|Author :||Jonathan Segraves, Enrolled Agent, Attorney|
|CPE Credits :||2.0|
|IRS Credits :||2|
|Passing Score :||70%|
|Course Type:||NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents|
|Primary Subject-Field Of Study:||
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.
|Usage Rank :||0|
|Experience Level :||Overview|
|Additional Contents :||Complete, no additional material needed|
|Additional Links :|
|Advance Preparation :||None|
|Delivery Method :||Self-Study|
|Intended Participants :||Anyone needing Continuing Professional Education (CPE)|
|Revision Date :||21-Dec-2019|
|NASBA Course Declaration :||Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.|
|Approved Audience :||
NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents - 690
|Keywords :||Taxes, Audit, Reconsideration, cpe, cpa, online course|
|Learning Objectives :||
Course Learning ObjectivesAfter completion of this course, participants should be able to:
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.
|Course Contents :||
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.