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Examinations, Appeals & Claims
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Copyright © 2010 | Field of Study: Taxes Level: Basic Recommended CPE Credit 3 hours Prerequisites: None Advanced Preparation: None Type of Delivery: Self-Study Expiration: Course expires 1 year after purchase Course Update: June, 2010 Accreditation: NASBA, IRS, CTEC, OTPB Guarantee/Complaint Resolution |
Course Outline
Lesson 1 - Examination of Returns
Learning Objectives 1
Introduction
Examination Criteria
Contact of Third Parties
Taxpayer Advocate Service
If Your Return Is Examined
Confidentiality Privilege
Recordings
Transfers to Another Area
Repeat Examinations
The Examination
If You Agree
If You Do Not Agree
Fast Track Mediation
Thirty Day Letter
Ninety Day Letter
Suspension of Interest
If You Later Agree
Lesson 2 - Interest Charges
Learning Objectives 2
Stop Interest From Accruing
Payment or Deposit
Notice Not Mailed
Notice Mailed
Pay the Tax With Deposit
Installment Agreement
Interest Netting
Abatement of Interest
Ministerial Act
Managerial Act
Request Abatement of Interest
Review by Tax Court
Declared Disasters
Offer in Compromise
Lesson 3 - Appeal Rights
Learning Objectives 3
Appeal System
Appeal Within the IRS
Protests
Small Case Request
Representation
Appeals to the Courts
Rights Waived
Burden of Proof
Recovering Costs
Prevailing Party
Reasonable Costs
Net Worth Requirements
Qualified Offer
Attorney Fees
Employment Status
Tax Court Review
Tax Court
Small Tax Case Procedure
Request Redetermination
District Court
Refund or Credit
Lesson 4 - Claims for Refund
Learning Objectives 4
Overpaid Tax
Tax Return Request
Time for Filing a Claim
Disaster Area Claims
Refund Claims by Estates
Limit on Amount of Refund
Exceptions
Financial Disability
Processing Claims
Refund Disallowance Claim
Reduced Refund
Injured Spouse Exception
Joint and Several Liability
Taxpayer Advocate
Course Objectives
Lesson - 1After completing Lesson 1, you will be able to:
- Identify the rules with regard to the examination of a tax return
- Identify what confidentiality protections a taxpayer has with a federally authorized practitioner
- Define a Notice of Deficiency
- Define an authorized third party designee's authority
After completing Lesson 2, you will be able to:
- Identify when the IRS must agree to accept the full payment of a tax liability in installments
- Identify the rules for an Offer In Compromise
After completing Lesson 3, you will be able to:
- Identify the areas of disputes that may be resolved in the United States Tax Court
- Identify the only level of appeal within the IRS
- Identify a taxpayer's rights when dealing with IRS employees
- Identify when a taxpayer must file a formal written protest
- Identify which tax cases can be handled under the small tax case procedure in the Tax Court
After completing Lesson 4, you will be able to:
- Identify the types of relief from a joint tax return
- Identify the requirements to be considered an injured spouse
- Figure the amount of tax due/refund when a taxpayer files several tax years at one time