Every Enrolled Agent, CPA, or attorney, on occasion, need to research an important tax problem issue for their client. You may need to examine the required procedures for filing a lien or levy when you believe the IRS has violated proper procedure. When you encounter threats from a rogue Revenue Officer, you need to research her rights to do what she is threatening.
After Caroline’s presentation, attendees understood how to approach the needed research. She offered thoughtful insights on where to start and how to cite the rules to a revenue officer, an appeals officer, or in a tax court proceeding.