What is NTPI?

The National Tax Practice Institute™ (NTPI®) is a three-level program developed to sharpen the skills of enrolled practitioners at all stages of their careers. With each level of this program, the core curriculum enables participants to expand their knowledge and skills, and gain the confidence needed to successfully guide their clients through the often-challenging maze of IRS codes, internal regulations, and agency structure. Please note that this program is open only to enrolled agents, CPAs, and tax attorneys. Those who complete Levels 1, 2, and 3 earn the distinction of NTPI Fellow®, a designation held by the nation’s top tax practitioners. 

The NTPI curriculum has a new look! In 2021 NTPI Level 1 and 2 are getting a refresh, adding in new case studies, forms, and interactive learning.  Level 3 will be refreshed in 2022.

Learn More.

How to Become an NTPI Fellow

You may have noticed your tax professional uses the certificate program designation “NTPI Fellow®.” This designation is evidence of significant expertise in the representation of taxpayers before the IRS. Becoming an NTPI Fellow isn’t easy. A participant must complete all three NTPI Levels as well as a professional portfolio within a five-year period starting with the Level 1 year in order to earn the NTPI Fellow credential. To fully appreciate what it says about your tax professional, here’s a rundown of the details to achieve this distinction.  

Who Should Attend?

Tax professionals looking to advance their career by representing clients in front of the IRS. In order to enroll in the National Tax Practice Institute™ (NTPI®), you must be an enrolled agent*, CPA, or tax attorney. These are the only three professional groups that have full rights of representation before the IRS. That means that not only can you speak directly to the IRS regarding your client’s taxes without them being present, you will represent them in an IRS audit, collection, or appeal process 

Program Objectives

The process of becoming an NTPI Fellow often takes several years, but the learning doesn’t stop there. As a whole, NTPI Fellows are individuals who exceed IRS’ minimum standard for continuing education and are dedicated to staying on top of the latest changes to the tax code. Many NTPI Fellows participate annually in NTPI’s Graduate Level courses in Representation because they don’t want to miss a thing. See the current curriculum breakdown below.

Level 1 – NEW CURRICULUM! 

*Did you start Level 1 at the 2020 EA Digital Forum or Representation Academy? Find out how to complete your process here.

  • L1.01.21 – Introduction to Representation — (2 CE)  
  • L1.02.21 – Statute of Limitations (SOLs) – (2 CE)  
  • L1.03.21 – The IRS Examination Process – (2 CE)  
  • L1.04.21 – The IRS Collection Process – (2 CE)  
  • L1.05.21 – IRS Transcript Analysis – (2 CE)  
  • L1.06.21 – Non-Filers and SFR Assessments – (2 CE)  
  • L1.07.21 – Introduction to Examination (2 CE)  
  • L1.08.21 – Overview of Collection Alternatives – (1 CE)  
  • L1.09.21 – Basic Installment Agreements – (1 CE)  
  • L1.10.21 – Financial Analysis Process – (2 CE)  
  • L1.11.21 – Ethics (Level 1)– (2 CE)  
  • L1.12.21 – Managing Confidential Client Data – (2 CE)  
  • L1.13.21 – Capstone Couse(Level 1) – (2 CE)  

By the end of NTPI Level 1, a participant will be able to successfully complete the following engagements. 

  • Review a taxpayer’s IRS transcripts and case data to determine appropriate resolution strategies. 
  • Get a non-filer into filing compliance. 
  • Resolve automated underreporter notices, such as Notice CP2000. 
  • Establish a guaranteed or streamlined installment agreement for a taxpayer. 
  • Request penalty abatement using First Time Abate procedures. 

Level 2 – NEW CURRICULUM!  

  • L2.01.21 –FOIA Requests (1 CE)  
  • L2.02.21 – Internal Revenue Manual (1 CE)  
  • L2.03.21 – The Audit Reconsideration Process (2 CE)  
  • L2.04.21 – Office Audit Case Study (2 CE)  
  • L2.05.21 – Enforced Collection Actions (2 CE)  
  • L2.06.21 – Offers in Compromise (2 CE)  
  • L2.07.21 – Collection Appeals (2 CE)  
  • L2.08.21 – Examination Appeals (2 CE)  
  • L2.09.21 – Penalty Abatement Strategies (2 CE)  
  • L2.10.21 – Introduction to Business Representation (2 CE) 
  • L2.11.21 – Ethics (Level 2) (2 CE)  
  • L2.12.21 – Case Management Strategies (2 NAEA CPE)  
  • L2.13.21 – Capstone Course (Level 2) (2 CE)  

By the end of NTPI Level 2, a participant will be able to successfully complete the following engagements. 

  • Determine the best way to challenge an existing audit assessment. 
  • Determine which collection appeal option is appropriate for a taxpayer. 
  • Get a levy released for a taxpayer. 
  • Determine the best method of penalty abatement and request it. 
  • File an offer in compromise for a taxpayer. 
  • Represent a client in an office examination. 

Level 3 – New curriculum coming in 2022! 

*Did you start Level 3 at the 2020 EA Digital or Representation Academy? Find out how to complete your process here.

  • L3.01.22 – Advanced Financial Analysis (2 CE) 
  • L3.02.22 – Trust Fund Recovery Penalty Process (2 CE) 
  • L3.03.22 – Introduction to Criminal Tax (1 CE) 
  • L3.04.22 – Bankruptcy and Taxes (1 CE) 
  • L3.05.22 – Lien Defenses (2 CE) 
  • L3.06.22 – Spousal Relief (2 CE) 
  • L3.07.22 – Business Entity Examination Issues (2 CE) 
  • L3.08.22 – Tax Research and Resources (2 CE) 
  • L3.09.22 – Advanced Appeals (2 CE) 
  • L3.10.22 – Field Audit Case Study (2 CE) 
  • L3.11.22 – Marketing (2 NAEA CE) 
  • L3.12.22 – Ethics (Level 3) 
  • L3.13.22 – Capstone Course (Level 3) (2 CE) 

By the end of Level 3, a participant will be able to successfully complete the following engagements: 

  • Challenge a taxpayer’s liability for a tax assessment or unpaid balance with an innocent spouse defense. 
  • Represent a taxpayer in an IRS field examination with a revenue agent. 
  • Contest the issuance of a notice of federal tax lien. 
  • Contest liability for the trust fund recovery penalty. 
  • Partner with an attorney on bankruptcy cases with tax components. 

Grad Level – new curriculum coming in 2022!  

  • Advanced Collections Case Study (2 CE) 
  • Representation Update (2 CE) 
  • Practice Management and Marketing (2 NAEA CE) 
  • New Case Law Relevant to Representation (2 CE) 
  • Ethics (2 CE) 
  • Four electives (8 CE) 

Program Requirements 

Already started your NTPI Fellow journey, either in person or virtually, and want to find out how to complete it? See the detailed requirements page for those that have already started their NTPI journey here.  

2021 Program Requirements 

In order to enroll in the National Tax Practice Institute™ (NTPI®), your tax professional must be an enrolled agent*, CPA, or tax attorney. A participant must complete all three NTPI Levels as well as a professional portfolio within a five-year period starting with the Level 1 year in order to earn the NTPI Fellow credential. 

2022 Program Requirements

In 2022, new Level 3 requirements will take effect. In order to take the new 2022 Level 3, individuals must complete the 2021 Level 1 and 2 programs, and apply and meet the graduation requirements via submission of a professional portfolio. Once the individual receives approval, then he or she can register for Level 3. 

The professional portfolio will have the following requirements: 

1. Table of contents 

2. Curriculum vitae (CV) demonstrating 2 years full-time equivalent experience in the tax field 

3. Proof of active EA, CPA, or bar licensure 

4. Copy of individual’s representation engagement letter 

5. Summary of three completed resolution cases (1 page each) 

a. What was the controversy?

b. What was the outcome?

c. Was the resolution successful? If so, why?

d. Was the resolution not as successful as you hoped? If so, why, and how can you improve next time?

e. Provide a completed, redacted deliverable from each case.

6. One page vision statement of how the individual will leverage the NTPI Fellow credential over the next five years to help taxpayers and improve the tax practice.

More information on how to apply will be out in early 2022.

Continuing Education

 

 

Upcoming Events

SAVE THE DATE: In 2021, NAEA will be hosting a Summer Series featuring live online NTPI Levels 1 and 2 in June and July. They will also be available for purchase on-demand with a complimentary “Ask the Expert Roundtable” webinar in the fall. Registration information coming soon.