2024 Theme:
NOTICES, NOTICES, NOTICES

Annually, the IRS mails nearly 200 million letters, notices and statements to taxpayers. Notices generally fall into five different categories. The correct and timely response to a notice depends on what kind of notice it is. With the wide variety of notices we face, it comes as no surprise that they cause mass confusion, misunderstanding and anxiety, both for citizens and tax pros who are called on deal with them.

And now, to make matters worse, the IRS announced that it is reinstituting the mass mailing of millions of notices after shutting down its out-going mailing program for years during Covid-19. Even worse, the IRS announced a renewed effort to mail “nonfiler” notices to as many as 11 million tax return nonfilers.

Because of the blizzard of notices now being mailed to tens of millions of people, our 2024 Taxpayers Defense Conference will focus entirely on how to identify and respond to the five different categories of notices the IRS uses. We will deal with all of the following notices:

Audit notices
Correction notices
Nonfiler and Under-reporter notices
Collection notices

We will put heavy emphasis on collection notices so tax professionals fully recognize what constitutes final notices that carry Collection Due Process appeals rights, and which do not.

We will also feature a session that focuses on identifying notices that carry Tax Court juridical appeal rights. It is critically important to properly identify these notices, and to understand how and when to properly respond, because these notices constitute a final administrative determination of your client’s rights and remedies. Failure to properly and timely respond means that your client will lose the case by default.

Notices: The Heart of Revitalized Enforcement  (1 hr credit)
The IRS mails over 150 million notices annually, falling into five broad categories. The IRS largely shutdown its notice programs during the COVID pandemic, but starting in January 2024, reinitiated all notice programs. We address here the five categories of notices and specifically examine how the IRS generally carries out its notice programs. We also review the IRS’s new Notice Simplification Program.

Correction Notices  (1 hr credit)
Dan Pilla presents a detailed discussion the IRS’s correction notices and procedures for responding to them. We specifically identify by notice number the most common correction notices and how to respond. We address the deficiency procedures in the IRS code, how they apply to correction notices, and the exceptions to them.

Non-filer Notices  (1 hr credit)
Dan Pilla takes an in-depth look at the IRS’s recently-launched Non-filer Initiative. We look at the notices used to communicate with alleged tax return non-filers, and how to respond them. We address the substitute for return procedures and how they relate to the deficiency procedures explained in session 2.

Examination Notices  (1 hr credit)
MacKenzie Hesselroth discusses examination (audit) notices. Heavy emphasis is placed on the correspondence audit program, under which the IRS audits tax returns thru the mail. We also review the various notices used during an active examination. We identify the specific notices used and how to respond.

Tax Court Notices  (2 hrs credit)
Dan Pilla reviews the nine specific notices the IRS uses to communicate final administrative determinations that carry Tax Court appeal rights. We identify the notices by name and notice number, and review the legal authority for each such notice. We also review the law that provides Tax Court jurisdiction to review the determination. Special emphasis is placed on the new and developing line of court decisions that establish an “equitable tolling” doctrine for Tax Court filing deadlines.

Collection Notices (2 hrs credit)
Dan Pilla defines and explains all IRS collection notices. Special attention is given to statutory final notice letters that carry Collection Due Process appeal rights, as well as lien filing notices that do the same. We also examine all collection notices that the IRS uses for refund offsets, social security levies, and third-party contacts. We also examine all collection notices related to installment agreement enforcement and revocation. We examine the appeals processes available for all these collection notices.

Understanding and Avoiding Conflicts of Interest  (1 hr ethics credit)
Steve Klitzner examines IRS Circular 230 and ABA Rules of Professional Responsibility on the issue of conflicts of interest. We discuss common potential conflict situations, including husband and wife, partnership liabilities, and Trust Fund Recovery Penalty assessments against multiple corporate employees and shareholders. We review practice aids to helping practitioners recognize and avoid conflicts.

Non-filer Voluntary Disclosure Program  (1 hr credit)
Scott MacPherson addresses the IRS’s Non-filer Voluntary Disclosure Program, which allows serial tax return non-filers to file correct returns and thus, potentially avoid criminal prosecution for failure to file. We focus on the IRS’s burden of proof in a criminal case, versus that of a civil case. We discuss how to stop a potential criminal failure to file as opposed to a common civil non-filer.

ERC Voluntary Disclosure Program  (1 hr credit)
Dan Pilla discusses the IRS’s recently-renewed Employment Retention Credit Voluntary Disclosure Program. This program allows companies that received improper ERC credits/refunds to repay the credit without penalties or interest. We discuss how to spot a potential criminal ERC claim as opposed to a claim based on a good faith error or misunderstanding of the law.

Client Confidentiality Compliance  (1 hr ethics credit)
Dan Pilla examines IRS Circular 230 and related publications that set forth the standards tax pros must follow to maintain client confidentiality. In particular, we address the minimum steps that must be taken to ensure electronic security and what to do if a tax pro’s computer systems are hacked. We also identify the most current pfishing scams to be aware of.

Moderated Discussion with Q&A
Dan Pilla will moderate group discussion of problems, questions, and strategies based upon all earlier presentations. We will present and discuss actual cases involving various aspects of IRS problems resolution.

Total credit hours TBD  up to  14 credits  including  2 hours ethics credits.