Representation Courses

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Releasing a Bank Levy

Course Length: 1 Hour
Instructor: Larry Lawler, CPA, EA, CTRS
Category: General

One of the most effective strategies the IRS has to get a taxpayer’s attention is the bank levy. Losing access to their money is often an incredibly upsetting and stressful situation and they will turn to you, their tax professional, for guidance. After this short presentation you will know the basic procedures to relieve their distress and release the bank levy.

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Tips for Effectively Working with the Taxpayer Advocate Service

Course Length: 1 Hours
Instructor: Erin Collins – National Taxpayer Advocate
Category: General

Erin Collins, National Taxpayer Advocate, discusses some common challenges the Taxpayer Advocate Service (TAS) encounters in addressing individual taxpayer case issues and shares suggestions as to how representatives can most effectively work with TAS to facilitate resolution for their clients.

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Taxpayer Interviews

Course Length: 1 Hour
Instructor: LG Brooks, EA., CTRS
Category: General

Taxpayer & tax case related interviews have always been a major point of concern with respect to interactions with Internal Revenue Service (IRS) investigations and audits. However, recent developments and actions attempted to be implemented by the IRS specifically pertaining to “taxpayer interviews” should heighten the concern of all practitioners representing taxpayers before the IRS. This webinar presentation is designed to discuss & expose the recent “improper, inappropriate & illegal” actions that may be employed on a national level.

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Working with Revenue Officers

Course Length: 1 Hours
Instructor: Kenneth Mullinax, CPA, EA, CTRS
Category: General

Working with Revenue Officers can be tricky. RO’s routinely bully taxpayers and request information that is almost impossible to provide. Much of which is not required to solve the case they are assigned. This session will teach participants how to handle tough Revenue Officers and their bully tactics, as well as why RO’s do what they do. By the end of the presentation you will understand:
• Who Revenue Officers Are
• What Revenue Officers Do
• What’s in the Revenue Officer’s Tool Bag
Kenneth Mullinax was a Revenue Officer at the IRS for seven years.

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FOIA Requests

Course Length: 1 Hours
Instructor: LG Brooks, EA, CTRS
Category: General

Representation involves the presentation of facts, relative information and arguments; the establishment of adequate defenses as well as the application of the appropriate legal positions. Therefore, practitioners should be aware of the necessity of securing probative data directly from the case files of the IRS, which should then be reviewed, analyzed and properly applied and incorporated in the practitioners approach to representation.

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Utilizing a “Federal Lien Defense”

Course Length: 1 Hours
Instructor: LG Brooks, EA, CTRS
Category: General

During the course of representing a taxpayer before the Internal Revenue Service (IRS), the IRS may eventually decide to issue or file a “Notice of Federal Tax Lien” (NFTL) to motivate a taxpayer to initiate discussions pertaining to the resolution of their federal tax matters. This event may even occur prior to the issuance of a “Final Notice of Intent to Levy” (FNIL) to the taxpayer; and if so, the taxpayer is entitled to request a “Collection Due Process” (CDP) hearing with respect to the issuance the NFTL.

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The Power of Framing

Course Length: 1 Hour
Instructor: Alyssa Whatley, Esq.
Category: General

This course is designed to teach you the power of framing, basics of persuasive legal writing, and oral advocacy in regards to tax resolution and tax controversy matters. In addition to covering the basics, we will review some tactics and strategies to help you think on your feet. Lastly, we will review a few case studies to show how the power of framing can result in unbelievable outcomes for clients.

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Introduction to Foreign Accounts

Course Length: 1 Hour
Instructor: Abby Eisenkraft, EA
Category: General

The IRS is aggressively looking for taxpayers who don’t report their foreign accounts. They are also looking at their tax return preparers, to see what guidance they provided to their clients.

This is a great overview to the types of accounts a taxpayer may have (many of which you probably have not even heard of). Also to be covered will be how to do your due diligence, and how to properly serve your clients while protecting yourself.

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Avoiding Preparer Penalties

Course Length: 1 Hour
Instructor: Mark Klecka, ESQ., CPA
Category: General

Gain knowledge of the tax gap and IRS use of preparer penalties to replace IRS auditing deficiencies Understand the background of “due diligence” and how it relates to tax return engagements. Understand how disclosures are used to mitigate tax return engagement preparer penalties. Ethics- Conflict of Interest in new tax return preparation environment and the need to have client written informed consent to prevent potential malpractice claims.

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Delinquent Return Investigations

Course Length: 1 Hours
Instructor: Nicholas Preusch, CPA, JD, LLM
Category: General

When the IRS begins collection efforts, one of the first tasks the Revenue Officer does is a compliance check on the taxpayer. If you’re representing a client in collections with past due returns, there are several key issues you should be aware of and key strategies to utilize to help your client through the resolution process. This webinar will look at those strategies and help you efficiently work to represent your client and efficiently close out these types of cases.

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The Corporate Flip: Done Right!

Course Length: 1 Hour
Instructor: Larry Lawler, CPA, EA, CTRS
Category: General

Business owners who feel threatened by IRS because they have failed to pay employment taxes sometimes take steps to end their misery. The problem is it’s usually like a surgeon removing his own appendix. No good can come of it. Sign up for this webinar to learn how a business might hit the reset button and actually achieve the hoped for result. Industry-leading expert Larry Lawler is teaching this one personally. You don’t want to miss out on Larry’s ability to make complicated techniques easy to understand.

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Four Tax Cases Every Practitioner Should Understand

Course Length: 1 Hour 30 Minutes
Instructor: Steve Klitzner, ESQ., CTRS
Category: General

Cohan is the audit case on claiming expenses without proof. Powell teaches summons and how the Power of Attorney can protect taxpayers. Kovel explains how CPAs and Enrolled Agents can be covered by attoney-client privilege. Vinatieri helps get levies released, even if the taxpayer has unfiled returns. You must have these cases in your toolbox to help get the best results for your clients.

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Unlocking the Secrets of Tax Court

Course Length: 2 Hour
Instructor: Bill Nemeth, EA & Steve Klitzner, Esq.
Category: General

Unlocking the secrets of Tax Court for Tax Practitioners who are NOT USTCP. This program will focus on the workings of Tax Court and present a tutorial on the mechanics of submitting a Tax Court petition in response to a Notice of Deficiency (unagreed CP2000 or unagreed audit). A discussion of who can assist a taxpayer in preparing a Pro Se petition will be presented.

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Disqualified Employment Tax Levy

Course Length: 1 Hour
Instructor: LG Brooks, EA, CTRS
Category: General

Generally, most DETL’s are actually issued by a Revenue Officer (RO) which allows the taxpayer or practitioner, some type of “advanced notification” or the possibility of potentially challenging the issuance of a DETL. However, there’s a “new kid on the block”, the “Automated DETL” which is issued by the IRS Service Centers. These “Automated DETLs” can be devastating because they are literally issued “out of the blue”, after the levy has been issued. This webinar is designed to fully explain and explore the provisions of a DETL to include the new “automated process” and to demonstrate the actions practitioners should be aware of when representing and defending a client potentially subject to the provisions of any DETL.

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When Your Tax Case Takes a Turn for the Worst

Course Length: 1 Hour
Instructor: Caroline Ciraolo, Esq
Category: General

Have you ever wondered what happens in a federal criminal tax case? Caroline Ciraolo is the former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division. She is going to walk us through the life cycle of a federal criminal tax case.

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Calculation of “Gross Income” for CIS Purposes

Course Length: 1 Hour
Instructor: LG Brooks, EA, CTRS
Category: General

Representatives & practitioners continue to be challenged by IRS personnel regarding the proper inclusion of and accurate calculation of “gross income” concerning the preparation of the Form 433-A & the Form 433-A (OIC) related to Installment Agreement & Offer-in-Compromise financial submissions. This webinar is designed to explain, define, explore & demonstrate the proper calculate of what constitutes “Gross Income” pertaining to preparation of IRS “Collection Information Statements” (CIS).

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Tax Resolution Client Onboarding & Best Practices

Course Length: 1 Hours
Instructor: Roger Nemeth, EA, CTRS, NTPI Fellow
Category: General

This class will take you through a flow chart on what steps and what order to perform when onboarding a new Tax Resolution Client. We will take you from initial consultation to implementing an effective an accurate engagement agreement. This program will pick up where your marketing stops and Case Evaluation begins.

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IRS Notices

Course Length: 2 Hour
Instructor: LG Brooks, EA, CTRS
Category: General

The IRS utilizes a fairly sophisticated formal notice and correspondence system to contact and inform taxpayers of issues and specific tax matters. Taxpayers often ignore, or don’t bother to open, these notices. As a resolution pro your job is to open, read, and respond (if necessary) to all IRS notices you receive on behalf of your clients.

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4180 Interviews

Course Length: 1 Hour
Instructor: Ken Mullinax, CPA, EA, CTRS
Category: General

The 4180-interview used in Trust Fund Liability investigations is one of the tools the IRS has in its toolbox. This session will teach participants how to protect their clients rights and mount a TFRP Defense.

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Avoiding Traps and Pitfalls in Tax Representation

Course Length: 1 Hour
Instructor: Gary Bluestein, ESQ., CTRS
Category: General

This discussion will highlight issues that come up in the three areas of tax practice, audit, collection, and criminal enforcement. It will touch on malpractice pitfalls and protecting the client as well as possible areas of exposure to the practitioner. Gary will highlight key notices to watch out for and there implications both in audit and collection. He’ll also address strategies in these two areas as well as touch on criminal issues that impact both audit and collection representation.

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Dealing with Revenue Officers & Field Collection

Course Length: 1 Hour
Instructor: Billy Fauller, III, EA, CTRS
Category: General

This program will provide an overview of field collection, how to effectively work with Revenue Officers, general case processing, and important IRM deadlines. This will include taking a deep dive into the “RO Mindset” along with structuring your casework to flow with IRS case processing actions so you can get to the outcome you want.

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Acceptance Criteria

Course Length: 1 Hour
Instructor: Larry Lawler, CPA, EA, CTRS
Category: General

This seminar provides several recommendations to prevent engaging that one client that you wish you had never agreed to represent. Larry will help you avoid that one bad client engagement decision that offsets all the benefits of ten good cases.

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IRS Mediation Programs

Course Length: 1 Hour
Instructor: Steve Klitzner, ESQ., CTRS
Category: Appeals

In this program you will cover all of the IRS Appeals Mediation Programs where you get the opportunity to look the IRS in the eye and present your position. A mediator will oversee the conference and assist both parties to come together and resolve the case. Steve will take you through the entire process from start to finish and lay out everything you need to know about Fast Track Settlement, Early Referral, Fast Track Mediation, and Post Appeals Mediation, so that you will be fully prepared to get the best deal for your client.

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Appeals Mediation - Another Tool To Resolve Your IRS Cases

Course Length: 1 Hours
Instructor: Steve Klitzner, ESQ
Category: Appeals

Most tax practitioners don’t know about Appeals Mediation. Most IRS employees have very little experience with it. Yet, it is an important tool that you can use to resolve difficult IRS collection and examination cases. Miami Tax Attorney Steven Klitzner will take you step by step through the Mediation process and show you how to use it to your advantage to get better deals for your clients. Steve will also tell you the details of a recent Mediation he successfully concluded.

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How To Calculate Bankruptcy Discharge Dates for IRS Debt

Course Length: 2 Hours
Instructor: Roger Nemeth, EA, CTRS, NTPI Fellow
Category: Bankruptcy

This class will cover reviewing IRS Transcripts to determine which tax debts are dischargeable and when. This class will cover the basics of Beard and McCoy cases and how they are used in the calculations. The class is a must for anyone wanting to partner with Bankruptcy Attorneys for referrals or Attorneys who want to learn the mechanics of the calculations.

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Taxes in Bankruptcy

Course Length: 1 Hour
Instructor: Larry Heinkel, ESQ.
Category: Bankruptcy

Taxpayer representatives need to know how and when taxes may be discharged in bankruptcy. You might be surprised to know that many bankruptcy lawyers don’t even know the rules! This presentation teaches you how to advise your clients, and their attorneys, as to when taxes may be eliminated through bankruptcy.
This presentation will be taught by Larry Heinkel, a Florida tax attorney who has been practicing bankruptcy and tax law for more than 34 years.

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Advanced Schedule C Audits

Course Length: 1 Hours
Instructor: LG Brooks, EA, CTRS
Category: Exam

The Examination Compliance Function of the IRS is operating and functioning at a heightened level, with special emphasis towards Schedule C filers. Additionally the audit/examination process has changed and is constantly evolving and unfortunately redirects the focus towards practitioners. This presentation will attempt to prepare you for the new procedures and the new audit/exam personnel you may encounter.

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Audit Mistakes NOT to Make

Course Length: 1 Hours
Instructor: LG Brooks, EA, CTRS
Category: Exam

The audit/examination process has changed and is constantly evolving and unfortunately redirects the focus towards practitioners. This presentation will attempt to prepare you for the new procedures and the new audit/exam personnel you may encounter to ensure that we not make the “mistakes” that are not so apparent during an examination.

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Audit Reconsideration

Course Length: 1 Hours
Instructor: LG Brooks, EA, CTRS
Category: Exam

Subsequent to an “un-agreed” or non-productive IRS audit or examination, taxpayers may be entitled to file a formal appeal (if the ASED permits) and/or pursue other viable options. Nonetheless, excluding a formal appeal, another option does exist which is available to taxpayers concerning this tax matter. As a result of these options, taxpayers may decide to do nothing and allow the tax deficiency to be assessed, file a formal appeal or better yet, taxpayers may decide to pursue another “second chance” option, known as the “Audit Reconsideration” process.

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Bad to Worse When an Audit goes Criminal

Course Length: 1 Hours
Instructor: Adam S. Fayne, ESQ
Category: Exam

We will learn strategies for representing and advising a client during an audit when there is a risk of a civil fraud penalty, or worse, a referral to the Department of Justice for criminal prosecution. Learn about the tools the Internal Revenue Service uses to identify fraud, criminal behavior, and the tools in your chest to try and mitigate the damage.

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Best Practices for Managing CP2000 Cases

Course Length: 1 Hour
Instructor: Randy Martin, CPA, CTRS
Category: Exam

Are you seeing more clients with CP2000 letters? Wondering how to make these cases more profitable and less time-consuming? Do you understand how to win these cases from the start and how to set expectations correctly with clients? Do you want to learn how you can manage CP2000s cheaper, faster, and better?

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FINCEN, The Bank Secrecy Act, and How to Defend a Form 8300 Audit

Course Length: 1 Hours
Instructor: Alyssa Maloof Whatley, JD
Category: Exam

One of FINCENs primary goals is regulating and enforcing the Bank Secrecy Act (BSA), which is a law that requires businesses and financial institutions to provide documentation to regulators whenever their clients deal with suspicious cash transactions involving sums over $10,000. In this webinar we will cover the basics of the Bank Secrecy Act, reporting requirements, sample scenarios, and more.

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How To Detect & Mitigate IRS Exams/CP2000s Before They Begin

Course Length: 2 Hours
Instructor: Roger Nemeth, EA, CTRS, NTPI Fellow
Category: Exam

By the end of this course you will understand the IRS audit selection process. You will know exactly how you can detect your clients IRS Exams months in advance. Finally you will learn how to mitigate the results using amended returns to reduce/remove penalties, first time penalty abatements, and other best practices.

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Recreating Mileage Logs

Course Length: 1 Hour
Instructor: Bill Nemeth, EA, CTRS
Category: Exam

Most examinations of personal tax returns involving Schedule C self-employment request information on car and truck expenses. Although the code mandates a written mileage log, the IRS is aware that most taxpayers do not maintain one. In this quick one hour presentation we will discuss how to properly recreate these mileage logs if you happen to have a client under audit.

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Representing Your Clients During IRS Civil Exams

Course Length: 1 Hours
Instructor: Mark Milton, ESQ
Category: Exam

This webinar will provide practical guidance for representing individual taxpayers during an IRS examination, including audit basics, pitfalls to avoid, privilege considerations, how to challenge audit determinations, and detecting/avoiding possible involvement by the IRS Criminal Investigation Division (CID). Mark C. Milton started his career as a Trial Attorney with the U.S. Department of Justice, Tax Division, in Washington, DC.

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Your Client has been Audited. Now what?

Course Length: 1 Hours
Instructor: Len Getz, CPA
Category: Exam

This webinar will discuss the types of IRS audits and the process to appeal an auditor’s findings. We will discuss the four appeals options and what an appeals officer will, and will not do once your case is assigned. Will discuss the role of appeals if your case is docketed for tax court. Will also discuss how you can appeal IRS’ collection enforcement action such as liens and levies and how you can take IRS’s collection action to court. We will also discuss ways to resolves outstanding tax debt including trust fund recovery penalties

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Offer in Compromise Basics

Course Length: 1 Hour
Instructor: Larry Lawler, CPA, EA, CTRS, NTPI Fellow
Category: OIC

Of the three types of offers in compromise, doubt as to collectibility (DATC) is by far the most common. This presentation addresses the essential elements of the DATC offer. Your speaker, National Director Larry Lawler, CPA, EA, CTRS will cover acceptance criteria, income and allowable expenses, equity in assets, dissipation of assets, reasonable collection potential, non-liable persons, streamline offers, and the important terms of the OIC contract. He will also discuss IRS rejection of an OIC in favor of an installment agreement, and finally he will be sure to add some of the insights and tips you’ve come to expect from his presentations

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Understanding the 433 and 656

Course Length: 2 Hours
Instructor: Jeffrey Schneider, EA, CTRS
Category: OIC

The attendees during this presentation will learn the basics of completing the Collection Information Statement, Form 433 and:
• What are National and Local Standards
• How to Apply the information received
• Compute Reasonable Collection Potential
• A case study with information presented by the clients
• Potential ideas to lower the amount including potential hardship
• What may or may not be accepted
• How to prepare he 656

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How to Prepare an Offer in Compromise Like a Pro

Course Length: 1 Hour
Instructor: Irina Bobrova, EA
Category: OIC

The presentation will provide an overview on how to analyze, engage, prepare, negotiate and successfully close an Offer in Compromise case. To deliver a practical approach, the presentation will follow the steps taken on an actual OIC case, from the initial phone inquiry to the case closing. The learning objective of the webinar is to show IRS representatives the most efficient way of handling OIC cases.

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My Spouse Did What?!?

Course Length: 1 Hour
Instructor: Michelle F. Schwerin, J.D., CPA
Category: Innocent Spouse

In this webinar, we will discuss ethical issues that might arise when both spouses are your clients. Specifically, we will talk about how to identify and address the potential conflicts of interest when representing spouses in tax return preparation, a civil audit, or tax collection matter. Participants will also learn to recognize when a client has a viable claim for innocent spouse relief, as well as the impact of joint and several liability on tax collection matters, and how to address these issues with clients.

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Innocent/Injured Spouse

Course Length: 2 Hour
Instructor: Jeffrey Schneider, EA, CTRS
Category: Innocent Spouse

This 2 hour presentation will cover what is an innocent spouse. A brief discussion on injured spouse including the effects of being in a community property state. Finally we will cover applicable Internal Revenue Codes and walk through examples from court cases.

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Partial-Pay Installment Agreement

Course Length: 1 Hour
Instructor: Larry Lawler, CPA, EA, CTRS, NTPI Fellow
Category: IA

Your client can’t do an Offer in Compromise. They can’t pay what they owe without the Statute of Limitations on Collections expiring. They cannot get the IRS to put him in CNC status. Now what? A PPIA may be your best alternative, but do you know how to get that done? Based on several recent consulting calls it seems there is a lot of confusion about the simple process.

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Filing the Non-Filer

Course Length: 1 Hour
Instructor: Veronica L. Marelli, EA, CTRS
Category: Nonfilers

Filing the non-filer is an overview on how to file tax returns for taxpayers who have not filed for a number of years. We will be discussing the common problems that perpetuate an individual from not filing a tax return, and how to creatively overcome these unique problems.

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Representing Non-Filers

Course Length: 2 Hour
Instructor: Jeffrey Schneider, EA, CTRS
Category: Nonfilers

In this course, you’ll learn how to represent clients who don’t file their tax returns. You’ll learn how to resolve IRS issues related to non-filing. Upon completion of this course, you’ll be able to: Explain why some taxpayers stop filing tax returns, Calculate how long it takes to bring a taxpayer back into compliance, Analyze best practices for representing non-filing clients, Recognize IRS investigation techniques, Identify who might be prosecuted for non-filing, and more!

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First Time Penalty Abatement

Course Length: 1 Hour
Instructor: Roger Nemeth, EA, CTRS, NTPI Fellow
Category: Penalty Abatement

In this course, you’ll learn how to represent clients who don’t file their tax returns. You’ll learn how to resolve IRS issues related to non-filing. Upon completion of this course, you’ll be able to: Explain why some taxpayers stop filing tax returns, Calculate how long it takes to bring a taxpayer back into compliance, Analyze best practices for representing non-filing clients, Recognize IRS investigation techniques, Identify who might be prosecuted for non-filing, and more!

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