Automated Underreporter and Correspondence Exam

$49.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants

Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

Seminar Level: Beginner


IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (afsp) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON 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.LEARNINGMARKET.ORG.

DISCLAIMER: THIS SEMINAR WAS FILMED IN DENVER, COLORADO, ON JULY 30, 2015, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The IRS Small Business/Self-Employed division presented this seminar at the 2015 IRS Nationwide Tax Forum.

This seminar provides an overview of the Automated Underreporter (AUR) and Correspondence Exam programs, two major correspondence compliance programs that operate out of IRS campuses. The programs examine items reported on the tax return and resolve issues primarily through mail and telephone correspondence.

By the end of this presentation, you will be able to:

  • Identify common audit issues
  • Recognize the compliance program that works cases in a post-refund environment
  • Recall improvements made as a result of the Correspondence Examination Assessment Project
  • Select information included in the CP 2000 Notice that can be used to research the taxpayer’s account
  • Identify the IRS publication included in all Correspondence Examination notices

No prerequisites or advanced preparation are required for this seminar.