IRS Approved CPE Courses
1 hour
Certificate CTEC IRS NASBA

Avoid Mistakes - Part I - Collection & Examination

Tax practice and the resolution of tax problems with the Internal Revenue Service can be tedious and outright challenging. This course will show practitioners how to navigate through the confusing IRS system, help them save time, and enable them to avail their clients of all the rights to which they are entitled. The techniques and tools this course provides will make tax practice less “taxing.”


  • Mistakes in handling IRS liens, levies, and installment agreements
  • Statutes of limitation on collection
  • Audit reconsideration after assessment
  • Innocent spouse relief
  • Offers in compromise
  • Preparing IRS financial statements for clients
  • Collection due process hearings
  • Claims for refund


  • Return selection process for examination: how to avoid unnecessary audits
  • Burden of proof : substantiation and use of oral testimony to substantiate expenses
  • Setting the scope of examination with the IRS examiner: how to determine what the IRS is looking for
  • Dealing with IRS correspondence exams
  • Partnership/S corporation/LLC audits
  • Failure to file situations
  • IRS summonses and enforcement procedures
  • Statute of limitations issues
  • Circular 230 guidelines for practice before the Internal Revenue Service
  • Tax shelters: avoiding abusive tax shelters and pre-filing notification letters

Learning Objectives:

  • Gain a better understanding of IRS procedures
  • Understand how to avoid major mistakes in dealing with the Internal Revenue Service
  • Find out how to provide the best advice for clients

Delivery Method: Self Study
Field of Study: Other Federal Tax
Prerequisites: Experience in representing or advising clients before the IRS in tax compliance or controversy issues.
Advance preparation: None
Program Level: Intermediate
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.