Statute of Limitations (SOLs)
IRS Program #: XQQU-T-00737-21-O/S
Speaker: Thomas Gorczynski
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 rules and exceptions for each statute of limitation.
- Identify events that toll each statute of limitation.
- Compute the relevant statute end-date using scenarios frequently encountered in practice.
- Understand when the statute of limitation is a resolution option to a case.
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 firstname.lastname@example.org.
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