and to the California Enrolled Agent magazine and is a contributing author for a variety of tax-related publications. Returning as a panelist on Tax Talk Today, she has also appeared as a tax expert on NBC's Today Show, and has been quoted in a variety of publications, including The Wall Street Journal, BusinessWeek, and USA Today. Jennifer was the Chair of the 2016 Internal Revenue Service Advisory Council (IRSAC), is a Past President of the California Society of Enrolled Agents (CSEA) and serves as the 2019-2020 Chair of the NAEA Government Relations Committee.

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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