2018 Curriculum.     24 Hours of Hard Hitting CPE

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 nine 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

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

Annual Conference For Advanced Tax Practitioners
The conference runs for 1100 minutes. Twenty-Two CE hours are awarded upon completion.

The Internal Revenue Service Organization
This segment keeps practitioners aware of the changing delegations of authority within the IRS and insures that participants know dispute resolution procedures experienced taxpayer representatives regularly use. This program examines actual and proposed changes to IRS structures and procedures, interim guidance, and the Internal Revenue Manual. Instructors relate the responsibilities of IRS management to the actual work of IRS technical employees with whom practitioners 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 taxpayers at conferences, hearings, or meetings and preparing and filing documents with the IRS.

The IRS Examination Function
This segment emphasizes client rights when they have been selected for an IRS examination. Understanding the IRS search for information, techniques of examination, and the issues the IRS is emphasizing in any particular area are imperatives for advanced practitioners. The ability to understand and defend the vulnerabilities of taxpayers in unusual situations is the substance. Instructors focus on the knowledge and tools used to work all aspects of the IRS examination process. The segment constitutes 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 an IRS examiner’s findings.

The IRS Collection Function
This segment 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 are covered. IRS administrative 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 collection alternatives to enforcement under code sections 6159 (Installment Agreements) and section 7122 (Offers in Compromise) are specific concerns of this segment. Instructors focus on the knowledge needed and the tools advanced practitioners use to achieve desirable outcomes

The IRS Appeals Function
This segment 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 real-world case studies to focus on the knowledge needed and the tools used at all stages of the Appeal process.

The IRS Criminal Investigation Function
This segment considers the current activities of the IRS criminal investigation function. Non-filers, under-reporters, offshore activities, and currency transactions are areas of discussion. The most recent cases illustrating the role of prosecution as a deterrent to tax law criminal violations are reviewed. Instructors also focus on the knowledge needed to understand the IRS voluntary disclosure policies and procedures.

IRS Employment Tax Issues
This segment provides the latest information on IRS employment tax compliance efforts. It includes information on questionable employment tax practices, current employment tax trends, worker classification problems and trust-fund recovery techniques.

Penalty Issues in Tax Practice
This segment considers existing and developing penalty standards that apply to taxpayers and tax return preparers in every day practice. Instructors develop the concept of reasonable cause and assist participants increase their capability in having penalties abated or recovering penalty payments. Real-world cases are used to illustrate situations where reasonable cause does or does not exist.

Normal Office Practices of Tax Practitioners
This segment considers the establishment of normal office practices which, when considered together with other facts and circumstances, can indicate that errors in practice rarely occur. Normal office practice is a system for promoting accuracy and consistency in the preparation of returns or claims for refund that generally includes checklists, methods for obtaining necessary information from the taxpayer, review of prior year returns, and reinsurance that adequate Circular 230 compliance procedures are in place.

A Total of 24 Hours of Hard Hitting CE. Two Great Locations For 2017. Las Vegas and Annapolis