Four duties, covered-benefit scope, and penalty-year control
50 planned minutes
Tax Preparer Due Diligence
Advanced Evidence, Covered Benefits, and Defensible Review
Convert difficult client narratives into supportable covered-benefit determinations. This advanced workshop requires experienced EAs and CPAs to distinguish statutory eligibility from preparer process duties, resolve inconsistent household and income evidence, document education-credit coordination, and defend role-specific records. Synthetic files include split households, refused expenses, multiple preparers, prior disallowances, and management override pressure. Participants build a benefit-by-benefit evidence record rather than treating a completed checklist as proof of compliance.
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.
Split households, qualifying children, and nontransferable benefits
50 planned minutes
Income reconstruction and 2026 education-credit evidence
50 planned minutes
Multiple preparers, durable records, and examination response
50 planned minutes
Prior disallowances, corrected returns, and client refusal
30 planned minutes
Firm-level controls and defensible release decisions
30 planned minutes
Preparation and access
At least one filing season of individual-return preparation or review; working knowledge of EITC, CTC/ODC, AOTC and HOH. This is not a first-time Form 1040 course.
Six synthetic issue workpapers. Full teaching text and instructor answers remain in the owner package.
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