ENROLLED AGENTS - AMERICA'S TAX EXPERTS

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Course Descriptions


NTPI Level 1 Online
Enrolled agents, attorneys, and CPAs can complete the entirety of Level 1 (24 CE) online.
All sessions qualify for CE credit. Below are the course descriptions.
 
Overview of Representation – 2 CE
This overview course covers essential information Circular 230 practitioners must know to successfully represent their clients before IRS, including which taxpayer authorization to use, e-services and other available electronic services, best practices in representation, and an overview of the IRS’s structure. Topics discussed include the general procedures practitioners must follow when representing taxpayers administratively before the IRS.
Instructor: Sherrill Trovato, EA, USTCP
IRS Program Number: X9QQU-T-00124-13-S
 
Non-Filers – 2 CE
Why do some taxpayers stop filing tax returns? How many years worth of returns must be filed to bring a taxpayer back into compliance? This introductory class discusses how to represent non-filers while preparing past due tax returns and during resolution of IRS issues related to non-filing including, examination and/or collection. Topics include IRS computer matching documents, IRS notices, substitutes for return, penalty abatement, under-reporter issues and potential criminal exposure.
Instructor: Robert McKenzie, EA, JD
IRS Program Number: X9QQU-T-00125-13-S
 
Introduction to Examination – 4 CE
This course covers practitioner and IRS examiner priorities and techniques when taxpayer returns are selected for an examination. From relatively simple correspondence exams and CP2000 notices to complex field exams, the course provides the practitioner with a range of tools and practical knowledge to be an effective taxpayer advocate. Topics discussed include exam selection, relevant IRS notices, essential research, and the representative’s role in the examination process including how to protect a taxpayer’s rights.
Instructor: Sherrill Trovato, EA, USTCP
IRS Program Number: X9QQU-T-00127-13-S
 
Communicating with IRS & Notices – 2 CE
This course explores the fundamentals of communicating with the IRS in response to the most frequent types of IRS notices: summary assessment notices, CP-2000 and basic balance due/collection notices. Among the topics covered are which IRS units to contact, utilization of IRS policies to obtain effective results, levels of authority, deciphering computer codes and acronyms, as well as general tax communication techniques.
Instructor: LG Brooks, EA
IRS Program Number: X9QQU-T-00128-13-S
 
Engagement Letters – 1 CE
This presentation will explain the use of engagement letters in tax representation (as distinct from tax preparation) and why they are a best business practice. As engagement letters define the scope and objectives and set out the details, terms, responsibilities and understandings of each party, a well-written engagement letter will typically reduce the risk of misunderstandings, and should, at minimum, cover the issues, tax periods involved, duration and professional fees.
Instructor: Claudia Hill, EA
IRS Program Number: X9QQU-T-00129-13-S
 
Introduction to Appeals3 CE
What happens when the exam result is unsatisfactory? What issues can be heard by appeals? This introductory class discusses the representative’s role within IRS Appeals Division process including how to write a protest and what alternative dispute resolution programs are available. Approximately 85% of unagreed exam cases are settled in appeals. Learn how to prepare for an appeals conference that emphasizes IRS’ hazard of litigation.
Instructor: Sherrill Trovato, EA, USTCP
IRS Program Number: X9QQU-T-00117-13-S
 
Tax Research & Resources 2 CE
The secret to finding quick, correct answers to tax questions is to know how to frame the question you are attempting to answer and to know where to look. This session will identify the types of resources that constitute tax authority, and show attendees where to find them online and (mostly) free. Special emphasis will be focused on resources available on www.irs.gov including online applications, e-services and telephone contracts. Receive an overview of research resources commonly used by return preparers, know which resources constitute authority and for what purpose, and have a familiarity with resources available at www.irs.gov.
Instructor: Claudia Hill, EA
IRS Program Number: X9QQU-T-00073-12-S
 
Introduction to Collections4 CE
This is an introductory course to IRS Collections. The course will cover the fundamentals of the IRS collection system in broad strokes and the skill set needed by those Circular 230 practitioners just beginning to represent clients before Collections. Attendees should expect to gain specific IRM knowledge essential to navigate IRS Collections while preparing for collection resolution alternatives such as the OIC, installment agreements and currently not collectible. Also to be discussed are the appropriate timing and use of the Collection Due Process and Collection Appeals Program, as well as the Taxpayer Advocate’s Office to accomplish client goals.
Instructor: David F. Miles, EA
IRS Program Number: X9QQU-T-00132-13-S
 
Representation Ethics 2 CE Regulatory Ethics
Circular 230 practitioners walk a fine line between the implicit trust from clients and explicit trust from IRS. This course covers the myriad regulations enrolled agents must follow, the latest changes to Circular 230, and common ethical dilemmas. Specific ethical issues to be discussed include due diligence, conflicting interests, information to be furnished, and prompt disposition of pending matters, as well as the numerous perils, pitfalls, and penalties for failure to follow the rules.
Instructor: LG Brooks, EA
IRS Program Number: X9QQU-E-00138-13-S
 
Introduction to Criminal Investigations – 2 CE
The Criminal Investigations (“CI”) Division investigates suspected violations of the criminal tax laws – including attempted tax evasion, the filing of false or fraudulent returns, the willful failure to file returns, currency reporting violations and money laundering. In this course, learn why CI investigates a case, what they investigate, the criminal prosecution process and the role of the enrolled agent in the criminal investigation.
Instructor: Frank Agostino, Esq.
IRS Program Number: X9QQU-T-00134-13-S
 
To purchase Level 1 Online courses please visit the NAEA store. If you have already purchased  courses got to learning.naea.org to view, test or review.
 
Please click here to view the Level 1 Online Course Descriptions as a pdf.