The American Academy of Tax Practice curriculum is not elementary. The program is redesigned each year for advanced practitioners in IRS procedure and taxpayer representation. The program is divided into ten areas of presentation. In each area brand new material is selected which reflects the latest and most challenging developments which have occurred in the prior year.

IRS Approved Programs

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Ethical Issues Faced by Federally Regulated Tax Practitioners
Federally Regulated Tax Practitioners are frequently confronted, directly and subtly, with ethical issues requiring reasonable resolutions. Instructors will address a series of real-world hypothetical issues and discuss the day to day resolution of these and similar problems encountered by Federally Regulated Tax Practitioners in every day practice such as: Knowledge of client's omissions, diligence as to accuracy of submissions to the IRS, the responsibility for prompt disposition of pending matters, the requirements for returning client's records, the presence of conflicting interests, and the standards with respect to tax return positions, submitted documents, affidavits and other papers. The course runs for 100 minutes. Two CPE hours of credit are awarded upon completion.

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The Internal Revenue Service Organization
This instructor-led program is designed to keep practitioners aware of the changing delegations of authority within the IRS organization and to insure that participants know all of the possible dispute resolutions experienced taxpayer representatives regularly need. This program examines actual and proposed changes to IRS structures and procedures and IRS progress in the achievement of its Strategic Plan. Interim procedures and recent changes in the Internal Revenue Manual are highlighted. Instructors relate the responsibilities of IRS management positions at all levels to the actual work of IRS technical employees with whom practitioners actually do business. The objective of this program is to maximize the ability of participants to make presentation to the IRS relating to a taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS including: communicating with the IRS, representing a taxpayers at conferences, hearings, or meetings and preparing and filing documents with the IRS. The course runs for 100 minutes. Two CPE hours of credit are awarded upon completion.

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The 1040: Reporting and Submitting
This instructor-led program examines the world of preparing and submitting the 1040 return: electronically or mail. Tax practitioners will discover, in a real-world environment, what they need to know about filing a Form 1040. The program will cover what constitutes a return (Beard Case), what starts the running of the assessment statute, the essential responsibilities of electronic return originators, proper use of Form 8948, Preparer Explanation for Not Filing Electronically, impact of an IRS prepared substitute for return, and more. The course runs for 100 minutes. Two CPE hours of credit are awarded upon completion.

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The IRS Examination Function
This instructor-led program emphasizes that advanced practitioners must know how to protect their client's rights when they have been selected for an IRS examination. Understanding the IRS search for information, understanding the techniques of examination, understanding the issues the IRS is emphasizing in any particular area are imperatives for advanced practitioners. The ability to defend inadequate salary disputes, the ability to follow reconstruction opportunities in no record cases, and the ability to understand the special vulnerabilities of taxpayers in unusual situations are the substance of this program. Instructors focus on the knowledge needed and the tools used to understand all aspects of the IRS examination process and to participate effectively. The program represents a comprehensive tour of the current IRS examination process beginning with a Notice of Examination and ending with a decision to agree or not with to IRS examiner findings. The program runs for 200 minutes. Four CPE hours of credit are awarded upon completion.

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The IRS Collection Function
This instructor-led program deals with the impact of the IRS federal tax lien and the effect it has as a secured interest in a taxpayer's property. Lien relief in the form of partial discharges or subordinations as well as lien withdrawals together with the financial hardship regulations associated with levy release are covered in-depth as essential for advanced practitioners. An understanding of the available IRS judicial remedies, seizure of tenant by the entirety interests, and the increasing use by the IRS of foreclosure proceedings are covered as essential practitioner concerns. Pursuing alternative to enforcement solutions under code section 6159 which do not result in full payment and solutions under section 7122 which involve special circumstances are a specific concern of this program. Instructors focus on the knowledge needed and the tools used to understand all aspects of the IRS collection process and to participate effectively. The program runs for 200 minutes. Four CPE hours of credit are awarded upon completion.

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The IRS Appeals Function
This instructor-led program delves into the ever changing role of the settlement function in examination cases and choices of enforcement alternatives in collection cases. Opportunities for installment payment and compromise at the appellate level, the possibilities of mutual concessions based on hazards of litigation, and the chances for administrative fee recovery are pursued in depth. Effective settlement proposal and the art of settlement negotiations are discussed in detail. Instructors use a real-world case study to focus on the knowledge needed and the tools used to understand all stages of the Appeal process and to participate effectively. The program runs for 200 minutes. Four CPE hours of credit are awarded upon completion.

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The IRS Criminal Investigation Function
This instructor-led program considers the activities of the IRS criminal investigation function. Non-filers, under-reporters, offshore activities, an currency transactions are areas of discussion and consideration. Representing the most troubled taxpayers in need of criminal privilege by means of attorney Kovel agreements and a full understanding of the elements of offense of willful failure to file contained in Code section 7203 are essential elements of the program. The most recent cases illustrating the role of prosecution as a deterrent tax law criminal violations reviewed. . Instructors focus on the knowledge needed and the tools used to understand all aspects of the IRS criminal investigation process including the IRS voluntary disclosure policies and procedures. The program runs for 50 minutes. One CPE hour of credit is awarded upon completion.

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IRS Employment Tax Issues
This instructor-led seminar provides the latest information on IRS employment tax compliance efforts including recent developments in the Small Business and Self Employed Employment Tax unit that will affect employers and practioners who will assist them. This program includes information on questionable employment tax practices, current employment tax trends, and other issues that assist tax practitioner in advising clients. Worker classification and trust-fund recovery technique developments are emphasized. The course runs for 100 minutes. Two CPE hours of credit are awarded upon completion.

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Penalty Issues in Tax Practice
This instructor-led program considers existing and developing aspects of the IRS penalty regime. With an emphasis on avoiding preparer penalties while assisting taxpayers avoid accuracy penalties, the program is designed to so that participants can better understand the penalty standards that apply to taxpayers and tax return preparers in every day practice. Instructors will develop the concept of reasonable cause and assist participants increase their capability in having penalties abated or recovering penalty payments where reasonable cause exits. Real-world cases will be used to illustrate situations where reasonable cause does or does not exist. The course runs for 100 minutes. Two CPE hours of credit are awarded upon completion.

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Normal Office Practices of Tax Practitioners
normal office practices, when considered together with other facts and circumstances, can indicate that errors in practice would rarely occur. Such normal office practice is a system for promoting accuracy and consistency in the preparation of returns or claims for refund and generally includes checklists, methods for obtaining necessary information from the taxpayer, a review of prior year returns, and the review procedures followed. In addition, normal office practices can ensure that adequate Circular 230 compliance procedures are in place. This instructor-led program provides the latest information regarding in-take procedures, interview check-sheets, compliance aids, and quality control procedures with respect to returns, claims and taxpayer representation matters. The course runs for 50 minutes. One CPE hour of credit is awarded upon completion.

24 Hours Of Hard Hitting CPE. Two Great Locations For 2012. Las Vegas and Annapolis