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L2.02.21 - Internal Revenue Manual - (1 CE)

Internal Revenue Manual

IRS Program #: X9QQU-T-00750-21-O/S
CE: 1
Speaker: David Gannaway, EA

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:

  • Describe how the IRM is structured.
  • Identify IRM sections that will be used the most in representation cases.
  • Understand how to use the IRM effectively in representation cases.

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

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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.