The Substitute For Return (SFR): Understanding The IRS’s Main Weapon In The War Against Non-filers

  • 01:00 PM ET | 12:00 PM CT | 10:00 AM PT | Duration: 120 Minutes | Live
  • Credit: IRS Credits: 2.0 | NASBA Credits: 2.0| Product Code: WEB00440
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Webinar Instruction will be emailed on your registered email address 3 days prior to webinar | Web Download / e-Transcript will be shared in 7 working days from the date of webinar

The IRS identified as many as 11 million non-filers; individuals who have failed to file their tax returns. The agency launched its Non-filer Program to force taxpayers to file their returns, “or else.” The core enforcement tool is the substitute for return (SFR). This is the process whereby the IRS files a return for a taxpayer based on “available information,” which may be entirely made-up. SRFs always overstate the tax liability because they never consider deductions, exemptions, credits, etc. Given the sheer number of non-filers every tax pro must know the proven strategies for dealing with SFRs.

Participants learn:

  • The legal authority for the IRS to use SFRs
  • The legal limitations on the use of SFRs
  • The three different ways SFR determinations are started and how to address each one
  • How to use critical administrative and judicial strategies to challenge an SFR
  • Important timing considerations in SFR appeals
  • How the vital “deficiency procedures” apply to SFRs
  • The little-known rules controlling how far back the IRS may chase a delinquent tax return
  • The difference between a civil non-filer case and a criminal non-filer case
  • How to gather necessary information to prepare delinquent returns
  • How to reverse erroneous SFR assessments already on the books
  • How to deal with civil penalties faced by non-filers

What concrete results will you be able to achieve at work once you have attended our course?

You owe it to your clients to be as highly prepared and informed as possible when it comes to filing compliance. By attending this course, you’ll never again shy away from handling non-filer cases, even the most egregious. You will learn all the rules and procedures that guide – and limit – IRS filing enforcement. You’ll have the upper hand by knowing exactly how to get delinquent clients get back into compliance and save them from being ground into powder. This course puts you on the cutting edge of IRS enforcement trends and legal procedures, giving you the confidence to handle any non-filer case. With non-filer enforcement ramping up, now is the time to get the information you need to set you apart from the crowd, giving you a distinct competitive advantage.

Credits and Other information:

  • Recommended CPE credit – 2.0
  • Recommended field of study – Taxes
  • Session Prerequisites and preparation: None
  • Session learning level: Basic
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • NASBA Sponsor: 146439
  • IRS Course ID: PJGWS
  • Attendance Requirement:  Yes
  • Session Duration: 120 Minutes
  • Case Studies and Live Q&A session with speaker
    • PowerPoint presentation for reference

Who Will Benefit:

  • Attorneys
  • Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Unenrolled Tax Preparers

Coder Archives is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Speaker Profile:
Daniel J. Pilla is a tax litigation consultant, premier proponent and advocate of taxpayer rights. For over three decades, Dan has been tremendously successful in his negotiations with the IRS. Regarded as one of the country’s premiere experts in IRS procedures, Dan provides people across the country with sound solutions to their tax-related problems. He has helped countless thousands of citizens solve personal and business tax problems they thought might never be solved. Furthermore, Dan’s proven techniques can effectively prevent IRS problems before they begin.
 
Dan is the author of over fourteen books, dozens of research reports and hundreds of articles. Dan’s work is regularly featured on radio and television as well as in major newspapers, leading magazines and trade publications nation-wide. His books have been recommended by prominent magazines and financial publications such as the Wall Street Journal, Money, Family Circle, Investor’s Business Daily. The Wall Street Journal ranked Dan's book, “The IRS Problem Solver”, as the number one tax book in America. Dan has written or contributed to major articles for Reader’s Digest, National Review, Reason, USA Today Magazine and others.
IRS Credits
NASBA Credits
1. Are your providing Online Continuing Education Credits?

We are approved to provide CPE/CE credits to Tax Professionals

  • IRS
  • NASBA
2. When are the continuing education credits reported to the IRS, HRCI, NASBA and other regulatory bodies ?

We reports the educational credits to the respective licensing/regulatory bodies in 5 business days.

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When you register for any of our webinars/product, you receive will the instruction 24 hours prior to the conference. Also, the instructions are avilable in your account under ‘My Webinars’ section.

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8. What are CPE Package Courses?

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10. What is an On demand session?

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