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L1.06.21 – NonFilers & SFR Assessment – (2 CE)



NonFilers & SFR Assessment

IRS Program #: XQQU-T-00741-21-O/S
CE: 2
Speaker: David Gannaway, EA

NonFilers & SFR Assessment: This course provides an overview of how to get a taxpayer into filing compliance when he or she has failed to file all required federal tax returns. In addition, participants will learn about the authority of the IRS to prepare substitute for return assessments and how those assessments impact non-filers.

Learning Objectives:

  • Demonstrate how to outline a strategy for getting a non-filer into compliance.
  • Explain IRS Policy Statement 5-133 and its effect on getting non-filers into compliance.
  • Describe common issues and problems faced by non-filers, such as incomplete records.
  • Understand the substitute for return process, especially as it relates to non-filers.
 
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 education@naea.org.

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at education@naea.org. 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.