On-Demand

1 CPE Credit

Everything There Is To Know About Summonsing

On-Demand
1 CPE Credit

You are likely familiar with and/or have experience with IRS summonses. BUT - Did you know there's a lot of procedure and decorum that goes into issuing a summons that you can leverage to help your client?

This program will focus on the basics of an administrative summons, what the IRS can summons for, how you should comply with a summons, summons referral criteria, and common errors and misnomers the IRS can make in generating/serving a summons.

Learning Objectives

  • Distinguish IRS authority to summons.
  • Identify practical approaches to complying with an IRS summons.
  • Recognize IRS summons procedure.
  • Recall the steps involved when the IRS decides to make a summons referral.
  • Recognize how to elevate summons disputes.

Major Topics

  • The ingredients that make up an IRS summons.
  • The IRS' legal authority to summons.
  • How to comply with a summons.
  • Whether to appear in response with your client or not.
  • Common errors the IRS can make that will invalidate a summons.
  • Following DOJ summons referral process; all based on an actual case.

CPE Credits Available

1 CPE Credit
1
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Tax;Taxation
  • Practitioner's
  • Pracitioner's
  • Tax; Taxation
  • Pracitioner

Prerequisites

None

Advanced Preparation

None

Intended Audience

EA's, CPA's, attorneys, and anyone interested in learning more about IRS representation and tax problem solving.

Provider

CPA Crossings

This can not be purchased at this time.