Waking Up the Dead: How to Challenge an Assessed Tax
Author: Eric L Green
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
This program will explain the opportunities for practitioners to reopen assessed tax liabilities, including audit reconsideration, doubt-as-to-liability offers, amending tax returns, and challenging the assessment at a CDP hearing. The program will explain each option and when practitioners should consider utilizing each of them.
Publication Date: June 2020
Topics Covered
- Opportunities for practitioners to reopen assessed tax liabilities
- Audit reconsideration
- Doubt-as-to-liability offers
- Amending tax returns
- Challenging the assessment at a CDP hearing
- Explain each option and when practitioners should consider utilizing each of them
Learning Objectives
- Recognize and apply opportunities for practitioners to reopen assessed tax liabilities
- Identify each option and when practitioners should consider utilizing each of them
- Identify correct statements regarding audit reconsideration
- Describe true statements regarding bankruptcy
- Identify true statements when a married couple files a joint return
- Describe a qualified amended return
- Recognize an offer in compromise
- Describe what to do when filing for relief under §6015(c)
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
