Megan L. Brackney and Bryan C. Skarlatos presented "Effectively Representing Taxpayers Before the IRS" at the Sid Kess All-Star Series

On December 28th at the New York State Society of CPAs, we followed the journey of Joe & Mary through the IRS process. This full-day program used a particular client’s fact pattern to highlight the various areas of the IRS representation process and the opportunities and pitfalls for practitioners and their clients.

After attending this seminar participants understood:

  • The examination process, how to help the clients organize their information, and present it in a way to the IRS to resolve the exam favorably
  • How to get to appeals and when it makes sense to request an appeal either at the thirty-day letter or strategically waiting for the Notice of Deficiency (“ninety-day letter”).
  • The impact of the “Appeals Judicial Approach and Culture” or “AJAC”, and how that impacts the practitioner’s strategy for presenting evidence
  • The collection process, pointing out opportunities to help your client resolve their outstanding tax issue
  • The collection statute of limitations, the various billing notices and what they mean, when and how to request a collection appeal, and what the actual meaning of “tax compliance”
  • The various options for resolving the client’s tax issue, including uncollectable status, installment agreements, offers-in-compromise and bankruptcy