Enter your information below (exactly as the IRS has it) to register for this event. Include your PTIN number if you would like to receive continuing education credit with the IRS. CPAs & Attorneys do not need to enter a PTIN if they do not need IRS credit.

Most practitioners can name a few of the ten taxpayer rights. Far fewer use them to change how a case goes.

The Taxpayer Bill of Rights was codified in IRC §7803(a)(3) under the PATH Act in December 2015. It requires the Commissioner to ensure IRS employees know these rights and act in accordance with them. The Tax Court has held that §7803(a)(3) does not create new rights on its own. The leverage comes from the Code sections, procedures, and IRM provisions behind each right. Knowing which authority to cite, and when to raise it, separates a complaint from an argument the IRS has to answer.

This session goes through all ten rights from the representative’s side of the table. For each one, you’ll learn what it actually protects, where the enforceable authority lives, and how to assert and defend it with revenue officers, examiners, and Appeals. You’ll leave better prepared to protect your clients in any IRS engagement.

Key Takeaways

• Identify all ten taxpayer rights and the specific Code and IRM provisions that give each one force
• Recognize when an IRS action crosses a line you can challenge, before it becomes a closed issue
• Assert rights in writing and in conversation in a way that gets a response instead of a brush-off
• Escalate when a right is ignored, through managers, Appeals, CDP, and the Taxpayer Advocate Service

Additional Information:

Prerequisites: None

Who Should Attend: Any tax professional that wants to better understand how to represent troubled taxpayers.

Program level: Basic

Delivery Method: Group

For more information regarding program concerns, or cancellation
policies, please contact our offices at (716) 630-1650 or send an email to info@astps.org.

The American Society of Tax Problem Solvers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

The American Society of Tax Problem Solvers (ASTPS) is an approved continuing education provider through the IRS.