Level I (Basic) (S-M-T)

Enter the world of representation! In the Basic level, you’ll learn representation skills you can immediately put to use in your practice. This track is open to all NTPI® attendees. If your intention is to become a Fellow of NTPI®, this is the first level you must complete. No prerequisite is required.

Overview of Representation – 3 CPE (S)
Essential information EAs need for IRS representation will be covered. Attendees will learn:

• Rules for completion and submission of IRS Form 2848;
• General procedures the IRS examiner is required to follow throughout the course of an audit;
• Appeal rights; and
• How to request an appeal.

Speaker: Peterson
 
Communicating with the IRS – 3 CPE (S)
This course is designed to discuss and expose the basic elements and fundamental approaches to “communicating” with the IRS. Issues concerning taxpayer rights as well as representative rights are essential with regards to all official (and non-official) communications with the IRS. We will review issues such as privacy and confidentiality, levels of authority, privileged matters, and numerous other communication issues regarding taxation in general. In addition to the above, this presentation is also designed to explore the topic of essential communication guidelines as well as proper communication protocol in the area of taxation.
Speaker: Brooks

Introduction to Collections – 2 CPE (S)
This course is designed to introduce you to IRS’ collection process. We will explore both facets of the collection process: voluntary collections and enforced collections. We will discuss and identify the arsenal used by the IRS to achieve the mandates and goals of the U.S. Treasury Department regarding the collection process To achieve full participation and clarification, we will also conduct class case studies for an interactive effect of current IRS collection procedures, and more importantly, how to effectively respond to and professionally address those procedures.
Speaker: Brooks

Introduction to Exam – 4 CPE (M)
IRS enforcement activity is increasing due to the tax gap, and audits are on the rise. This basic class discusses the IRS Examination Division structure and the representative’s role in correspondence and office and field exams. Learn how to protect your clients’ rights while presenting their best possible case at audit. Speaker: Gregory

Non-Filers – 2 CPE (M)
There are many reasons taxpayers become non-filers. This basic class discusses how to represent clients during the preparation of past due tax returns and during resolution of IRS issues related to non-filing. Topics include computer matching documents, IRS notices, substitutes for return, penalty abatement, underreported issues, and potential criminal exposure.
Speaker: Gregory

Introduction to Criminal Investigation – 2 CPE (M)
Study the principles of criminal tax investigation and learn the answers to questions most frequently asked by clients and preparers. The class will discuss specific situations and the best ways to protect yourself and your client when confronted with a potential or actual CI investigation. One step—right or wrong—can make a major difference.
Speaker: Sinars

Tax Research – 2 CPE (T)
Attendees will gain understanding of the hierarchy of citations of authority; learn the difference between the administrative, judicial, and legislative processes; and become familiar with commonly used tax law research abbreviations and references.
Speaker: Yeager

Introduction to Appeals – 3 CPE (T)
What’s the next step when you are dissatisfied with the results of an examination or CDP hearing? This basic class discusses IRS Appeals Division programs and the representative’s role in the appeal process. Learn how to prepare for an appeals conference that emphasizes the hazards of litigating the issue to the IRS.
Speaker: Gregory

Voluntary Collections – 3 CPE (T)
The fundamentals of the IRS collection system will be learned, including:

• Recognizing the stream of collection notices issued by the IRS
• Knowing what property the IRS can take and when they can take it
• How to deal with revenue officers and automated collection employees
• Strategies for resolving real life IRS collection issues

Discussion will also center on IRS seizures of houses, retirement plans, and automobiles; what to expect in an IRS collection appeal; and the use of compromise, bankruptcy, and statute of limitations to resolve collection cases.
Speaker: Levy

Level II (Intermediate) (S-M-T)

This is a closed course. No portion may be attended or audited by anyone who has not completed NTPI® Level I.

Representation Workshop - 24 CPE
This popular, interactive course engages students in lively discussion with peers and instructors. Students learn the intricacies of taxpayer representation before the IRS and become familiar with the various forms necessary to solve problems they will encounter. Guided by discussion leaders, the breakout sessions allow attendees to enjoy smaller group dynamics as they consider taxpayer problems and develop solutions based on the information they’ve been presented. Groups will present their solutions to the instruction team for evaluation.
This course will address:

• Liens
• Levies
• Audits
• Appeals
• Collections matters
• Taxpayer rights
• Penalties
• Penalty abatements
• Basic 1040 audit matters

The in-depth study of these critical areas will give students new to representation the necessary skills and confidence to effectively represent clients for the first time as well as hone the skills of the more seasoned representative.

One 4-hour class dedicated to handling audits that do not pass the “smell” test will be taught by an experienced instructor and tax attorney with vast knowledge in the area of “eggshell” audits.
Eggshell Audit Speaker: Ted Sinars, Esq.
 
Level II Instructor Team: Cathy Clow, EA; Ginger Crooks, EA; Peg Hadley, EA; Bert Hartmann, EA; Don Rosenberg, EA; Cheryl Sheil, EA; Craig Smith, EA; Linda Smith, EA; Nadine Smith, EA and Linda Wegge, EA

Level II Coordinator: Mickey Reedy, EA, MGFA

Level III (Advanced) (S-M-T)

This level is for the more advanced tax practitioner dedicated to enhancing his or her knowledge of representation. In order to become a Fellow of NTPI®, you must take the Basic, Intermediate, and Advanced levels.

Ethical Dilemmas – 2 CPE (S)
This intermediate class presents ethical dilemmas applicable to tax preparation and representation of taxpayers before the examination, appeals, and collection divisions of the IRS. How do you handle the shades of gray that regularly occur in your practice? What is your duty to the client? To the IRS? To yourself?
Speaker: Gregory

Outer Limits – 2 CPE (S)
Whenever enrolled agents explore avenues beyond tax preparation and representation, they may be held to a higher standard of care. This course will explore the outer limits of tax practice, not only with respect to the restriction on practicing law without a license, but also those areas that might expose the EA to malpractice claims and/or violations of Circular 230.
Speaker: Sinars

Trust Fund Recovery Penalty – 2 CPE (S)
Learn about IRS aggression in pursuing unpaid withholding taxes against business owners and their employees.
You will learn:

• How the IRS procedurally develops its case against owner and employees
• Case study examples of likely trust fund scenarios
• Appeals procedures to dispute imposition of the trust fund penalty
• Dealing with collection problems caused by trust fund penalties

Emphasis will be placed on who the IRS targets for trust fund taxes. Taxpayer defenses to the penalty, including lack of responsibility and willfulness, will be explored.
Speaker: Levy

Methods of Proof – 2 CPE (S)
IRS has noticeably increased its use of indirect methods of proof such as net worth and expenditures, bank deposits, source and application of funds, percentage markup, projection theories, and more. To represent your clients, you need to understand what considerations to take into account in handling such audits and how to defend against IRS expanded use of direct and indirect methods of proof.
Speaker: Sinars

Appeals – 4 CPE (M)
Discuss the Appeals procedure with an emphasis on case development from Exam’s tax audit to appeals. After completion of the course, participants should have an understanding of how to prepare an audit protest and how to successfully negotiate and settle a case before Appeals. Special emphasis will be placed on negotiation skills.
Speaker: Sinars

Bankruptcy – 2 CPE (M)
Discover bankruptcy, one of the most powerful tools in solving IRS collection cases.
Focus will be given to:

• Which tax liabilities are subject to a bankruptcy discharge
• Elements of the bankruptcy stay and automatic IRS levy release
• What property your client will be able to keep under the bankruptcy code
• Calculating when tax liabilities can be eliminated in bankruptcy

We will also review the effect of bankruptcy on federal tax liens and how to deal with the IRS Insolvency Unit.
Speaker – Levy

Employee vs. Independent Contractor – 2 CPE (M)
During this session we will discuss and compare the terms: employee and independent contractor. Safe harbor rules will be discussed at length. Participants will learn about IRS Form SS-8, when to use it, how it can help—or hurt. At the end of this course, participants will be able to confidently advise their clients with regard to who is and who is not an independent contractor.
Speaker: Peterson

IRS Authority to Investigate – 2 CPE (T)
During this session we will explore the Internal Revenue Code sections that grant the IRS authority to investigate taxpayers. We will learn the extent to which the IRS may go to investigate your client. We will discuss indicators that an examiner is strongly considering referring your client to Criminal Investigation for prosecution regarding tax fraud.
Speaker: Peterson

Statute of Limitations – 2 CPE (T)
The goal and purpose of this session will be to provide the modern-day tax practitioner with a fundamental basis of understanding, analyzing and applying the statute of limitations concerning federal tax matters. Issues such as how the statute of limitations affects tax assessments, tax collection (including collections due process and offer-in-compromise issues), omissions of gross income, trust fund recovery penalties, consent form matters, statutory notices of deficiency, and numerous others. Subsequent to this presentation, the practitioner should be able to invoke techniques to properly identify, calculate, and determine any statute of limitation regarding federal tax matters.
Speaker: Brooks

Advanced Collections – 4 CPE (T)
The goal and purpose of this session will be to enhance and reinforce the knowledge and standard applications of the tax practitioner concerning the advanced functions of the IRS Collection Division’s tactics and provisions regarding enforced collections cases. We intend to address issues regarding collection authority, lien and levy law provisions, the importance of collection due process (CDP) matters, bankruptcy and taxation, summons authority, abuse of discretion, and many other crucial areas. This topic is designed to equip the practitioner with the techniques to legally represent any taxpayer, corporate or non-corporate (with regards to advanced collection matters), before the IRS Collection Division.
Speaker: Brooks 

Graduate Classes (S-M-T)

NAEA’s National Tax Practice Institute™ and The American Academy of Tax Practice (East) have affiliated to offer courses to Fellows of NTPI®.

NTPI-Grad Classes Aug 10-12, 2008
Sheraton Baltimore City Center, Baltimore, MD
Contact for class, registration:
The American Academy of Tax Practice
Tel: 727-442-2806  Fax: 727-442-2724
Web-site: www.americanacademyoftaxpractice.com
E-mail: americanacademyoftaxpractice@verizon.net