Everything There is to Know About Summonsing

Overview

You are likely familiar with and/or have experience with IRS summonses. BUT - Did you know there’s a lot of procedure and decorum that goes into issuing a summons that you can leverage to help your client? This program will focus on the basics of an administrative summons, what the IRS can summons for, how you should comply with a summons, summons referral criteria, and common errors and misnomers the IRS can make in generating/serving a summons. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this course include:

• The ingredients that make up an IRS summons.
• The IRS' legal authority to summons.
• How to comply with a summons.
• Whether to appear in response with your client or not.
• Common errors the IRS can make that will invalidate a summons.
• Following DOJ summons referral process; all based on an actual case.

Prerequisites

None

Designed For

EA’s, CPA’s, attorneys, and anyone Interested in learning more about IRS representation and tax problem solving.

Objectives

After attending this presentation you will be able to...

• Distinguish IRS authority to summons.
• Identify practical approaches to complying with an IRS summons.
• Recognize IRS summons procedure.
• Recall the steps involved when the IRS decides to make a summons referral.
• Recognize how to elevate summons disputes.

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by CPA Crossings. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.