Audit Reconsideration (Course Id 690)

Taxes - Taxes for Course Id 690

Audit reconsideration is an administrative procedure through which a taxpayer disputes the results of a previous IRS audit, or of a substitute return created for the taxpayer by the IRS due to the taxpayer’s failure to file a return. It can be especially useful in situations where the taxpayer’s appeal deadline has passed, and in situations where the taxpayer has new information or documentation not previously considered by the IRS. This course is designed to explain what audit reconsideration is, the benefits of requesting audit reconsideration, eligibility to request audit reconsideration, how to request audit reconsideration, how requests are handled, and further information regarding audit reconsideration.

NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents - 690

Course Learning Objectives

Learning Objective 1: Describe audit reconsideration.

Learning Objective 2: Identify the benefits to a taxpayer of audit reconsideration.

Learning Objective 3: Determine a taxpayer’s eligibility to request audit reconsideration.

Learning Objective 4: Submit a request for audit reconsideration, with appropriate supporting documentation, to the IRS on a taxpayer’s behalf.

Learning Objective 5: Understand how the IRS processes requests, conducts reconsiderations, and makes determinations; as well as understand the consequences to the taxpayer, the taxpayer’s appeal rights, and subsequent steps the taxpayer can or should take.

Learning Objective 6: Identify other sources of information concerning audit reconsideration.

Section 1
Introduction: What Is Audit Reconsideration?

Learning Objective: Participants should be able to describe audit reconsideration.

Section 2
Benefits: Why Request Audit Reconsideration?

Learning Objective: Participants should be able to identify the benefits to a taxpayer of audit reconsideration.

Section 3
Eligibility: Who Can Request Audit Reconsideration?

Learning Objective: Participants should be able to determine a taxpayer’s eligibility to request audit reconsideration.

Section 4
The Request: How To Request Audit Reconsideration

Learning Objective: Participants should be able to submit a request for audit reconsideration, with appropriate supporting documentation, to the IRS on a taxpayer’s behalf.

Section 5
The Process: How Is The Request Handled?

Learning Objective: Participants should understand how the IRS processes requests, conducts reconsiderations, and makes determinations; as well as understand the consequences to the taxpayer, the taxpayer’s appeal rights, and subsequent steps the taxpayer can or should take.

Section 6
Further Information

Learning Objective: Participants should be able to identify other sources of information concerning audit reconsideration.

Course Learning Objectives

Section 1 - Introduction: What Is Audit Reconsideration?

Section 2 - Benefits: Why Request Audit Reconsideration?

Section 3 - Eligibility: Who Can Request Audit Reconsideration?

Section 4 – The Request: How To Request Audit Reconsideration.

Section 5 – The Process: How Is The Request Handled?

Section 6 – Further Information.

Glossary