Speaker: Alan Pinck, EA, NTPI Fellow
CE: 1 IRS/CTEC
Price: $30 Members | $60 Nonmembers

This course provides an overview of the statutes of limitations under the Internal Revenue Code and their practical application in federal tax practice. Designed for tax professionals, the course explains the rules governing assessment, collection, and refund claim limitation periods, with emphasis on IRC §§ 6501, 6502, and 6511.

Participants will examine the general limitation periods, common exceptions, and situations in which the statute may be extended, suspended, or eliminated, including substantial omissions, fraud, failure to file, and taxpayer agreements. Through practical examples and real‑world scenarios, the course highlights how statutes of limitations impact audits, enforcement actions, penalty assessments, and taxpayer rights.

By the end of the course, practitioners will be able to determine applicable limitation periods, identify statute expiration issues, and apply this knowledge to advise clients, defend examinations, and ensure compliance with professional standards.

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