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[ 2026 Training Event #1 ]

So, you think you have Reasonable Cause?

Tuesday, Jan 13th | 2:00-3:00pm 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

This course will provide a detailed review of the types of IRS Penalties that can be abated for reasonable cause and what constitutes “reasonable” according to the IRS.

Attendees will gain insight into the background and history of IRS Penalties, the statutory authority to assess and collect penalties, and the types of facts and circumstances under which taxpayers may be granted relief from such penalties.

This course will be presented in a case study style, highlighting multiple real-world penalty abatement cases in which relief was granted due to reasonable cause.

In this topic you will understand & learn:

  • The background and history of IRS Penalties.
  • The statutory authority under which the IRS assesses penalties.
  • The types of penalties the IRS can assess and when.
  • The types of penalties that can be abated and those that cannot.
  • The various avenues for penalty relief available to taxpayers.
  • The facts and circumstances that rise to the level of “reasonable cause” and the evidence to prove it.
  • Examples of multiple real-world cases where taxpayers were granted penalty abatement due to reasonable cause.
  • Tips and insights into working with clients to determine if they qualify for penalty abatement.
  • Managing client expectations when representing their request for penalty abatement.

Participants will earn: 1.0 CPE/CE credit

Field of Study: Taxation

Price: FREE

Course presented by: Zachary Boutin, CPA

Zach is an Oregon licensed CPA and is the Managing Member of First Response Resolution, LLC located in beautiful Southern Oregon. Zach has been solely focused on representing taxpayers and solving tax problems for nearly 4 years and graduated Summa Cum Laude with a B.S. in Business Administration and emphasis in public accounting from Southern Oregon University. Zach’s diverse background and experience in business and tax matters includes representing clients before the IRS and State Departments of Revenue in addition to having prepared tax returns for individuals, corporations, partnerships, trusts and estates, and hedge funds over the course of his public accounting career.

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.