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L1.02.21 - Statute of Limitations - (2 CE)

Statute of Limitations (SOLs)

IRS Program #: XQQU-T-00737-21-O/S
CE: 2
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.

Learning Objectives:

  • 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.
Continuing Education
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

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.