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IRS Audits - Tax Staff Essentials, Level 4 - Tax Manager/Director

Author/Moderator: Charles Borek, CPA, JD
Publisher: AICPA
Availability: Online Access
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Internal Revenue Service audits (or “exams” in IRS lingo) are an integral part of the tax compliance landscape. Although statistically few returns are selected for exam each year, this fact tends to be of little comfort to the taxpayer who has won the “audit lottery.” While CPAs cannot do much to prevent a client’s return from being audited, they can perform a valuable service by assuring that the exam is no more of a burden on the client than is necessary and that the client’s rights and interests are adequately safeguarded. Accomplishing this objective begins with a familiarity with the audit process.

Topics Discussed

  • Types of IRS audits
  • The audit process
  • RAR: Revenue Adjustment Report
  • Preparing responses
  • Accounting for audit adjustments
  • Amended state tax returns

Learning Objectives
When you complete this course you will be able to:

  • Evaluate IRS audit trends and the audit selection process.
  • Understand the types of IRS audits.
  • Determine when IRS requests could be challenged.
  • Become familiar with the timing, scope, and location of various IRS audits.
  • Understand IRS audit techniques and inquiries and appeal rights.
  • Manage the information document request process and evaluate the contents of a revenue agent report (RAR).
  • Understand how to update/amend related state income tax returns as affected by the Federal RAR

Prerequisite: Basic knowledge of general proceedings of IRS audits

Advanced Preparation: None

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NASBA Field of Study: Taxes
Level: Advanced
Recommended CPE Credit: 4.5
IRS Audits - Tax Staff Essentials, Level 4 - Tax Manager/Director
CPE On-Demand
Product# 157800
Availability: Online Access 365 Day
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AICPA Member:$109.00
Your Price:$139.00
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