ENG2536. IRS Cuts and How Practitioners Can Respond (EST, PFP, TAX)

The IRS is once again facing enormous challenges, from “Large Scale Reductions” in the workforce to hiring freezes to the loss of more than $40 billion in appropriated enforcement related funding. Former IRS Commissioner Chuck Rettig will review various ethical, professional responsibility and other considerations involved in the representation of taxpayers in the current environment.

Learning Objectives:

• Analyze the impact on taxpayers associated with current challenges facing the IRS, including changing priorities, rescinded funding and hiring freezes.
• Determine appropriate responses for a noncompliant client who believes the IRS is on the verge of being abolished, ensuring compliance with the guidance outlined in the AICPA Statements on Standards for Tax Services (SSTS) for Members Providing Representation Services, as well as the provisions of Circular 230.
• Identify how to control client anticipations associated with shifting IRS priorities, slowing processes and extended timelines for refunds, examinations and administrative appeals.