NTA2217. IRS Examination Priorities

A moderated panel discussion will cover current and near-term IRS examination priorities from the perspectives of (1) the IRS Large Business & International (LB&I) Division; (2) the IRS Small Business / Self-Employed (SB/SE) Division; and (3) the impacts on practitioners and taxpayers. The panel will cover how the multi-year funding commitments in the recently enacted Inflation Reduction Act of 2022 will affect examinations and other compliance programs.

Learning Objectives:

• Assess examination and collection fraud referrals
• Identify how the IRS develops its strategic plans and goals for the examination program, especially in light of recent legislation
• Analyze the future of the IRS compliance program
• Determine the implementation of streamlined audit rules for partnerships and increasing partnership audit coverage
• Identify high-net worth examinations of high-net-worth individuals, large corporations, and complex partnerships