Note: No educational credits are issued for the recording.
The IRS has been pursuing non-filers and issuing Notices of Deficiency at a record pace. This program will explain the opportunities for practitioners to reopen assessed tax liabilities, including audit reconsideration, doubt-as-to-liability offers, amending tax returns, and challenging the assessment at a CDP hearing. The program will explain each option and when practitioners should consider utilizing each of them.
- Understand how to request audit reconsideration
- Identify when is it possible to use an amended return to reopen a bad assessment
- Explain how Doubt-as-to-Liability Offers work
- Understand how to utilize a CDP hearing to force a reconsideration of a tax liability
- Describe how to use refund requests to reopen a bad assessment