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 New Orleans, LOUISIANA, ON JULY 27, 2016, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The IRS Taxpayer Advocate Office presented this seminar at the 2016 IRS Nationwide Tax Forum.
This presentation will discuss the history of the Taxpayer Bill of Rights (TBOR), including its recent codification in the Internal Revenue Code and the IRS's adoption of the TBOR. It will describe each of the ten fundamental taxpayer rights and highlight specific code sections that make up each fundamental right. The presentation will provide examples of how to weave the TBOR into your arguments and use it to advocate for taxpayers.
By the end of this presentation, you will be able to:
• Recall what the Freedom of Information Act allows
• Recognize how to seek assistance from LITC’s
• Determine when the IRS cannot require financial information
• Identify the code section which allows the EIC ban
• Differentiate between Collection Due Process Balancing Test and the right to a fair and just tax system
No prerequisites or advanced preparation are required for this seminar.