Exam to Appeals: Helping Clients with Post-Return Issues

This program was recorded live on Tuesday, November 15, 2016
You have until 12/31/17 to use this course as credit.

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0113
IRS/RPO Approved Program
#7ZBUJ-T-00053-16-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00053-16-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. Former Director of Internal Communications for the IRS, Les Witmer, moderates the program.

In this program, the panel will examine how to navigate compliance cases, from inception through appeals. Among the issues explored will be how best to represent a client undergoing a tax examination. The panel also will discuss how IRS goes about collecting tax debts and how the professional can assist the taxpayer at this stage of the process. Finally, the panel will turn to the matter of appealing administrative decisions, both within the IRS and through the courts.

The course of learning for this program has been designed to enhance professional knowledge of Federal taxation or Federal tax related matters.

Program Learning Objectives

  1. 1) Identify the percent-increase in the number of phishing and malware attacks.
    2) Identify which publication reviews safeguarding taxpayer information.
    3) Identify the number of taxpayers in 2015 that received installment agreements.
    4) Identify the IRS app that allows taxpayers to check their refund status, make a payment and find free tax preparation assistance.

Program Outline


Les Witmer, APR
Communications Consultant

Les Witmer has served as the moderator for Tax Talk Today since 2001. He is a Communications Consultant in Atlanta. He retired after a distinguished career of 34 years with the Federal Government serving the last 23 years with the Internal Revenue Service. He held various positions with the IRS in Communications and Taxpayer Information and retired during the stand-up of the Wage and Investment Division as the Director of Communications. He also was periodically assigned by the U.S. Treasury Department to the Office of Economic Cooperation and Development (OECD) to be a member of an international team that advised and conducted seminars on Taxpayer Information and Customer Service programs to tax and ministry of finance officials from Russia and other Eastern European Countries. Preceding IRS, he served on active duty with the U.S. Army including as an infantry officer in Vietnam. He had other active duty and reserve assignments culminating with being activated during Desert Storm. He retired as a Lieutenant Colonel. He holds a B.S. in Journalism from the University of Southern Mississippi and an M.S. in Public Administration from the American University.

IRS Panelists

IRS panelist

Director, Technical Guidance
Internal Revenue Service- Appeals

Joe Ali is the Director for Appeals Technical Guidance. The Appeals mission is to resolve tax disputes without litigation; it provides an efficient, independent administrative appeal process for all taxpayers. Technical Guidance ensures nationwide uniform and consistent treatment of specific issues. Joe is a CPA and CGMA.

Keith R. Dyson
Supervisory Tax Analyst for SB/SE Campus Exam Programs

Keith Dyson has been with the Internal Revenue Service for 29 years. He started with IRS as a Customer Service Telephone Representative at the Baltimore Call site and was a team manager for 8 years at the call site. In 1999, Keith became a Headquarters Analyst in the New Carrollton Office and also held management positions.

Currently, Keith is the Supervisory Tax Analyst for SB/SE Campus Exam Programs. He has oversight of the Campus Exam Programs staff who establishes, issues, and monitor adherence to the policy and procedures for the Campus Examinations (also known as Correspondence Examinations).

Quinton Smith
IRS Director for the Collection Operations, Field, Gulf States Area

Quinton began his career as a revenue officer in 1981. He was selected as a Collection group manager in Oklahoma in 1986, became Chief, Special Procedures, in 1992, and Collection Field Branch Chief in Austin, Texas, in 1994. He was the first Territory Manager for Taxpayer Education and Communication (TEC) in 2000.

In 2007, Quinton was selected as the Campus Services Collection Operation (CSCO) Operations Manager in Wage and Investment. He served as Acting Director of the Atlanta Compliance Operation, and Field Assistance before entering the CDP program. He is a graduate of the 2010 CDP program. Upon graduation he accepted his first Director assignment as Director of Stakeholder Partnership Education and Communication (SPEC) in Fresno, California. In 2012 he became the Director of Advisory and Insolvency covering the entire country. Quinton currently serves as the Area Director for Collection in the Gulf States Area.

Industry Panelists

Lonnie Gary, EA, USTCP
Partner, Young, Craig & Co., LLP

Lonnie Gary is an enrolled agent from Mountain View, California and specializes in federal and state tax agency representation. Lonnie has been preparing tax returns professionally for twenty-eight years and passed the Special Enrollment Exam in 1992. He is also admitted to practice before the United States Tax Court as a non-attorney.

Lonnie served on the Internal Revenue Service Advisory Council (IRSAC) where he was Chair of the Office of Professional Responsibility (OPR) Sub-group. Lonnie has presented tax seminars to various business groups, IRS Forums and EA chapters. He has also appeared on the Tax Talk Today program discussing professional ethics and tax law changes.

Lonnie currently serves on the Government Relations Committee of NAEA and is past president (2014-2015). He is also a past president (2003-2004) of the California Society of Enrolled Agents (CSEA) and past president (1999-2000) of the East Bay Association of Enrolled Agents (EBAEA).

Donald Rosenberg, EA

Donald Rosenberg, EA, is an enrolled agent in private practice in the New York City metropolitan area. He represents taxpayers in exams, collections and appeals, and makes presentations around the country on representation issues. A Fellow of the National Tax Practice Institute ™ (NTPI ®), he is a long-time instructor for NTPI Level 2. Rosenberg is also an adjunct lecturer at Eugenio Maria de Hostos Community College in the Bronx, NY. He is a member of the National Association of Enrolled Agents (NAEA) and is the Past President of the New York State Society of Enrolled Agents (NYSSEA).

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.