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IRS Penalty Abatement – Reasonable Cause

The IRS will provide penalty relief due to reasonable cause. In this session, we’ll show through the Internal Revenue Manual (IRM), Internal Revenue Code (IRC), regulations and case law how practitioners can navigate and support a client’s reasonable cause position when asking for penalty abatement.


 
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Objectives

Upon completion of the session, the learner will be able to:

  • Analyze, discuss and translate reasonable cause issues for penalty abatement
  • Illustrate and present abatement and/or appeal letter formats, interpret First Time Abatement (FTA) program rules, and distinguish when to use and when not to use
  • Describe Revenue Procedure 84-35 and its implications for small partnerships to establish reasonable cause for failure to file penalty relief

 

Details

Instructor: AJ Reynolds, EA
Level: Intermediate
Prerequisites: Knowledge of and experience with income taxation and basic representation
Advanced Preparation: None
Delivery Method: Group Internet Based


CPE Credits Designation Field of Study
IRS2AFSPFederal Tax Law Topic
IRS2EAFederal Tax Law Topic
NASBA2CPATaxes
CTEC2CRTPFederal Tax Law Topic
CFP Board0CFP®N/A



How to Earn CPE

For each session, you must provide us with at least 70% of the polling words that are communicated by the instructor throughout the course and you must be logged in for at least 90% of the presentation. Additional instructions for reporting of the polling words will be provided during the event. CPE is not available for session recordings provided after the event.


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