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. 

 

Roadmap to NTPI Fellow

The NTPI curriculum is undergoing a revamp! The new program will be launched in 2024. In the meantime, you can continue your NTPI journey with the current live and on demand options.

In 2023, Level 2 will be offered during the 2023 Tax Summit and Level 3 will be offered during the 2023 Winter Learn Event. All three levels may also be taken on demand.

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 

*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 Course (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

  • 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 

*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

  • 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.

To enroll in the National Tax Practice Institute™ (NTPI®), you must be an enrolled agent, CPA, or tax attorney.  Participants must finish all three levels to receive the designation.

Finished all three NTPI Levels? Let us know and get the most up to date information on graduation events. Fill out the NTPI Graduation Form.

For Current NTPI Fellows

Every quarter, we offer an NTPI Ask the Expert webinar. This is free for NTPI Fellows and those in the pipeline. Beginning in 2023, NAEA will be bringing back quarterly NTPI Graduate courses on rotating topics!

Learn more about all NTPI Education offerings.

Purchase NTPI On-Demand 

All three levels of NTPI are available for purchase virtually*:

*They expire one year from purchase so make sure to plan accordingly.

Finished all three NTPI Levels? Let us know and get the most up to date information on graduation events. Fill out the NTPI Graduation Form.

Future Events

NTPI Graduation 2023

Finished all three NTPI Levels? Let us know and get the most up to date information on graduation events. Fill out the NTPI Graduation Form.

Continuing Education

NAEA is registered with the following organizations to offer continuing education credit (CE). This course qualifies for IRS and CTEC continuing education hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org. To request to have Continuing Education Hours reported to CTEC, contact NAEA Education at education@naea.org.