Statutes of Limitation: Assessment, Refund Claims and Timely Mailing 2023

Course Details


Monday, November 27, 2023

10:00am – 12:00pm
(Registration: 9:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation




Tax practitioners must be aware of the impact of statutes of limitations for the government to assess income, gift and employment taxes and for taxpayers to claim refunds of those taxes in order to properly serve and protect their clients.


• Review of assessment procedures and the limitations on assessment-including exceptions
• Review of the limitations on filing of claims for refund by taxpayers-including the 2 and 3-year "rules"
• Understand what constitute a "claim for refund"


• Identify statutes of limitations for assessments of tax and for taxpayer claims for refund
• Recognize the importance of maintaining calendars pertaining the limitations periods
• Determine how statutes of limitation affect taxpayers

Designed For

CPAs, lawyers and tax preparers.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $119.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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