This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

IRS practice & procedure

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Employment taxes: Beware civil and criminal penalties

This article discusses employment taxes and steps employers should take to protect themselves from liability. By Craig W. Smalley - See more at:...

Article IRS practice & procedure Foundational

Closed years are fair game in exam of NOL carryovers

This article discusses how audits of net operating losses and other carryforwards can reach back past the otherwise applicable statute of limitation.

Article Examinations & audits Intermediate

Cryptocurrency and taxes

This article discusses the IRS approach to cryptocurrency.

Article IRS practice & procedure Foundational

International information return penalties remain a significant issue for taxpayers and advisers

This item explores the risks for certain delinquent or substantially incomplete international information returns.

Article Collections, liens & levies Intermediate

IRS Collection Appeal Options Quick Reference Chart

This chart provides guidance and resources related to the IRS Collection Appeals Program (CAP), Collection Due Process (CDP), and Equivalent Hearing (EH).

Tool Collections, liens & levies Intermediate

IRS Payment Agreements Quick Reference Chart

This chart provides high-level guidance about various types of IRS payment agreements.

Tool Collections, liens & levies Intermediate

IRS Collection Notice Response Letters

Use these letters to request an installment agreement and, if necessary, a Collection Appeals Program (CAP) hearing prior to additional collection activity (lien or...

Tool Collections, liens & levies Intermediate

The Increasing Importance of IRS Examination Readiness

This article discusses the things taxpayers and practitioners can do to be prepared for an IRS examination.

Article Examinations & audits Intermediate

A Taxpayer’s Duty of Consistency

This article examines a recent Tax Court case that applied the duty of consistency doctrine and how the doctrine has previously been interpreted.

Article IRS practice & procedure Intermediate

The Preparer Penalties of Sec. 6694 and Sec. 6695

This item discusses the two penalty areas that apply to preparers.

Article Collections, liens & levies Intermediate

Whether to amend a return

​This article discusses when it might be appropriate to file an amended return.

Article Practice management & professional standards Foundational

Getting in shape for tax season

As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.

Article Credits Intermediate