IRS Approved CPE Courses
3 hours
Certificate CTEC IRS NASBA

Avoid Mistakes - Part II - Appeals, Penalties & Interest

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.”


  • Preparing protests to the IRS 30-day letter
  • Working and resolving issues with the IRS Appeals Office
  • Negotiating settlement agreements and closing agreements

Technical assistance:

  • Requesting a private letter ruling or technical advice memorandum
  • Securing IRS §444 elections for S corporations
  • Exempt organization determinations

Penalties and interest:

  • Abating penalties — failure to file, pay, estimate, deposit, and others
  • Avoiding substantial underpayment of tax and valuation misstatement penalties
  • Avoiding return preparer penalties
  • Abatement of interest
  • Avoiding the filing of frivolous tax returns

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: Avoid Mistakes - Part 1 - Collection & Examination
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.