CPA REG, Enrolled Agent (EA) Mastering Federal Tax Procedure

CPA REG, Enrolled Agent (EA); Mastering Federal Tax Procedure

This course is designed specifically for professionals with a taxation background who want to gain a solid understanding of IRS audits, appeals, tax compliance, and penalty structures under the Internal Revenue Code (IRC).

Taxation is a critical component of the CPA exam, and navigating the complexities of federal tax procedures requires a clear grasp of the IRS’s processes, taxpayer rights, and authoritative guidelines. This course provides a comprehensive breakdown of key tax procedures, equipping you with the knowledge needed to confidently tackle this section of the exam.

What You’ll Learn:

• Understand the IRS Audit and Appeals Process, including taxpayer rights and resolution methods.
• Gain insights into the Jurisdiction Process, covering tax court, district court, and federal claims court.
• Learn the Substantiation and Disclosure Requirements for tax positions to ensure compliance.
• Master the Tax Penalties and Authoritative Hierarchy under the Internal Revenue Code (IRC).
• Explore IRS Audit Procedures for individuals and business owners.
• Identify Different Categories of Tax Payments and their implications as per IRS regulations.

Course Content Overview:

IRS Audits & Appeals

Learn about the audit process, taxpayer rights, and resolution strategies, including administrative appeals and litigation pathways.

Jurisdiction Process

Understand where and how tax disputes are resolved, including tax courts, district courts, and federal claims courts.

Substantiation and Disclosure Requirements

Discover how tax positions are documented and defended, including various compliance standards such as the substantial authority standard and reasonable basis standard.

Taxpayer Penalties

Gain a clear understanding of penalties under the IRC, including those for underpayment, failure to file, and erroneous tax claims.

Authoritative Hierarchy in Taxation

Explore the hierarchy of authoritative sources in tax law, ensuring that tax professionals rely on the correct legal frameworks for compliance.

This course is ideal for CPA candidates, tax professionals, and anyone who needs to understand IRS procedures in depth. Whether you’re preparing for the CPA exam or working in taxation, this course provides the essential knowledge you need to navigate federal tax regulations with confidence.