What to Do and How to Respond to IRS Notices CP2000 and CP2100

Tuesday, September 25, 2018
You have one year from airing date to use this course as credit.
2:00 PM – 3:40 PM ET
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Continuing Education

CPE Program Knowledge Level: Update
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0125
IRS/RPO Approved Program
IRS RPO Course #: Coming Soon

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 moderated 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 uses the mail to review many tax return issues. The program will examine when the IRS issues a Notice CP2000 to propose a change in tax, or a Notice 2501 to reconcile payer reported information and amounts reported on an individual's return. Panelists will discuss how taxpayers should respond to these notices and how to go about resolving disputes. The panel also will take up the matter of backup withholding and the actions payers should take after receiving a Notice CP2100. Panelists will discuss how information return filers may avoid problems with payee information before filing their information returns.

Program Learning Objectives

1) Identify when the IRS will issue a Notice CP2000 or CP2501.

2) Identify how taxpayers should respond to those Notices and how to go about resolving disputes following their receipt.

3) Identify when backup withholding may be required, when the IRS will issue a Notice CP2100, and how the recipient of the Notice should respond.

4) Identify the how payers who must report information to the IRS may avoid problems with payee information before filing returns

Program Outline

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.