Tax procedures account for many internal revenue and revenue taxation codes. We'll focus 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 presentation focuses on key tax procedure issues in tax compliance and representing taxpayers before the IRS and Franchise Tax Board in tax controversy matters.
Learning 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
Major Topics
• 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
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