Course Descriptions

NTPI Level 1 Online

Enrolled agents, attorneys, and CPAs can complete the entirety of Level 1 (24 CE) online.
All sessions qualify for CE credit. Below are the course descriptions.
Overview of Representation – 1 CE
This overview course covers essential information Circular 230 practitioners must know to successfully represent their clients before the IRS. Topics include an overview of what practice before the IRS means, including structure of the IRS, and how the current environment impacts taxpayers along with tools for effective representation, and best practices in representation.
Instructor: Sherrill Trovato, EA, USTCP
IRS Program Number: X9QQU-T-00365-16-S
Introduction to Collections – 3 CE
This introductory course to IRS Collections explores the fundamentals of the IRS collection system, as well as the skill set needed by those Circular 230 practitioners just beginning to represent clients before Collections. Attendees should expect to gain specific IRM knowledge essential to navigate IRS Collections while preparing for collection resolution alternatives such as the OIC, installment agreements and currently not collectible. The appropriate timing and use of the collection due process and collection appeals program, as well as the taxpayer advocate’s office to accomplish client goals, will also be discussed in this course.
Instructor: David F. Miles, EA
IRS Program Number: X9QQU-T-00366-16-S
Communicating with IRS & Notices – 2 CE
This course examines the fundamentals of communicating with the IRS in response to the most frequent types of IRS notices: summary assessment notices; CP-2000; and basic balance due/collection notices. Topics include: which IRS units to contact; utilization of IRS policies to obtain effective results; levels of authority; deciphering computer codes and acronyms; and general tax communication techniques.
Instructor: LG Brooks, EA
IRS Program Number: X9QQU-T-00367-16-S
Introduction to Appeals – 2 CE
What is the next step when an Exam result is unsatisfactory, or the IRS rejects an OIC and the taxpayer files for a collection due process hearing? This introductory class discusses the representative’s role in preparing for and effectively presenting at an Appeals conference for both Exam and Collection cases.
Instructor: Sherrill Trovato, EA, USTCP
IRS Program Number: X9QQU-T-00368-16-S
Tax Research and Resources – 2 CE
Research is more than looking for an answer in an IRS publication. Circular 230 practitioners need to understand what constitutes authority. This session will identify the sources of authority and discuss the importance of the various types of authority. The IRS directs its examiners to reach conclusions that reflect correct application of the law, regulations, court cases, revenue rulings, etc. This session will help Circular 230 practitioners to likewise reach correct conclusions using the sources of authority.
Instructor: Frank Degen, EA, USTCP
IRS Program Number: X9QQU-T-00369-16-S
Introduction to Examination – 4 CE
This session will discuss the different types of audits and the steps needed to best represent your client. Move through the audit process, starting with the importance of a well-stated engagement letter, to interviewing your client. Learn how to organize the requested records, manage the auditor and most importantly, when and how to close the case.
Instructor: Alan Pinck, EA
IRS Program Number: X9QQU-T-00370-16-S
Innocent Spouse – 1 CE
Can taxpayers be relieved of joint and several liabilities after filing a tax return with a spouse? This introductory course demonstrates the §6015 provisions that grant relief to qualifying taxpayers. Using Form 8857 and relevant Tax Court cases, the class illustrates how the IRS evaluates the various relief components.
Instructor: Sherrill Trovato, EA, USTCP
IRS Program Number: X9QQU-T-00376-16-S
Ethics for the Tax Practitioner – 2 CE
Get to know the structure and functions of the Office of Professional Responsibility, and become intimately aware of the provisions that lay within Circular 230. Discuss real-world examples of practice and how they relate to Circular 230 and professional ethics standards.
Instructor: Aaron Blau, EA, CPA
IRS Program Number: X9QQU-E-00371-16-S
Engagement Letters – 1 CE
Why are engagement letters considered a best practice in tax preparation and controversy representation? What information should be included in an engagement letter? Should the practitioner use different types of engagement letters depending upon the service provided? This introductory class discusses the importance of engagement letters at all levels of the representative’s services to both engage and disengage clients.
Instructor: Sherrill Trovato, EA, USTCP
IRS Program Number: X9QQU-T-00372-16-S
Transcripts and CSED Extenders – 2 CE The focus of this course is on reading and understanding various IRS transcripts, which enables representatives to understand the taxpayer’s history with the IRS. Events that can extend the ten year collection statute will also be discussed.
Instructor: Bill Nemeth, EA
IRS Program Number: X9QQU-T-00373-16-S
Introduction to Criminal Investigations – 2 CE
The Criminal Investigations (CI) Division investigates suspected violations of the criminal tax laws including attempted tax evasion, the filing of false or fraudulent returns, the willful failure to file returns, currency reporting violations and money laundering. In this course, learn why CI investigates a case, what they investigate, the criminal prosecution process and the role of the enrolled agent in the criminal investigation.
Instructor: Bob McKenzie, EA, JD
IRS Program Number: X9QQU-T-00374-16-S
Non-Filers – 2 CE
This class discusses how to represent non-filers during the preparation of past due tax returns and how to deal with the resolution of IRS issues related to these returns including examination and collections. The course will include IRS computer matching documents and notices, substitutes for return, penalty abatement, and under-reporter issues.
Instructor: Jeffrey A. Schneider, EA
IRS Program Number: X9QQU-T-00375-16-S
Please click here to view the Level 1 Online Course Descriptions as a pdf.
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