Critical Tax Procedural Issues for CPAs 2024

Overview

Tax procedures account for many internal revenue and revenue taxation codes. This course focuses on key tax procedure issues involved in tax compliance and representing taxpayers in tax controversy matters. Examine issues including return due dates, statutes of limitations for IRS assessments of taxes and taxpayer claims for refund, various ‘relief’ provisions available to taxpayers for oversights, and corrective actions. If the CPA tax preparer/adviser is unaware of or overlooks some provisions, it may be too late to take action. This two-hour webinar focuses on key tax procedure issues in tax compliance and representing taxpayers before the IRS and Franchise Tax Board in tax controversy matters.

Highlights

Key compliance procedures concerning return preparation of original and amended returns
Understanding key procedures about IRS examination
Understanding key relief provisions for oversight, errors and later discovered facts or information

Prerequisites

Two years of experience in preparing income federal income tax returns or equivalent educational experience.

Designed For

CPAs and Tax professionals.

Objectives

To alert tax preparers and advisers to critical procedural provisions that may benefit clients
To inform tax preparers and representatives of tax procedure that may benefit a client in avoiding, addressing or mitigating adverse return examination issues
To enable tax preparers and adviser to identify and utilize key taxpayer `relief' provisions in federal and California tax law

Preparation

None

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Arthur Dellinger, CalCPA Education Foundation

Leader Bios

Arthur Dellinger, CalCPA Education Foundation

Arthur J. (Kip) Dellinger, Jr., CPA, provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters. This includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. Mr. Dellinger also represents clients in tax controversy matters and provides services to tax counsel in criminal and civil tax proceedings. He has written over three-dozen articles and is a nationally recognized speaker in the areas of tax standards, tax procedure and substantive estate tax matters. He is also a Policy Perspectives columnist for Tax Notes magazine. Mr. Dellinger is a past-Chair of the AICPA Tax Division’s Tax Practice Responsibilities Committee and is the author of the Practical Guide to Federal Tax Practice Standards (CCH, 2007). He developed and teaches full day courses on Tax Practice Standards, Conduct and Quality Control for California CPAs, FIN 48: Uncertain Tax Positions and Quality Control in a Tax Practice for the Education Foundation of the California Society of CPAs. Mr. Dellinger has spoken before the U.S.C. Law School Institute on Federal Taxation, the AICPA National Tax Conference, the UCLA Tax Controversy Institute, the Illinois Society of CPAs, the Florida Institute of CPAs, the Tennessee Society of CPAs and the California Tax Bar. He is also frequent speaker before other CPA and tax attorney conferences, meetings and discussion groups.

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