Filing, payment and deposit additions | 50 minutes
50 planned minutes
Penalty Defense and Reasonable Cause
Evidence, administrative relief and defensible appeals
Distinguish statutory reasonable cause, administrative first-time abatement, accuracy-related penalty defenses and preparer exposure. Build an evidence file, test the applicable relief standard and assemble a focused penalty appeal.
Intermediate to advanced | Federal Tax Law / Federal Tax-Related Matters
Course status
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program review, qualified human technical review, actual instructional time, and any applicable CPA CPE determination remain outstanding. Self-study hours have not been validated.
Enrollment remains unavailable until course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
4 required modules provide 200 planned minutes. 2 optional modules expand the teaching library to 260 minutes. Planned time does not establish awarded credit.
Reasonable cause and the evidence chronology | 50 minutes
50 planned minutes
First Time Abate and 2026 AEP transition | 50 minutes
50 planned minutes
Accuracy, preparer and approval issues | 50 minutes
50 planned minutes
Disaster postponement and account coding | 30-minute reserve
30 planned minutes
Drafting a penalty protest | 30-minute reserve
30 planned minutes
Preparation and access
Federal tax return and procedure experience; designed for EAs and CPAs. Separate admission rules govern representation in court.
Synthetic notice and penalty workpapers; full teaching and assessment sources are restricted drafts.
Instructor material and assessment keys are not available from this public site. Future learner access requires verified identity and an active entitlement to this course.
Course access status