IRS Representation & Circular 230

Represent clients before the IRS with confidence. Examination procedures, appeals, collection alternatives, and Circular 230 practice standards.

8 Units

Early Units (Foundation)

Building Skills

Advanced Concepts

Capstone/Synthesis

Who May Practice Before the IRS

This unit examines the regulatory framework governing who may represent taxpayers before the Internal Revenue Service, including the categories of practitioners defined in Treasury Circular 230, their respective practice rights, and the ethical obligations that bind them.

20 minutes

The IRS Examination Process

This unit provides a comprehensive overview of the IRS examination process, from selection methods and initial contact through information document requests, interviews, and case resolution, including practical strategies for effective representation.

20 minutes

The IRS Appeals Process

This unit examines the IRS Independent Office of Appeals, including procedures for filing protests, participating in appeals conferences, understanding settlement authority, and resolving disputes through alternative dispute resolution methods.

20 minutes

Installment Agreements and Offers in Compromise

This unit examines collection alternatives including installment agreements and offers in compromise, focusing on eligibility requirements, financial analysis, application procedures, and strategic considerations for resolving tax debts.

20 minutes

Currently Not Collectible Status

This unit examines Currently Not Collectible status as a collection alternative for taxpayers experiencing economic hardship, including qualification criteria, application procedures, and the strategic implications of suspending collection activity.

20 minutes

Penalty Abatement Strategies

This unit examines strategies for obtaining penalty abatement, including first-time abatement, reasonable cause, statutory exceptions, and administrative waivers, with practical guidance on documentation and presentation.

20 minutes

Innocent Spouse and Separation of Liability Relief

This unit examines relief from joint and several liability under IRC Section 6015, including the three types of relief available, qualification requirements, procedural considerations, and strategic approaches to innocent spouse representation.

20 minutes

Power of Attorney and CAF Procedures

This unit examines procedures for establishing representation authority through Form 2848, including technical requirements, the Centralized Authorization File system, authorization verification, revocation, and special situations requiring careful attention.

20 minutes

Learning Progression

This course is designed to be taken sequentially. Earlier units establish foundational concepts that later units build upon. While you can explore units in any order, following the numbered sequence provides the most coherent learning experience.