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Add-Ons

Cancellations and Refunds

Refunds or cancellations may be requested through June 26, 2026. All approved refunds are subject to a $100 administrative fee, which will be retained. After June 26, 2026, refunds and cancellations will no longer be accepted, except in limited, case-by-case circumstances.

Due to limited seating, a waitlist will be activated once capacity is reached. If you need assistance or have questions, please contact education@naea.org or call 202-822-6232.

Summit Hotel

New Orleans Marriott

555 Canal Street, New Orleans, LA, 70130-2349

Perfectly positioned between the French Quarter and the Central Business District, the New Orleans Marriott offers contemporary comfort, sweeping city and river views, and an ideal setting for business and leisure travelers alike.

Situated within walking distance of Bourbon Street, Jackson Square, the riverfront, and premier dining and entertainment, the New Orleans Marriott places you in the heart of everything that defines this vibrant city.

Guests enjoy newly refreshed rooms featuring plush bedding, workspaces, mini-refrigerators, and modern décor. Select accommodations overlook the Mississippi River or downtown skyline.

On-site amenities include a heated outdoor pool, 24-hour fitness center, and multiple dining options, including 55 Fahrenheit lounge for cocktails, 5Fifty5 Restaurant for local cuisine, Canal Street Burger Bar, and a convenient Canal Street Pantry café.

NAEA has a room block available to attendees. Use the link below.

PLEASE NOTE: Hotel reservations must be made directly with the hotel. We are not affiliated with any travel agencies, travel planners, or third-party booking services. If you receive a call or email claiming to book your room on your behalf, please treat it as unsolicited and verify details with the hotel before providing any information.

Tax Summit 2026 Agenda

This agenda is preliminary and subject to change. Session titles, times, locations, and speakers are still being finalized and may be updated before the conference. Please check back for the most current schedule.

NTPI Level 1 Learning Objectives:

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.

NTPI Level 1 Details:

Prerequisites: None

Field of Study: Taxes

Who Should Attend: Designed for participants with a fundamental understanding of the topic.

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Live

To be awarded the full credit hours, you must be present for the entire program.

Register for Level 1 at Tax Summit

Refunds and Cancellations: If you need to cancel your registration, please notify us as soon as possible. Cancellations received 30 days before the program start date may be eligible for a full or partial refund, depending on the program. If eligible for a refund or to submit a complaint, please contact the NAEA education team via email at education@naea.org. A member of the NAEA education team will promptly contact you.

The National Association of Enrolled Agents is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Course Overview:

Introduction to Representation — (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

This session introduces the tax representative to the world of representation. Participants will l earn important concepts allowing them to begin representing clients before the Internal Revenue Service.

Learning Objectives:

• Learn the IRS structure, important acronyms, and structure of a representation case.
• Understand how to correctly complete Form 2848 and Form 8821.
• Describe the importance and core components of an engagement letter.

Statute of Limitations (SOLs) – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

The Internal Revenue Code imposes time limits on both the IRS and taxpayers to take certain tax-related actions. This course will review in-depth the three main statutes of limitations –assessment, collection, and refund — and use examples frequently encountered in practice to demonstrate key statute of l imitations principles.

Learning Objectives:

• Learn the rules and exceptions for each statute of limitations.
• Identify events that toll each statute of limitations.
• Compute the relevant statute end date using scenarios frequently encountered in practice.
• Understand when the statute of l imitations is a resolution option to a case.

The IRS Examination Process – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

This course provides a broad overview of the IRS examination process, beginning with return selection through resolution of the examination. Participants will understand the options available for challenging an adverse examination result.

Learning Objectives:

• Learn the difference between different types of examination employees and the types of cases those employees’ handle.
• Describe the lifecycle of an examination case from selection to completion.
• Understand the role of Appeals and the United States Tax Court in resolving examination controversies.

The IRS Collection Process – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

This course provides a broad overview of the IRS collection process, beginning with initial assessment of a balance due through resolution of the unpaid tax balance. Participants will understand the options available for resolving an unpaid federal tax debt.

Learning Objectives:

• Summarize the lifecycle of a collection case from selection to completion
• Discuss the role of Appeals and the United States Tax Court in resolving collection controversies
• Identify new developments in IRS collection, including, but not limited to, passport issues and use of private debt collection.

IRS Transcript Analysis – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

Understanding various IRS transcripts is key to resolving a taxpayer’s IRS issues. Participants will learn how to read and understand various IRS transcripts, the entries made on those transcripts, and how they impact the taxpayer’s overall IRS situation.

Learning Objectives:

• Describe various ways a representative can obtain IRS transcripts.
• Explain what a transaction code on an IRS transcript indicates about actions on the account.
• Determine if a taxpayer qualifies for First Time Abate from IRS account transcripts.
• Demonstrate the ability to analyze IRS transcripts through the use of case studies.

Non-Filers and SFR Assessments – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

This course provides an overview of how to get a taxpayer into filing compliance when he or she has failed to file all required federal tax returns. In addition, participants will learn about the authority of the IRS to prepare substitute for return assessments and how those assessments impact non-filers.

Learning Objectives:

• Demonstrate how to outline a strategy for getting a non-filer into compliance.
• Explain IRS Policy Statement 5-133 and its effect on getting non-filers into compliance.
• Describe common issues and problems faced by non-filers, such as incomplete records.
• Understand the substitute for return process, especially as it relates to non-filers.

Introduction to Examination (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

The IRS undertakes many different types of reviews of tax returns. This course discusses the two most basic types of inquiries, math error notices and automated underreporter notice, and how to effectively address them.

Learning Objectives:

• Explain math error authority and how to resolve erroneous changes.
• Understand the automated underreporter process and how to resolve inquiries.

Overview of Collection Alternatives – (1 CE)

Field of Study: Taxes
Delivery Method: Group Live

The IRS provides taxpayers alternatives to enforced collection action. After this session, participants will be able to identify the basics to each of these alternatives.

Learning Objectives:

• Understand the basic requirements for various types of collections alternatives, including, but not limited to, installment agreements, offers in compromise, currently non-collectible status, spousal defenses, and bankruptcy.
• Explain how filing and/or payment compliance factors into each collection option.

Basic Installment Agreements – (1 CE)

Field of Study: Taxes
Delivery Method: Group Live

For the majority of unpaid tax balances cases, an installment agreement is the best resolution option. This course walks participants through negotiation and establishment of installment agreements not requiring taxpayer financial data.

Learning Objectives:

• Explain how a taxpayer qualifies for an installment agreement with no financial data.
• Describe the process of establishing an installment agreement from start to finish.
• Identify when the IRS may file a notice of federal tax lien with a streamlined installment agreement.

Financial Analysis Process – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

Knowing how to complete an accurate financial statement for a client is pivotal to the successful resolution of an outstanding federal tax liability. The representative must know their client’s financial situation in order to make an educated decision on which path to take in resolving the federal tax liability.

Learning Objectives:

• Calculate collectible equity in assets for a taxpayer.
• Calculate disposable net income for a taxpayer.
• Understand how the equity and income calculations impact available collection alternatives.

Ethics – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

This course reviews foundational ethical rules from Circular 230 that a practitioner must understand prior to taking a paid representation engagement.

Learning Objectives:

• Understand how Circular 230 requirements for competence impacts the ability to take a new representation engagement.
• Describe a conflict of interest under Circular 230.
• Explain how a practitioner resolves a conflict of interest under Circular 230.

Managing Confidential Client Data – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

Confidentiality of client data is essential to tax representation practice. This course will review best practices for complying with data security and confidentiality of taxpayer information as required by Internal Revenue Code §7216.

Learning Objectives:

• Describe best practices for data security related to tax representation cases.
• Understand the application of §7216 to tax representation practice.

Capstone Course – (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

Participants will integrate the information learned in Level 1 through guided case studies.

Learning Objectives:

• Integrate the concepts from Level 1 in guided case studies.
• Demonstrate the resolution of a non-filer who needs a collection alternative.
• Demonstrate the resolution of an automated underreporter notice inquiry

NTPI Level 3 Learning Objectives:

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 aninnocent 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.

NTPI Level 3 Details

Prerequisites: Completed all sessions in NTPI Level 1 and 2.

Field of Study: Taxes

Who Should Attend: Participants with an in-depth understanding and substantial experience in the field. Others are welcome.

Advanced Preparation: None

Program Level: Advanced

Delivery Method: Group Live

Register for Level 3 at Tax Summit

To be awarded the full credit hours, you must be present for the entire program.

Refunds and Cancellations: If you need to cancel your registration, please notify us as soon as possible. Cancellations received 30 days before the program start date may be eligible for a full or partial refund, depending on the program. If eligible for a refund or to submit a complaint, please contact the NAEA education team via email at education@naea.org. A member of the NAEA education team will promptly contact you.

The National Association of Enrolled Agents is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Course Overview:

Advanced Financial Analysis (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

Many times, it isn’t about what the client filled out on the financial statement — it is about what they did not put on the financial statement. This session will help the representative avoid unnecessary surprises and will provide tools to complete a more in-depth financial analysis.

Learning Objectives:

• Describe how the IRS values various assets (i.e. retirement accounts, assets out of reach of taxpayer, and dissipated assets)
• Complete a bank statement analysis identifying potential issues (i.e. transfers from an unknown account, deposits larger than stated income, excessive cash withdrawals, etc.).
• Understand how state community property laws affect the financial analysis.
• Determine how a non-liable party changes the financial analysis.

Trust Fund Recovery Penalty Process (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

This session will cover the concepts and issues related to the components, investigation, and assessment of the Trust Fund Recovery Penalty (TFRP) by the IRS. Who will be found responsible and willful will be discussed.

Learning Objectives:

• Determine the period of time the IRS has to assess the TFRP.
• Identify the main components of the TFRP calculation.
• Explain which parties may be liable for the TFRP based on responsibility and willfulness.

Introduction to Criminal Tax (1 CE)

Field of Study: Taxes
Delivery Method: Group Live

Representatives can find themselves in a difficult place if they are not able to identify when a representation case may become criminal. This course describes how a non-attorney practitioner should interact with potentially criminal tax cases.

Learning Objectives:

• Describe when a civil tax case potentially rises to a criminal tax case.
• Understand the role of a non-attorney practitioner in a criminal tax case.
• Identify when to refer a representation client to an attorney.

Bankruptcy and Taxes (1 CE)

Field of Study: Taxes
Delivery Method: Group Live

A representative must know when it is time to refer a client to a bankruptcy attorney in order to resolve a client’s unpaid tax balances. In order to do that, the representative must have a basic overview of the bankruptcy process and how tax problems fit into it.

Learning Objectives:

• Understand the different types of bankruptcy under the bankruptcy code
• Determine what taxes may or may not be discharged in each bankruptcy proceeding.
• Identify when a lien survives a bankruptcy discharge.

Lien Defenses (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

Understanding the federal tax lien process can be challenging. Participants will learn in-depth remedies available to taxpayers with federal tax liens on their assets. 

Learning Objectives: 

• Describe the subordination process and when it is appropriate. 
• Explain when a taxpayer qualifies for a discharge of the federal tax lien. 
• Identify when the IRS will withdraw the notice of federal tax lien. 
• Understand the certificate of non-attachment process. 

Spousal Relief (2 CE) 

Field of Study: Taxes
Delivery Method: Group Live

Sometimes one taxpayer can resolve liability for a joint federal debt by severing joint and several liability. This course will describe when the law allows this and how a practitioner can successfully advocate for a taxpayer in this situation.  

Learning Objectives:  

• Identify the difference between an innocent spouse claim and an injured spouse claim. 
• Understand the three different types of relief from joint and several liability on a joint tax return. 
• Define what actual knowledge or reason to know means for innocent spouse purposes. 
• Describe when a joint return is not valid for federal tax purposes. 

Business Entity Examination Issues (2 CE)  

Field of Study: Taxes
Delivery Method: Group Live

This course provides an overview of common issues encountered when the IRS examines a business entity tax return. 

Learning Objectives:  

• Understand the reasonable compensation requirements for S corporations and what is reasonable compensation for an S corporation shareholder. 
• Compute basis in the business entity interest and how to potentially reconstruct basis if records are incomplete. 
• Describe when a work is an employee or contractor for federal tax purposes. 
• Describe any other issues currently being scrutinized by the IRS. 

Tax Research and Resources (2 CE) 

Field of Study: Taxes
Delivery Method: Group Live

Tax research skills are critical to effectively representing a taxpayer before the IRS. This session will outline a structured tax research process the practitioner can use to find the correct answer to your question using both no-cost and paid resources. This session will also review the various sources of tax authority, how to read them for their key holding, and how to properly cite them. 

Learning Objectives: 

• Identify and analyze appropriate authority for taking tax positions. 
• Identify various resources available to conduct tax research. 
• Apply the steps required to effectively research a tax topic. 

Advanced Appeals (2 CE) 

Field of Study: Taxes
Delivery Method: Group Live

In this course, the practitioner will understand how the Appeals emphasis on independence impacts effective representation of taxpayers. In addition, the Appeals process with respect to more advanced topics will be covered, such as offers in compromise and proposed trust fund recovery penalty assertions.  

Learning Objectives: 

• Explain how the Appeals Judicial Approach and Culture (AJAC) process impacts effective advocacy in Appeals. 
• Describe the offer in compromise (OIC) appeals process. 
• Describe the trust fund recovery penalty (TFRP) appeals process. 

Field Audit Case Study (2 CE) 

Field of Study: Taxes
Delivery Method: Group Live

The course reviews the lifecycle of a field examination from start to finish.

Learning Objectives: 

• Understand the basic process for a field examination. 
• Demonstrate via case study how a field examination will typically occur. 

Practical Applications of Case Management (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

This course will ask learners to apply case management principles to different fictional cases. The learner will run each scenario through the steps of case management applying the relevant IRS practice and procedure policies and tax law to each case at each step from screening to conclusion.

Learning Objectives:
• To understand how to apply case management following IRS published guidance.
• To evaluate potential representation activities for applicable processes.
• To apply cumulative representation knowledge to real life scenarios.

Level 3 Ethics (2 CE)

Field of Study: Taxes
Delivery Method: Group Live

Circular 230 provides rules that enrolled agents and other practitioners must follow when both advertising services and pricing representation engagements. This course describes the application of these rules to tax representation practice. 

Learning Objectives: 

• Understand Circular 230 rules related to pricing representation engagements. 
• Describe the contingent fee rules and to what engagements they apply. 
• Describe the Circular 230 rules for enrolled agents advertising their services. 

Level 3 Capstone (2 CE) 

Field of Study: Taxes
Delivery Method: Group Live

Participants will integrate the information learned in Level 3 through guided case studies.  

Learning Objectives:  

• Integrate the concepts from Level 3 in guided case studies 
• Demonstrate how to address a federal tax lien on a property the taxpayer wants to sell the property. 
• Demonstrate how to successfully complete a field examination. 

Tax Track Overview:

This Tax Track program is still being built. Session titles, descriptions, and CE amounts are preliminary and may change as the agenda is finalized.

• QBID — 2 CE
• Partnership K-1 Codes and 1040 Integration — 2 CE
• NIL (Name, Image, Likeness) — 2 CE
• Business Use of Automobiles — 2 CE
• Mixed Use Rentals — 2 CE
• Divorce — 1 CE
• New Parent — 1 CE
• ACA — 2 CE
• Community Property vs. Separate Property Panel — CE TBD
• Related Party Transactions — 2 CE
• Death and Taxes — 2 CE
• Criminal Tax — 2 CE
• Current Tax Events Panel: Legislation, Court Cases, & Tax Updates — 2 CE

PLEASE NOTE: Hotel reservations must be made directly with the hotel. We are not affiliated with any travel agencies, travel planners, or third-party booking services. If you receive a call or email claiming to book your room on your behalf, please treat it as unsolicited and verify details with the hotel before providing any information.

2025 Recap