Gain real-world IRS audit strategies, Circular 230 tips, and insights to protect clients and your practice.
A diverse and wide range of professionals represent clients before the IRS, resulting in varying approaches to different topics and issues. This presentation offers practical, real-world guidance for professionals navigating the complexities of IRS field audits. Attendees will walk away with a clearer understanding of what it means to 'practice' before the IRS, how to stay compliant with Circular 230, and how to recognize situations that may require outside support for non-attorney representatives. You'll also gain valuable insights into managing all stages of a field audit--from properly executing Form 2848 to handling IDRs, taxpayer interviews, and even summons enforcement. The presentation also offers special insights into BBA partnership audits to help you better assist individual clients caught up in a centralized-partnership audit. This session will leave you better equipped to protect your clients and your practice by discussing oft-overlooked procedural pitfalls. Whether you're new to IRS representation or a seasoned practitioner, the strategies discussed will help you manage risk and maximize audit outcomes.
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Ethical Considerations When Practicing Before the IRS
- Define: Practice Before the IRS
- Many Different Types of Practitioners With Diverse Backgrounds and Experience
- Does Not Include Return Preparers
- Rules of the Road: Circular 230
- Consequences of Misconduct
- Sanctions or Suspension
- How to Recognize When to Bring in Additional Help With an Audit or Proceeding
Field Audit Early Stages
- Form 2848, Tips and Tricks
- How to Complete for BBA Audits
- ESigning (Docusign) and Electronic Submission
- Add/Remove Representatives
- Nap and Other Audit Notices
- Opening Administrative Conference - What to Cover
- Initial IDR (Enforcement)
Field Audit Information Gathering (Middle Stages)
- Information Document Request Process and Procedures
- Rules for Timing and Responding
- Tips for Formatting and Organizing Responses
- Enforcement Procedures
- Regular Field Audit
- Campaign Audits
- Dealing With a Summons
- Compliance
- Quashing
- Taxpayer Interview and Physical Inspection
- Potential Questions for Interviews
- Tips for Physical Inspections
BBA Specific Topics
- Push-out Election
- Modification Requests
- Concluding the Audit and Taking Adjustments Into Account
Other Field Audit Considerations
- Statute of Limitations
- IRC § 6751(B)
- TBOR - IRC § 7803
- Don'T Sleep on the Procedural Formalities
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on May 28, 2025.
Call 1-866-352-9540 for further credit information.
- AIPB 1.5
- This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
- AK CLE 1.5
- Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.6
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.6 hours credit.
- AR CLE 1.5
- This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.5
- The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- GA CLE 1.5
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
- HI CLE 1.5
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
- IL CLE 1.5
- This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
- IN CLE 1.7
- This program has been approved by the Indiana Commission on Continuing Legal Education. Participating attorneys are eligible to receive up to 1.7 hours of Distance Education credit.
- MO CLE 2.0
- This course qualifies for self-study CLE credit in Missouri.
- ND CLE 1.5
- North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 1.5 hours of CLE credit.
- NH MCLE 1.6
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this Ondemand course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 96 Minutes.
- NJ CLE 1.9
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.9 hours of total CLE credit.
- NM CLE 1.6
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.6 hours of credit.
- NV CLE 1.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
- NY CLE 1.5 including Areas of Professional Practice 1.5
- This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.5 credit hours in the area(s) of Areas of Professional Practice for 1.50 hours. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Education- Noggin Guru, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
- OH CLE 1.5
- This course has been approved by the Ohio Supreme Court Commission on Continuing Legal Education for 1.5 CLE credit hours. To fulfill CLE requirements for self-study, web-based programs, you must complete 100% of the polling questions during the program. Your hours will be filed electronically within thirty (30) business days by Lorman Education Services provided you fulfilled 100% attendance and polling questions answered.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
- RI CLE 1.5
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
- VT CLE 1.5
- This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
- WI CLE 1.5
- This program qualifies for 1.5 hour(s) of ondemand CLE through the WI Board of Bar Examiners.
- WV MCLE 2.0
- This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
MP3 Download
- AK CLE 1.5
- Arizona CLE 1.5
- CA MCLE 1.5
- CT CLE 1.5
- HI CLE 1.5
- MO CLE 2.0
- NM CLE 1.6
- VT CLE 1.5
- WV MCLE 2.0
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Sidney W. Jackson, IV
Dentons Sirote
Sidney Jackson
- Senior Managing Associate – Tax Controversy Attorney
- Practice focuses on all phases of federal and state tax controversies, including IRS audit, administrative appeals, and court proceedings in the U.S. Tax Court, the United States Court of Federal Claims, the United States Court of Appeals for the 11th Circuit, federal district courts, and state tax tribunals.
- Spoken at various events including the following: An annual Speaker on ‘Tax Practitioner Ethics and Responsibilities’ for local accounting firms in Birmingham, AL, A Lorman presenter for the ‘Reducing IRS Tax Penalties’ course, a panelist for the ‘2023 Updates on Legal, Appraisal, Accounting and Ethical Issues seminar for the Georgia Alabama Land Trust 2023 Conservation Easement, and co-speaker on ‘How Circular 230, Preparer Penalties & Professional Responsibilities Shape Tax Practice’ course for the Alabama Federal & State Tax Institute in 2024
- Alabama State Bar; Freshwater Land Trust Junior Board (2025).
- J.D., Cumberland School of Law (Samford University); LLM, New York University
- Can be contacted at [email protected]; 205-930-5208
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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