Course Information

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IRS Audit Process (Third Edition)
Author: CCH Editorial Staff

Description:

The IRS has been stepping up its enforcement efforts in a variety of directions, as well as making more of an effort to publicize them for their deterrent effect. This course provides an overview of IRS audit programs, in some cases looking at the "big picture", in others, scrutinizing the activities of particular IRS offices.

This course covers enforcement and audit statistics; pressure to close audits; audits by the Wage and Investment Income Division, the Small Business and Self-Employed Division, and the Tax-Exempts and Government Entities Division; large and mid-size business audits; tax shelters; appeals; and Alternative Dispute Resolution programs.

Upon completion of this course, the user will be able to:

  • Detail the progress that the IRS is making in strengthening enforcement;

  • Cite the goals of the National Research Program and discuss the IRS’s general approach to audits;

  • State the audit activities of each of the IRS’s four operating divisions;

  • Discuss the appeals process as it now operates; and

  • Identify the alternative dispute resolution programs maintained by the Office of Appeals
Course Details:
Price:  $51.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-9728
Course was last updated on:  10/20/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE
Enrolled Agent (Accepted by the IRS) 3.0 CPE
CTEC Federal 3.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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