CDP Balancing Test: Advocating for your client before the IRS Office of Appeals in Collection Due Process Hearings
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 Taxpayer Advocate Service (TAS) presented this seminar at the 2015 IRS Nationwide Tax Forum.
Congress intended the IRS to provide meaningful Collection Due Process (CDP) hearings to taxpayers, weighing their concerns that any collection action be no more intrusive than necessary against the government's need for the efficient collection of taxes. This balancing test is central to a CDP hearing in order to instill a genuine notion of fairness into the process from the taxpayer’s perspective. This seminar discusses how to advocate for your client in a CDP hearing before the IRS Office of Appeals. It focuses on the three areas in a CDP determination that must be considered by law: verification that the requirements of any applicable law or administrative procedures are met; consideration of any relevant issues raised by the taxpayers; and the CDP balancing test. Presenters discuss relevant balancing factors developed in federal tax cases and the Internal Revenue Manual.
By the end of this presentation, you will be able to:
- Define Collection Due Process (CDP) hearing
- Recall the requirements and deadlines for requesting a CDP hearing
- Determine the issues a taxpayer may raise at a CDP hearing
- Identify the “big three” issues in a CDP determination that must be considered by law
- Recognize the role of the Appeals Officer at the CDP hearing
No prerequisites or advanced preparation are required for this seminar.
Continuing education credit is available for this seminar. If you would like to earn credit for a seminar, you must have an account with the IRS Nationwide Tax Forums Online and purchase the seminar. You can purchase seminars one at a time or as a group. After completing the purchase through PayPal, you will be returned to your status page on www.irstaxforumsonline.com.
NOTE: You have one calendar year from the date of purchase to complete the seminar.
NOTE: Purchasing a seminar via PayPal e-check can take up to 10 business days to post. Your seminar will only appear in your status page after your e-check has cleared.
Navigating a Seminar for Continuing Education Credit
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Start the seminar by clicking on chapter one. Once you complete a chapter, navigation will appear at the top of the screen and take you to the first review question, followed by the next chapter, etc. A review question follows each chapter. After you have completed the video and review questions, you must take and pass a final examination. All review and final examination questions are multiple choice.
The seminar may be viewed repeatedly. However, the final examination can only be attempted two (2) times. You must achieve a passing rate of 70% to receive continuing education credit. A certificate of completion may be printed for each seminar successfully completed. Prior to printing the certificate of completion, there will be an opportunity to provide feedback on your learning experience.
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Prefer to audit this seminar? Clicking the “Audit” button will take you to chapter one of the seminar. Once you complete a chapter, navigation at the top of the screen will appear to take you to the next chapter. You can download and print the seminar’s edited transcript as well as the Power Point slides. Captions may be turned off. There are no review questions or final examination when auditing a seminar, and there is no credit for auditing a seminar. If you would like to audit this seminar (for no cost and no continuing education credit), click here