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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.

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Annual Tax Update: Corporations and Pass-Through Entities

Covers ways to integrate the latest tax law changes into planning and compliance engagements.

Course – Textbook,   Course – Online S corporation income taxation Intermediate

Annual Tax Update: Individuals and Sole Proprietors

Gain practical insights and valuable tax-saving strategies from AICPA’s seasoned tax professionals who know what the new laws, rules and court rulings can mean for...

Course – Textbook,   Course – Online Income Intermediate

Hottest Tax Topics for 2019

Highlights hot tax topics and provides you with the latest tax saving strategies so you can better advise your clients.

Course – Textbook,   Course – Online Individual income taxation Intermediate

Tax Staff Essentials, Level 4 - Tax Manager/Director

Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. It will improve and...

Course – Online Deferred income taxes Advanced

IRS Audits - Tax Staff Essentials

Updated for the Tax Cuts and Jobs Act, this CPE course explains what may trigger an IRS audit, how to negotiate, settle on appeal, qualify for an IRS collection...

Course – Online Examinations & audits Advanced

Protecting Your Client and Your Firm from Tax Return Identity Theft

Covers the best cybersecurity practices, including the ramifications of data loss and the impacts on practitioners and clients.

Course – Online Identity theft & fraud Intermediate

Tax Research II - Tax Staff Essentials

Designed to help you identify and phrase critical tax questions, this CPE course will help you structure your searches and formulate the questions to make your...

Course – Online Practice management & professional standards Intermediate

Tax Research I - Tax Staff Essentials

Designed to provide you with a working knowledge of the methodology of implementation based tax research, this CPE course draws on the latest developments in online...

Course – Online Practice management & professional standards Foundational

Working Paper Documentation - Tax Staff Essentials

Learn to appropriately and adequately prepare, organize and understand workpapers.

Course – Online Practice management & professional standards 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