Under IRS Commissioner Rettig the IRS is ramping up enforcement, including new compliance sweeps in underserved areas, aggressively attacking the collection division inventory, now standing at almost 15 million taxpayers, as well as the 7 million non-filers that the IRS has already identified.  And with the COVIDA-19 pandemic now sweeping the country and killing businesses, the IRS is expecting a huge increase in taxpayers to stop filing and paying their taxes.

This program will review the various options for helping taxpayers who need to get back into the tax system. Non-Filers represent an opportunity for you to both help taxpayers, help the system, and make money. Our Tax Rep members reported that the average fees earned in a non-filer case were just under $18,000! Back tax returns, bookkeeping, and then the resolving the issue all really add up. In this special presentation Attorney Eric Green will review the various issues that arise with non-filers, strategies to help resolve the Issues, and how to bill these clients so you get paid and they clean up their issues.

Learning Objectives:

• Understand the process for bringing non-filers back into the tax season
• Identify opportunities to resolve the client’s outstanding balance
• Explain the strategies for setting up the client to best resolve their federal and state tax issues

Program #: 15UFN-T-00116-20-O

We all want to help our clients, but at what point do we begin to cross the line?  This program will review the common ethical issues that arise in a tax practice, and what to watch out for when in the heat of battle (or tax season)!  Topics covered will be the AICPA and Circular 230 rules regarding ethical practice, and common issues like conflict of interest, contingency fee arrangements, the presentation of information to the IRS and amended returns.

Learning Objectives:

• Understand the ethics rules that apply to tax practice
• Identify potential conflicts of interest and how to deal with them
• Explain the ethical issues when a practitioner presents information to an examiner

Program #: 15UFN-E-00118-20-O

Despite the help being offered to small businesses with the current Coronavirus situation, it is expected that many small businesses will fail and either fail to pay the payroll taxes it currently owes or fail to repay the payroll taxes over the two year deferment congress is offering.  And payroll taxes are the number one reason why small businesses get into trouble with the IRS and end up in our offices!

This program will cover the current IRS initiatives to deal with payroll tax issues, including the Trust Fund Recovery penalty and how the IRS will pursue responsible owners and employees of the business it believes is responsible for the unpaid payroll taxes.  The program will also review how practitioners can help their client’s either avoid the Trust Fund Recovery Penalty or resolve the personal liability issues.

Learning Objectives:

• Understand how the IRS assesses the company and responsible individuals for the unpaid payroll taxes
• Identify who may be deemed personally responsible for the unpaid payroll taxes
• Explain the assessment procedures under IRC § 6672

Program #: 15UFN-T-00113-20-O

Taxpayers are in love with the idea of making back-tax debts vanish for pennies on the dollar.  This program will walk practitioners through the various options for resolving a back-tax debt, including case studies and forms to illustrate when each resolution alternative should be considered.  Attendees will learn about the various forms of Installment Agreements, Offers-in-Compromise and when to seek uncollectible status.

Learning Objectives:

• Identify the collection alternatives with the IRS
• Understand the various types of installment agreements
• Explain the role of tax compliance in resolving a back tax debt

Program #: 15UFN-T-00117-20-O

Those late-night commercials make it sound just so easy, but how do you get rid of tax penalties?  This program will cover the various penalties applied by the IRS, and the various ways practitioners can seek to have them removed.  The program will cover First Time Penalty Abatement, abatement for reasonable cause, and how to lay the groundwork for avoiding penalties during the audit or collection matter.

Learning Objectives:

• Understand the first-time abatement program and when it applies
• Describe reasonable cause for avoidance of penalties
• Identify opportunities to avoid penalties during an IRS examination

Program #: 15UFN-T-00051-17-O