Inside This Course:
This course runs the full audit lifecycle in the order a professional encounters it. It starts before any notice arrives, covering the mechanics of how the IRS scores and selects returns for examination, including a deep explanation of the DIF and UIDIF systems that most professionals have heard of but only a few fully understand, and the AI layer that now operates on top of those systems. From there it addresses who may legally represent a client before the IRS and what form that authority takes, including a complete walkthrough of Form 2848. It concludes with the examination itself, covering every stage from the initial notice through Tax Court. Real enforcement cases are cited throughout. Scenarios run through every major section to put the reader in the decision seat.
Plan de estudios
- Secciones 7
- Lecciones 42
- 26 Weeks
- Introducción1
- Chapter 1: Before the Audit - Understanding and Reducing Examination Risk13
- 2.1Chapter 1: Before the Audit – Understanding and Reducing Examination Risk
- 2.2The DIF System
- 2.3The UIDIF System
- 2.4The AI Layer
- 2.5Audit Rates by Taxpayer Profile
- 2.6Cash-Intensive Business Operations
- 2.7Self-Employment and Schedule C Income
- 2.8The Earned Income Tax Credit
- 2.9Tip Income and the 2026 OBBBA Deduction
- 2.10Foreign Assets and FATCA Reporting
- 2.11Digital Asset Transactions
- 2.12Risk-Reduction Strategies That Work
- 2.13Review Questions1 Pregunta
- Chapter 2: Authorization to Represent8
- Chapter 3: The Power of Attorney9
- Chapter 4: Inside the IRS Examination6
- Chapter 5: The Examination Progression10
- 6.1Stage 1: The Examination Notice
- 6.2Stage 2: Pre-Examination Preparation
- 6.3Stage 3: The Examination
- 6.4Stage 4: Examination Report and Proposed Adjustments
- 6.5Stage 5: Supervisor Conference
- 6.6Stage 6: IRS Office of Appeals
- 6.7Stage 7: Statutory Notice of Deficiency, The 90-Day Letter
- 6.8Stage 8: Judicial Review
- 6.9Taxpayer Rights Throughout the Examination
- 6.10Review Question:1 Pregunta
- Examen final1
