Statute of Limitations (SOL) - 2 CE
IRS Program #: X9QQU-T-00769-21-S
Speaker: Tom Gorczynski, EA, USTCP
Statute of Limitations (SOL)
The Internal Revenue Code imposes time limits on both the IRS and taxpayers to take certain tax-related actions. This course will review in-depth the three main statutes of limitations -- assessment, collection, and refund — and use examples frequently encountered in practice to demonstrate key statute of limitations principles.
- Learn the fundamental rules and exceptions for each statute of limitations.
- Identify events that toll each statute of limitations.
- Compute the relevant statute end date using scenarios frequently encountered in practice.
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at email@example.com.
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