Course Description:

This program teaches tax professionals how to successfully request IRS penalty abatements and reduce interest charges for clients. You'll learn to navigate both First-Time Abatement (FTA) and reasonable cause exceptions, with proven strategies for documenting valid excuses like medical emergencies or natural disasters. The course compares failure-to-file versus failure-to-pay penalties, outlines optimal submission timing, and reveals how IRS agents evaluate abatement requests. Through real-world case studies, we'll demonstrate effective negotiation tactics for Appeals cases and common mistakes that lead to rejections. Participants will gain templates for persuasive penalty relief letters and learn to leverage the IRS's own guidelines to maximize client savings.

Learning Objectives:

  Request Abatement of Penalties & Interest

·       Determine eligibility for relief under IRS guidelines

·       Identify when interest abatement applies

  Avoid Common Penalties

·       Prevent understatement of tax penalties through proper documentation

·       Comply with reporting requirements to mitigate risk

  Understand Major IRS Penalties

·       Accuracy-related penalties (§6662)

·       Civil fraud penalties (§6663)

·       Failure-to-file and failure-to-pay penalties (§6651)

·       Payroll deposit penalties (§6656)

·       Information return penalties (§6721)

  Navigate Penalty Relief Programs

·       Qualify for First-Time Abatement (FTA)

·       Demonstrate Reasonable Cause exceptions

·       Submit penalty refund claims

  Execute Appeals Procedures

·       Request Collection Due Process (CDP) hearings

·       Leverage administrative appeal options 

Credits and Other information:

• Recommended CPE credit – 2
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 Min.
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Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

Speaker:A.J. Reynolds, EA

A.J. Reynolds, EA is a seasoned tax professional with 30+ years of experience specializing in individual, business, and estate taxation, with a strong focus on IRS representation. His diverse clientele ranges from individual wage earners to Fortune 500 executives, reflecting his broad expertise. A.J. actively contributes to the profession through pro bono work with Iowa Legal Aid's Tax Clinic, where he handles Tax Court cases and resolves complex tax disputes for low-income taxpayers. As an educator, he delivers practical, experience-driven training through CPE seminars and webinars, helping tax professionals navigate real-world IRS challenges. His unique combination of private practice experience and commitment to pro bono service provides attendees with actionable insights grounded in frontline experience.