Automated Under Reporter (AUR) and Correspondence Exam Audits (CCS)
NTFO is not a sponsor for online/self-study seminars as defined by the National Association of State Boards of Accountancy.
Disclaimer: This seminar was filmed in Orlando, Florida, on August 5, 2009, and the information was correct at the time of recording
The Small Business/Self-Employed Division delivered this seminar at the Orlando Nationwide Tax Forum in August 2009.
This presentation focuses on the Automated Under Reporter Program and Correspondence Examination Program in the IRS Campuses. The AUR portion includes the process, notices issued, additional information requests, case closure options, and reconsiderations. The CCS portion focuses on the basics of the program, including significant compliance impact, types of issues handled - high-income non-filers, flow-through items, support of abusive scheme efforts, Schedule C absuses, credits, and questionable return preparers - and procedures followed.
If you would like to earn credit for a forum, you must have an account with IRS Tax Forums Online and purchase the course for $45.