UConn IRS Representation
Online Certificate Program

The School of Business at the University of Connecticut is offering a certificate
program in IRS Representation in cooperation with the Tax Rep Network.

Register Today

This 100% online program includes five, four-hour modules for a total of 20 hours of learning. They are:

  1. IRS Collections
  2. Offers-in-Compromise
  3. Audits
  4. Resolving Payroll Tax Cases
  5. Innocent Spouse

After completing this program, you will be able to:

  • Define the IRS audit process
  • Identify options for handling documentation issues
  • Summarize the IRS Collection process
  • Describe the various forms of Offers-in-Compromise and when each option is best
  • Identify the options for handling IRS Tax Liens and Tax Levies
  • Explain the IRS enforcement process for unpaid payroll taxes
  • Report how the IRS pursues responsible individuals for unpaid payroll taxes
  • Explain the process for filing an innocent spouse claim to avoid joint-liability
  • Discuss the process and approach to winning an innocent spouse case

Included in each of the modules are handouts and resources that will help you understand the processes addressed, and familiarize you with IRS forms and correspondence, so you can evaluate each situation and determine what needs to be done to help your client.

 

Registration Instructions:

How to Register for a Genius Course

  To register for a course in Genius, go to: https://uconn.geniussis.com/Registration.aspx

UConn IRS Tax Course

 

Select the course you want to register for, and click the green Register button in the bottom right corner.

This will add the course to the cart. Click on Proceed to check out in the upper right corner.

This will take you to the Registration Page.

UConn IRS Tax Course

Complete the open fields and click Register. This will take you to the course confirmation page, where you select the payment method and click on Make a Payment. On the next screen, complete your credit card information.

Click confirm, which will take you to a new page, and click Go to Dashboard. This will take you to the learner dashboard in Genius. You will see your selected course under Active Courses. Click on the title, and you will be taken directly to the course in Blackboard.

After you complete the Registration form, two system generated emails will be sent to you. One welcoming you and confirming the course you signed up for, and the 2nd one telling you your username and temporary password.

Please be sure to check any Junk or Spam folders, and the Promotions folder in Gmail, to find your emails, if you don’t see it in your inbox.

To log back into the course after you’ve registered you can go to: https://uconn.geniussis.com/PublicWelcome.aspx

For Genius Login, use your username – first name.last name - and the temporary password you received in an email during the registration process. Once logged into Genius for the first time after registration, you will be asked to update your password from the temporary one that was provided. The new password must include a capital letter, number and symbol.

Once in the Genius dashboard, you will see the course title. Click on the title and you will be directed to Blackboard where you can find the course and course materials.

Or you can click on – Go to LMS – on the left menu of the Genius dashboard, and that will bring you to your Blackboard institution page. Find Courses on the left menu, and you’ll see the course.

Alternatively, you can access the course material directly from Blackboard, go to http://lms.uconn.edu/  Click on Guest Login. Use the same username – first name.last name -- and the password you used to log into Genius.

Refund Policy

If for any reason you need to cancel your participation in an online noncredit course, please notify us at least two business days prior to the course start date, via email noncredit@uconn.edu for a full refund, less a $25 processing fee.

Topics covered in each module and program outline:

IRS Examinations

This module includes the following:

  • The IRS Audit Process
  • The IRS Notices
  • Power of Attorney Issues
  • The Taxpayer Interview
  • Records and the Quickbooks File
  • Issues surrounding Cash Intensive Businesses
  • Hobby Loss Considerations
  • Eggshell Audit (ie. Fraud) Concerns
  • Reconstructing Records
  • How to File and Prepare an Appeal

Included as exhibits are:

  • IRS Form 2848 – Power of Attorney
  • Sample Retainer Agreement
  • Letter 2205-A: Exam Opening Letter
  • Form 4564: IRS Information Document Request
  • Form 4549: Report of Income tax Examination Changes
  • Form 870: Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment
  • Letter 950-E: Thirty Day Notice to File an Appeal
  • Letter 531: Notice of Deficiency & Right to File in United States Tax Court
  • United States Tax Court Petition Kit
  • Form 843 Claim for Refund and Request for Abatement
  • IRS Audit Guide for Cash Intensive Businesses

 

 

The IRS Collection Process

This module covers the following:

  • The Current Landscape
  • The IRS Collection process
  • Tax Compliance
  • Non-Filers
  • Assessment, Billing and Collection Notices
  • Appeals: Collection-Due-Process
  • Appeals: Equivalent Hearings
  • Appeals: CAP Hearings
  • Enforcement Tools: Tax Liens
  • Enforcement Tools: Tax Levies
  • Uncollectible Status
  • Installment Agreements
  • Offers-in-Compromise
  • Bankruptcy

The exhibits include:

  • CP-516 – Request for Missing Return
  • Administrative Summons
  • Notice of Deficiency
  • Account Transcript
  • CP-501 – Notice of Balance Due
  • CP-504 – Threat to Levy
  • CP-90 – Final Notice of Intent to Levy & Right to a Collection-Due-Process Hearing (Field Collections)
  • Letter 11 – Final Notice of Intent to Levy & Right to a Collection-Due-Process Hearing (ACS)
  • Form 12153 – Request for Collection Due Process or Equivalent Hearing
  • Form 433-D – Installment Agreement
  • IRS Local Housing Standards
  • IRS National Standards for Food, Clothing & Misc
  • IRS Local Transportation Standards
  • IRS National Standard for Out-of-Pocket Healthcare Costs
  • IRS Document Checklist
  • IRS Form 2848 Power of Attorney
  • IRS Notice of Federal Tax Lien
  • IRS Notice of Federal Tax Levy
  • Notice of Determination

Offers-in-Compromise

This module will cover:

  • The Basics of the Offer-in-Compromise program
  • Doubt-as-to-Liability Offers
  • Doubt-as-to-Collectibility Offers
  • Effective Tax Administration Offers
  • The Offer Process
  • Calculating Reasonable Collection Potential
  • Strategies
  • Offer Documents
  • Sample Offer Correspondence Letters
  • Marketing
  • Case Studies

The exhibits in this module include:

  • IRS Form 2848 – Power of Attorney
  • Sample Retainer Agreement
  • IRS Housing Standards (sample)
  • IRS National Standards for Food, Clothing & Misc.
  • IRS Local Transportation Standards
  • IRS National Standard Out-of-Pocket Medical Expenses
  • IRS Document Checklist
  • IRS Form 433-A (OIC) Collection Information Statement for Individuals
  • IRS Form 433-B (OIC) Collection Information Statement for Businesses
  • IRS Form 656 – Offer-in-Compromise
  • IRS Letter Confirming receipt of the Offer
  • IRS Letter rejecting the Offer
  • IRS Form 13711 – Appeal of the Offer-in-Compromise Rejection
  • IRS Form 14640 – Offer Addendum
  • IRS Letter Accepting the Offer-in-Compromise
  • IRS Letter that Offer Terms Have Been Met
  • IRS Notice to Default the Offer

Resolving Payroll Tax Issues

  • Payroll Tax Enforcement Landscape
  • Payroll Tax Basics
  • Personal Liability
  • Payroll Tax Strategies
  • IRS Enforcement
  • Case Studies

The exhibits in this module include:

  • IRS Form 2848 Power of Attorney - Business
  • IRS Form 2848 Power of Attorney – Owner
  • IRS Letter 903 – IRS Demand Letter to deposit Employment Taxes
  • Sample Injunction and Court Order to Make Payroll deposits
  • IRS Form 4180 – Trust Fund Interview Form
  • IRS Letter 1153 – Notice of Proposed Trust Fund Assessment
  • IRS Form 2751 - Agreement to Assessment and Collection of Trust Fund Recovery Penalty
  • Sample Protest of the Proposed trust Fund Assessment
  • Sample Freedom of Information Act Request
  • Sample Affidavit
  • IRS Form 656-L – Doubt-as-to-Liability Offer
  • IRS Form 843 – Request for Abatement or Refund
  • Sample Refund Suit Filed in United States District Court
  • Revenue Procedure 2002-26
  • Sample Letter Designating Trust Fund Payments
  • IRS Form 14135 – Request for Discharge from federal Tax Lien
  • Sample Indictment for Payroll Taxes
  • Case Study #1 – Joe the Manager (Non-Liable Protest)
  • Case Study #2 – Joe the Manager (Non-Liable DATL)
  • Case Study #3 – Owner Michael Shutting Down the Company
  • Case Study #4 – Owner Michael Sets Up IA and Saves Company

Winning an Innocent Spouse Case

1. History of Joint Liability and Innocent Spouse
2. Joint Liability – what is a joint return?
3. Issues with Joint returns:

    1. Forged signatures
    2. Fraud
    3. Duress
    4. Tacit Consent

4. Types of Innocent Spouse Relief under IRC § 6015

  1. IRC § 6015(b) – Innocent Spouse Relief
  1. Factors
  2. Allocation of Liability

 

IRC § 6015(c) – Separation of Liability

  • Factors
  • Separation of Liability
  1. IRC § 6015(f) – Equitable Relief
  • Factors
  • Revenue Procedure
  • Allocation of Liability
  1. Building Your Client’s case
  • Documentation
  • Witnesses
  1. Making the Request – IRS Form 8857
  • Completing the Form
  • Strategies
  1. Intervening by the non-requesting spouse
  2. Appeals
  3. United States Tax Court
  4. Injured Spouse Relief

For questions or assistance concerning enrollment, please contact Ruth Kustoff, 860-486-2681, ruth.kustoff@uconn.edu.

UConn IRS Certificate

UConn IRS Certificate

Access to the self-paced course begins on Friday, October 22nd and is available through Monday, January 31st. The program cost is $995.


Tax Accountant's Guide to IRS Collections

 

Register for the course and you will receive Eric Green’s e-book The Accountant’s Guide to IRS Collections ($179 value) absolutely FREE.

After completing this program, you will receive a Certificate of Completion and can apply for 20 CE or CPE credits. Instructions on submission of your contact information and PTIN will be provided in the orientation section of the course.