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[ 2024 Training Event #3 ]

The “Last Known Address” Rule

Wednesday, March 20th | 2:00pm-3:00pm Eastern

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.


Course Description

A taxpayer’s “last known address” is critical with respect to the process of a valid tax assessment and/or an authorized collection action.  The Courts have typically determined that various & numerous legal notices issued by the IRS (including a Notice of Deficiency, Collection Due Process Notice, TFRP Proposed Assessment, etc.) are all subject to & determined by the IRS’s remittance to the taxpayer’s LKA.

This presentation is designed to explore, explain, demonstrate & discuss the provisions of the law as well as the related administrative provisions concerning the LKA rule.

After this event you will know:

  • 1st …. what constitutes as a taxpayer’s LKA
  • What is the IRS required a accept as notification of the taxpayer’s LKA
  • What notices are required by law to be remitted to the taxpayer’s LKA
  • When is a tax assessment deemed invalid due to violation of the LKA rules
  • When is a collection action deemed inappropriate due to violation of the LKA rules
  • How does the “LKA” rule apply with respect to the issuance of a Summons
  • How a valid Power of Attorney affects the recognition of a taxpayer’s LKA
  • How does the “LKA” rule apply to “Non-Filers”, and
  • How the LKA rule is applied & recognized by the Courts on a “circuit-by-circuit” analysis

Participants will earn: 1.0 CPE/CE credit

Field of Study: Taxation

Price: FREE

Course presented by: LG Brooks, EA, CTRS

LG is the former CEO of U.S. Tax & Consulting Group and the current Senior Tax Resolution Consultant at Lawler and Witkowski CPA’s as well as the Director of Education at ASTPS. LG is most well-known for his knowledge, energy, and passion in his presentations. He has been in the field of taxation for more than 30 years and has worked and consulted on thousands of tax resolution cases over the course of his career. LG is a Certified Tax Resolution Specialist and a Fellow of the National Tax Practice Institute.

Additional Information:

Prerequisites: None

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

Advance preparation: None

Program level: Intermediate – Attendees should possess the knowledge common to CPAs, EAs, and Attorneys.

Delivery Method: Group Live

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.