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The audit process doesn't end with successful collections or OIC. During this course, you'll learn more about the complexities of closing letters, lien release, adjustment of tax attributes, and amending prior federal and state returns.

Designed For:

This course is for tax practitioners who want to protect their clients from IRS' audits and assessments; who want to develop the skills to prevent and/or resolve IRS assessments; and want to grow their business into this rapidly expanding market. You don’t need to be an expert at collections or audit representation to handle these issues after you’re done with this series of courses. And you won’t need to refer your clients to other tax experts.

Topics Covered

  • The end of the audit

  • Closing letters — how to read them, and ensuring you get them, and the importance of ensuring you get them

  • Adjustment of tax attributes

  • Amending prior (or current) IRS and State returns affected by the settlement

  • Preparing current year returns based on audit results

  • What to do after Successful Collections cases — OIC or IA

  • Getting liens released

Learning Objectives

  • Identify and apply a list of steps to take after an audit has been successfully resolved, and after a collections battle has been won

  • Recognize where and how to research IRS audit practices for your client's industry

  • Recognize the worst result in an audit

  • Differentiate reasons to get a copy of the audit closing letter

  • Identify which changes would not cause you to have a reduction in tax attributes

  • Understand what “tax attributes” means

  • Recognize what you need in order to get certain liens or levies released, after a successful audit reconsideration

  • Identify changes to various expenses that will not require amending other years

  • Recognize which change would generally require amending other years

  • Describe acceptable strategies to avoid income on cancellation of general personal or business debt

  • Identify which form to use to get a quick refund when you have a net operating loss on the current year's tax return

  • Reminder to waive the taxpayer’s right to a net operating loss carryback, if they don’t want to be forced to carry losses to earlier years

Student Reviews

Jesus Serna

5 star rating

“The amended return portion and the Carryback/Forward explanations help but the Form 982 is a bit confusing but I still learned something new.”

“The amended return portion and the Carryback/Forward explanations help but the Form 982 is a bit confusing but I still learned something new.”

Read Less

Meet Your Instructor

Eva Rosenberg is the Internet’s TaxMama®. She answers tax questions, provides a free daily TaxQuips podcast and weekly Ask TaxMama® ezine, and a wealth of resources to help folks like you deal with your personal and business tax issues at www.TaxMama.com. Eva was a syndicated national columnist, writing a tax column for Dow Jones’ www.MarketWatch.com for nearly 15 years. She is a best-selling, award-winning author of several books, and is widely regarded as one of the best tax teachers the world has ever known.

Eva Rosenberg, EA, MBA


Course curriculum

  • 01

    Getting Started

    • *** Before You Start, PLEASE READ THIS!

    • Getting Started Quiz

  • 02

    The Materials

    • Glossary

    • Section 1 - Video Training

    • Section 1 - Slides (PDF)

    • Review Questions - Section 1

    • Section 2 - Video Training

    • Section 2 - Slides (PDF)

    • Review Questions - Section 2

    • Exam Questions

    • Q & A Session with Mike Ornelas, EA

  • 03

    Final Steps

    • IMPORTANT --> Finalizing Your CE / CPE Credits, Hours Reporting Timeline, Etc.

    • 5 Minute Feedback

Additional course details

  • Education Provider: Pronto Tax School, Inc.
  • Instructional Delivery Method: QAS Self-Study Program
  • Recommended CE / CPE Credit: 2 hours
  • NASBA Field of Study: Taxes (2 hours)
  • IRS Education Provider Number: MPMDK
  • IRS Course Number: MPMDK-T-00083-20-S
  • Program Knowledge Level: Intermediate
  • Advance Preparation: None
  • NASBA Sponsor: Pronto Tax School, Inc.
  • NASBA Sponsor #143984
  • IRS-Approved Education Provider: Pronto Tax School, Inc.
  • IRS Education Provider Number: MPMDK

Pronto Tax School, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Refund / Cancellation Policy: full refund available within 14 days of purchase if you are unsatisfied for any reason (except if course completed more than 75%, in that case there will be no refund available, even if within 14 day period).

Complaint Resolution Policy: click here to contact our support team anytime, we resolve any issues amicably and working as a teammate with our valued Members.

Also find this course bundled inside the Series

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