Tax Practice And Procedures For California CPAs
Gain practical knowledge of practices and procedures of the IRS and FTB, from rulings to collections to criminal enforcement, with specific references to statutes and regulations.
Learn techniques to better represent your clients before the IRS and FTB. Ensure they don't overstep their authority or fail to act in accordance with their procedures.
- IRS and FTB administrative structure.
- IRS and FTB authority to obtain records from taxpayers, tax clients and third parties.
- Consequences of noncompliance.
- IRS procedures: Determining, reviewing, litigating and collecting tax deficiencies.
- Roles of the Examination, Appeals, Collection and Criminal Enforcement divisions, and corresponding FTB operations.
- Identify claims for refund.
- Determine appeals requirements.
- Recognize statutes of limitations, mitigation issues and claim of right opportunities.
- Identify litigation and forums.
- Determine how to deal with possible criminal issues.
CPAs, accounting staff, partners and tax practitioners.
Applicable if you are a HSCPA member in good standing.
Applicable if you are not a HSCPA member.