CPE Resources - 2026

• 2026 Group Sign-in Sheet (form)cpehours.com
• Taxpayer Assistance and Service Act2/27/26 - Stay current on new IRS preparer standards and PTIN oversight under the proposed to protect your practice and your clients - PDF .taxnotes.com
• - PDF2/27/26 - Stay current on new IRS preparer standards and PTIN oversight under the proposed Taxpayer Assistance and Service Act to protect your practice and your clients .cpehours.com
• Download PDF6/10/26 - 2027 HSA and HDHP Limits : Quick reference table for HSA contribution limits, catch-up contributions, HDHP minimum deductibles, and HDHP out-of-pocket maximums for 2024-2027. . View table Tax Year HSA Self-Only Contribution Limit HSA Family Contribution Limit Catch-Up Contribution (Age 55+) Minimum HDHP Deductible (Self) Minimum HDHP Deductible (Family) Maximum HDHP Out-of-Pocket (Self) Maximum HDHP Out-of-Pocket (Family) 2024 $4,150 $8,300 $1,000 $1,600 $3,200 $8,050 $16,100 2025 $4,300 $8,550 $1,000 $1,650 $3,300 $8,300 $16,600 2026 $4,400 $8,750 $1,000 $1,700 $3,400 $8,500 $17,000 2027 $4,500 $9,000 $1,000 $1,750 $3,500 $8,700 $17,400cpehours.com

• Form 706Filed for estates exceeding the annual estate limit and/or to file the DSUE for the surviving spouseirs.gov
• Form 709Filed by individuals to report any gifts that surpass the annual gift limit per yearirs.gov
• Form 1041Filed for a trust or estate with income >$600irs.gov
• Chapter 11 of IRCUsed by an executor of a decedent's estate to calculate and file the estate tax required by (if estate exceeds annual exclusion amountuscode.house.gov
• Section 20.6166-1(d)Protective Electiontaxnotes.com

• CP53E NoticeIRS guidance for taxpayers whose direct deposit refund was rejected.irs.gov
• CP5071 Series NoticeIRS guidance for identity verification notices issued through the Taxpayer Protection Program.irs.gov
• Letter 4883CIRS identity verification guidance for taxpayers whose returns triggered fraud filters.irs.gov
• Contact Your Local IRS OfficeIRS tool for finding and scheduling help at a local Taxpayer Assistance Center.irs.gov
• CP01A NoticeIRS guidance for taxpayers assigned an Identity Protection PIN.irs.gov
• CP10 NoticeIRS guidance for notices involving changes to a refund or overpayment application.irs.gov
• Form 1310Statement of Person Claiming Refund Due a Deceased Taxpayer.irs.gov
• Form 56Notice Concerning Fiduciary Relationship, used to notify the IRS of fiduciary authority.irs.gov
• Treasury Offset Program Rules and RequirementsBureau of the Fiscal Service fact sheet on TOP rules and debtor notification requirements.fiscal.treasury.gov
• Bureau of the Fiscal ServiceTreasury site covering federal payment, collection, and offset programs.fiscal.treasury.gov
• Bureau of the Fiscal Service - www URLAlternate Treasury URL included in the presentation.fiscal.treasury.gov
• 800-304-3107Bureau of the Fiscal Service telephone number for refund offset debt inquiries.
• 800-877-8339TTY/TDD telephone number for Bureau of the Fiscal Service refund offset inquiries.
• 21st Century Worker Act Press ReleaseSen. Mike Lee announcement on proposed worker-classification reform.lee.senate.gov
• 21st Century Worker Act Bill TextLinked bill text for the proposed worker-classification legislation.lee.senate.gov
• IRC Section 1033Tax Notes research page for involuntary conversion rules.taxnotes.com
• Tax Exempt Organization SearchIRS tool for checking exempt organization status and automatic revocation information.irs.gov

• Form 709United States Gift (and Generation-Skipping Transfer) Tax Return used to report taxable gifts and related allocations.irs.gov
• Form 8892Extension request used when additional time is needed to file Form 709 separately from an income tax extension.irs.gov
• Publication 551IRS guide to basis of assets, helpful when analyzing gifted property and carryover basis rules.irs.gov

• Form 56Notice Concerning Fiduciary Relationship, filed when fiduciary authority has been granted or appointed.irs.gov
• Form 5495Request for Discharge from Personal Liability for fiduciaries handling estates or trusts.irs.gov
• Form 4810Request for Prompt Assessment under IRC 6501(d).irs.gov
• Form 7004Extension request for certain business income tax, information, and other returns, including Form 1041.irs.gov
• Form 1041U.S. Income Tax Return for Estates and Trusts.irs.gov
• Form 8855Election to treat a qualified revocable trust as part of an estate under IRC 645.irs.gov

• Fisher v. United StatesSupreme Court case addressing Fifth Amendment privilege and the act of producing documents in response to a subpoena.supreme.justia.com
• United States v. HubbellSupreme Court case on act-of-production immunity and compelled document production.supreme.justia.com
• United States v. CouchSupreme Court case discussing compelled testimony and taxpayer records held by an accountant.supreme.justia.com
• Braswell v. United StatesSupreme Court case on whether a corporate records custodian may invoke the Fifth Amendment act-of-production privilege.supreme.justia.com
• Bank Secrecy ActFinCEN overview of the statutes and regulations governing reporting and recordkeeping for foreign financial accounts.fincen.gov
• FBARIRS guidance on the Report of Foreign Bank and Financial Accounts, FinCEN Form 114.irs.gov
• United States v. GreenfieldSecond Circuit case addressing the limits of the required records exception for alleged Bank Secrecy Act violations.law.justia.com
• Form 4564IRS Information Document Request used to request records during examinations.irs.gov

• Presenter EmailContact link included in the presentation for Miranda CPA Consulting.
• Trump's Social Security Tax ProposalRetirement article linked in the PPTX on potential tax changes for Social Security benefits.msn.com
• Social Security Retirement EstimatorSSA calculator for estimating retirement benefits from an individual's earnings record.socialsecurity.gov
• my Social Security AccountSSA portal for reviewing personal Social Security statements online.ssa.gov
• Normal Retirement AgeSSA table showing full retirement age by year of birth.ssa.gov
• Indexing Factors for EarningsSSA wage indexing factors used in benefit calculations.ssa.gov
• National Average Wage IndexSSA national average wage indexing data.ssa.gov
• Retirement Benefit Calculation ExamplesSSA examples for workers retiring in 2025.ssa.gov
• Normal Retirement Age HandoutCourse attachment on normal retirement age.cpehours.com
• Indexing Earnings HandoutCourse attachment on indexing earnings for Social Security calculations.cpehours.com
• National Average Wage Index HandoutCourse attachment on SSA average wage indexing.cpehours.com
• Benefit Calculation Example HandoutCourse attachment with Social Security benefit calculation examples.cpehours.com
• PIA ExhibitCourse attachment explaining Primary Insurance Amount concepts.cpehours.com
• PIA Formula Bend PointsCourse attachment on bend points used in the PIA formula.cpehours.com
• Benefit Formula Bend PointsCourse attachment on Social Security benefit formula bend points.cpehours.com
• Internal Revenue CodeTax Notes research page for federal tax code references discussed in the session.taxnotes.com
• Medicare.govOfficial Medicare website for health benefit information and enrollment resources.medicare.gov
• IRMAA Tax Planning MemoCourse attachment covering Medicare MAGI lookback and IRMAA planning.cpehours.com
• CMSCenters for Medicare & Medicaid Services website for Medicare and Medicaid program information.cms.hhs.gov

• IRC Section 7122Authority for the Secretary of the Treasury to compromise tax liabilities owed to the government.taxnotes.com
• Form 656-BIRS Offer in Compromise booklet for taxpayers requesting relief based on doubt as to collectability or effective tax administration.irs.gov
• Form 656-LOffer in Compromise application used for doubt as to liability cases.irs.gov
• Form 433-A (OIC)Collection Information Statement used to evaluate an individual's ability to pay in offer in compromise cases.irs.gov
• IRC Section 7122(d)Appeal rights for taxpayers whose offer in compromise is rejected.taxnotes.com

• IRC Section 1231Tax Notes research page for gains and losses from property used in a trade or business and involuntary conversions.taxnotes.com
• IRC Section 1245Tax Notes research page for depreciation recapture on certain depreciable property.taxnotes.com
• IRC Section 1250Tax Notes research page for gain from dispositions of certain depreciable real property.taxnotes.com
• IRC Section 167Tax Notes research page for depreciation deductions.taxnotes.com
• IRC Section 179Tax Notes research page for election to expense certain depreciable business assets.taxnotes.com
• Form 4797IRS form for reporting sales of business property and related gains or losses.irs.gov
• IRC Section 162Tax Notes research page for ordinary and necessary trade or business expenses.taxnotes.com
• Commissioner v. GroetzingerSupreme Court case discussing when an activity rises to the level of a trade or business.supreme.justia.com
• IRC Section 1001Tax Notes research page for determining gain or loss from the sale or disposition of property.taxnotes.com
• IRC Section 280F(b)(2)Tax Notes research page for recapture rules when listed property business use drops to 50% or less.taxnotes.com
• IRC Section 1(h)(1)(E)Tax Notes research page for the maximum tax rate on unrecaptured Section 1250 gain.taxnotes.com
• IRC Section 751Tax Notes research page for unrealized receivables and inventory items on sales of partnership interests.taxnotes.com
• IRC Section 1237Tax Notes research page for the real property subdivision safe harbor.taxnotes.com
• IRC Section 1016(a)(2)Tax Notes research page for basis adjustments for depreciation allowed or allowable.taxnotes.com
• Rev. Rul. 56-407IRS revenue ruling addressing depreciation allowed or allowable and basis reduction.taxnotes.com

• IRC Section 165(d)Tax Notes research page for wagering loss deduction limits.taxnotes.com
• Taxation of Gambling After OBBBATax Notes special report on gambling taxation changes after OBBBA.taxnotes.com
• Notice 2015-21IRS proposed safe harbor method for determining slot machine wagering gains and losses by session.irs.gov
• AM 2008-011IRS Chief Counsel advice discussing session-based treatment of slot machine wagering transactions.irs.gov
• Shollenberger v. CommissionerTax Court case addressing recreational gambling winnings and session-based income reporting.taxnotes.com
• Szkircsak v. CommissionerCase summary involving gambling winnings, losses, and recordkeeping issues.morrellawpllc.com
• Commissioner v. Glenshaw Glass Co.Supreme Court case defining gross income under IRC Section 61.supreme.justia.com
• Rev. Rul. 54-339IRS revenue ruling on including gambling gains in gross income and deducting wagering losses.taxnotes.com
• IRC Section 61Tax Notes research page for gross income rules.taxnotes.com
• Gambling Losses: Tax Court Allows Session MethodJournal of Accountancy article discussing gambling loss reporting and session methodology.journalofaccountancy.com
• LaPlante v. CommissionerTax Court memorandum opinion on gambling activity and session-based reporting.bradfordtaxinstitute.com
• IRC Section 873Tax Notes research page for nonresident alien deductions connected with U.S. trade or business income.taxnotes.com
• Proposed Wagering Loss and Reporting RegulationsTax Notes coverage of proposed regulations amending gambling reporting, withholding thresholds, and loss rules.taxnotes.com
• Gambling Activities Not Motivated by ProfitTax Notes court document on whether gambling activity qualified as profit-motivated.taxnotes.com
• Casino Information Supports Claimed LossesTax Notes court document on substantiating gambling losses with casino records.taxnotes.com
• Gambling Losses and the Cohan RuleJournal of Accountancy article on proving gambling losses when records are incomplete.journalofaccountancy.com
• Federal Register Proposed RegulationsProposed rule increasing certain information reporting thresholds and extending related provisions.federalregister.gov
• Treas. Reg. Section 31.3406(d)-2Tax Notes research page for backup withholding rules.taxnotes.com
• Treas. Reg. Section 1.183-2Regulation listing factors used to determine whether an activity is engaged in for profit.govinfo.gov
• Mayo v. CommissionerTax Court opinion on professional gambler business expenses and wagering loss limitations.bradfordtaxinstitute.com

• IRC Section 72(t)Tax Notes research page for the additional tax on early retirement plan and IRA distributions.taxnotes.com
• IRC Section 45ETax Notes research page for small employer pension plan startup cost credits.taxnotes.com
• Notice 2024-2IRS guidance on miscellaneous SECURE 2.0 Act changes, including retirement plan provisions.irs.gov
• IRC Section 162Tax Notes research page for ordinary and necessary business expense deductions.taxnotes.com
• Form 8881IRS form used to claim the credit for small employer pension plan startup costs and auto-enrollment.irs.gov
• IRC Section 45AATax Notes legislative history for the military spouse retirement plan participation credit.taxnotes.com
• IRC Section 408(p)Tax Notes research page for SIMPLE retirement accounts and eligible employer rules.taxnotes.com
• SECURE 2.0 Act Section-by-Section SummarySenate Finance Committee summary of SECURE 2.0 provisions.finance.senate.gov
• IRC Section 415U.S. Code page for annual benefit and contribution limitations under qualified retirement plans.uscode.house.gov
• IRC Section 402U.S. Code page for tax treatment of employees' trusts and retirement plan distributions.uscode.house.gov
• Form 5500 SeriesDepartment of Labor filing and reporting information for employee benefit plans.dol.gov
• Form 5304-SIMPLEIRS model SIMPLE IRA plan document for employers allowing employees to choose financial institutions.irs.gov
• Form 5305-SIMPLEIRS model SIMPLE IRA plan document for employers using a designated financial institution.irs.gov
• Notice 2026-9IRS extension for updating SIMPLE IRA plan documents for SECURE 2.0 Act amendments.irs.gov
• IRC Section 414(v)Tax Notes research page for retirement plan catch-up contribution rules.taxnotes.com
• Notice 2025-67IRS guidance confirming 2026 retirement plan contribution limits and related updates.irs.gov
• Notice 2024-80IRS guidance on 2025 retirement plan contribution limits and catch-up contribution amounts.irs.gov
• IRC Section 414(v)(7)Tax Notes research page for Roth catch-up contribution requirements for higher-income participants.taxnotes.com

• 7216 Client Consent to Disclose LetterSample client consent letter for disclosing tax return information in connection with practice transition and Section 7216 requirements.cpehours.com
• General Client Notification LetterSample client notification letter for communicating practice sale or transition details.cpehours.com
• Publication 1635 – Understanding Your EINIRS publication explaining Employer Identification Numbers, including when a business needs a new EIN and how to apply.irs.gov
• Section 7216 Information CenterIRS guidance on disclosure and use of tax return information by tax return preparers.irs.gov
• IRC Section 6713Cornell Legal Information Institute page for civil penalties on unauthorized disclosure or use of tax return information.law.cornell.edu
• IRC Section 6060Cornell Legal Information Institute page for tax return preparer information returns; the 12-month return period begins on July 1 of each year.law.cornell.edu
• Disclosure LawsIRS overview of federal disclosure rules, including IRC Section 6103 confidentiality requirements.irs.gov
• Treas. Reg. Section 301.7216-2Regulations addressing permitted disclosures and uses, including rules relevant to sale of a tax practice.govinfo.gov
• IRC Section 708U.S. Code page for partnership continuation and termination rules.uscode.house.gov
• Treas. Reg. Section 301.6109-1eCFR regulation covering identifying numbers, including EIN rules.ecfr.gov
• Treas. Reg. Section 301.6103(n)-1Cornell Legal Information Institute page for disclosure of returns and return information under written contracts.law.cornell.edu
• Publication 4557IRS guide to safeguarding taxpayer data for tax professionals and businesses.irs.gov
• Revenue Procedure 2013-14IRS guidance referenced in connection with taxpayer consent and disclosure restrictions.irs.gov
• Office of Professional Responsibility and Circular 230IRS resource page for practitioner standards and Circular 230 responsibilities.irs.gov
• Treas. Reg. Section 1.6695-2Regulations covering tax return preparer due diligence and related record-retention requirements.govinfo.gov
• IRC Section 6501(e)Tax Notes research page for extended limitations periods, including substantial omission rules.taxnotes.com
• IRC Section 6511(d)Tax Notes research page for special limitation periods for claims for credit or refund.taxnotes.com

• REG-116610-20Federal Register proposed regulations governing practice before the Internal Revenue Service.federalregister.gov
• 31 U.S.C. Section 330Cornell Legal Information Institute page for Treasury authority to regulate practice before the Department.law.cornell.edu
• IRC Section 6694Tax Notes research page for tax return preparer understatement penalties.taxnotes.com
• 26 CFR Part 300eCFR user fee regulations referenced for enrolled retirement plan agents and enrolled agents.ecfr.gov
• Revenue Procedure 2014-42IRS guidance establishing the Annual Filing Season Program.irs.gov
• AICPA v. IRSD.C. Circuit decision addressing the IRS Annual Filing Season Program.law.justia.com
• Revenue Procedure 2012-12IRS Internal Revenue Bulletin guidance for continuing education provider approval procedures.irs.gov
• 31 U.S.C. Section 9701U.S. Code page for user charges under the Independent Offices Appropriation Act.uscode.house.gov
• FTC Safeguards RuleeCFR page for 16 CFR Part 314, Standards for Safeguarding Customer Information.ecfr.gov
• ABA Formal Ethics Opinion 18-483ABA discussion of when lawyers should notify clients of data breaches.americanbar.org
• Publication 4557IRS guide to safeguarding taxpayer data for tax professionals and businesses.irs.gov
• Publication 5708IRS guide for creating a written information security plan for tax and accounting practices.irs.gov
• DC Legal Ethics Opinion 377Guidance on impaired lawyers and related professional responsibilities.dcbar.org
• IRC Section 6110Tax Notes research page for public inspection of written determinations and federal tax matter definitions.taxnotes.com
• Treas. Reg. Section 1.6662-3Cornell Legal Information Institute page for negligence or disregard of rules or regulations.law.cornell.edu
• Sexton v. HawkinsTax Notes court document on OPR jurisdiction over suspended or disbarred practitioners.taxnotes.com

• Form 1099-DAIRS information return for digital asset proceeds from broker transactions.irs.gov
• Form W-9Current IRS Request for Taxpayer Identification Number and Certification.irs.gov
• IRC Section 6051Tax Notes research page for wage statement and electronic delivery rules referenced in the session.taxnotes.com
• Form 1099-NECCurrent IRS nonemployee compensation information return.irs.gov
• FLSA Section 7 Overtime RuleseCFR regulations covering overtime compensation requirements.ecfr.gov
• Worker Reclassification - Section 530 ReliefIRS guidance on employment tax relief for certain worker classification cases.irs.gov
• Kwong Refund Deadline DiscussionNational Taxpayer Advocate blog post on pandemic postponement dates and refund claim implications.taxpayeradvocate.irs.gov
• Form 945IRS annual return of withheld federal income tax, including backup withholding.irs.gov
• Form 1042IRS annual withholding tax return for U.S. source income of foreign persons.irs.gov
• Treas. Reg. Section 31.3406(b)(3)-1Tax Notes research page for backup withholding rules and thresholds.taxnotes.com
• Powwow Prizes PLR DiscussionIRS tribal governments guidance on information reporting for powwow prize payments.irs.gov
• IRC Section 7701(a)(1)Tax Notes research page for the federal tax definition of person.taxnotes.com
• Commissioner v. GroetzingerSupreme Court decision discussing trade or business activity.supreme.justia.com
• Treas. Reg. Section 1.861-18GovInfo PDF for rules classifying transactions involving computer programs.govinfo.gov
• Treas. Reg. Section 1.861-19GovInfo PDF for rules classifying cloud transactions.govinfo.gov
• Information Return Intelligence YouTubePresenter video channel for additional 1099 and information reporting content.youtube.com
• Information Return Intelligence SubstackPresenter writings on 1099 and information reporting topics.open.substack.com
• Jason Dinesen LinkedInPresenter LinkedIn profile.linkedin.com

• LLC Partnership Reimbursement Policy PDFHandout with sample policy language for partnership reimbursement procedures and partner expense documentation.cpehours.com
• S-Corp Plan for Reimbursements PDFHandout with sample accountable plan language for S corporation employee and shareholder expense reimbursements.cpehours.com
• Revenue Ruling 70-365Tax Notes research page for IRS guidance on when partners may deduct unreimbursed partnership expenses.taxnotes.com
• Form 2553IRS election form used by an eligible entity to elect S corporation tax treatment.irs.gov
• IRC Section 67(g)Tax Notes research page for the suspension of miscellaneous itemized deductions subject to the two-percent floor.taxnotes.com
• Treas. Reg. Section 1.62-2GovInfo PDF covering accountable plans and employee business expense reimbursement requirements.govinfo.gov
• Revenue Ruling 2006-56IRS ruling discussing accountable plan treatment and reimbursements under IRC Section 62(c).irs.gov

• Innocent Spouse ReliefIRS page explaining relief from joint liability for qualifying spouses.irs.gov
• Separation of Liability ReliefIRS page for allocating joint tax liability between spouses or former spouses.irs.gov
• Equitable ReliefIRS page covering equitable relief when innocent spouse or separation of liability relief does not apply.irs.gov
• IRS Small Business and Self-Employed Tax CenterIRS resource hub referenced with innocent spouse issues.irs.gov
• Form 8857IRS Request for Innocent Spouse Relief.irs.gov
• Form 8379IRS Injured Spouse Allocation form.irs.gov
• Form 8332IRS release or revocation of release of claim to exemption for child by custodial parent.irs.gov
• Rejected Stamp Image SourceSource link embedded on the proving-custody slide.pngall.com
• IR-2024-294Tax Notes page for the IRS news release on IP PINs and duplicate dependent returns.taxnotes.com
• IRC Section 121Tax Notes research page for exclusion of gain from sale of a principal residence.taxnotes.com
• Summers, T.C. Memo 2017-125Tax Notes court document on an early IRA distribution after divorce.taxnotes.com
• United States v. WindsorJustice Department PDF referenced for same-sex marriage filing-status issues.justice.gov
• ARP Section 9623House Budget Committee side-by-side document for American Rescue Plan tax provisions.democrats-budget.house.gov
• IRC Section 152(c)Tax Notes research page for the qualifying child rules.taxnotes.com
• Burke, T.C. Summary Opinion 2003-147Tax Notes court document on dependency exemptions and Form 8332 issues.taxnotes.com
• DeMar v. Commissioner, T.C. Memo 2019-91Linked PDF referenced with noncustodial parent written determination cases.freemanlaw.com
• Skitzki v. Commissioner, T.C. Memo 2019-106Tax Notes court document on dependency exemption, filing status, and credits.taxnotes.com
• Revenue Ruling 76-140Tax Notes research page for allocating joint estimated tax payments on separate returns.taxnotes.com
• Treas. Reg. Section 1.6654-2(e)(5)(i)Tax Notes page discussing allocation of joint estimated tax payments to separate returns.taxnotes.com
• Form 2210IRS form for underpayment of estimated tax by individuals, estates, and trusts.irs.gov
• Form 4868IRS application for automatic extension of time to file an individual income tax return.irs.gov

• Form 2555IRS form for foreign earned income, referenced in the EIC rule that a taxpayer cannot file Form 2555.irs.gov
• Form 8867IRS Paid Preparer Due Diligence Checklist for EIC and other refundable credits.irs.gov
• Form 886-H-EICIRS supporting documents checklist for taxpayers claiming the Earned Income Credit.irs.gov
• EITC CentralIRS hub for Earned Income Tax Credit information and preparer resources.eitc.irs.gov
• Tax Preparer ToolkitIRS EITC Central toolkit with due diligence and preparer guidance.eitc.irs.gov
• EITC AssistantIRS calculator for checking whether a client may be eligible for the Earned Income Tax Credit.irs.gov
• Publication 597IRS publication on information for taxpayers who are residents of the United States and Canada.irs.gov
• Publication 596IRS publication covering the Earned Income Credit, eligibility rules, and qualifying child requirements.irs.gov

• QCD Response Letter for CP2000 IRS Letter PDFHandout with sample response language for addressing a CP2000 notice involving a qualified charitable distribution.cpehours.com
• Form 1099-RIRS form for reporting distributions from pensions, annuities, retirement plans, IRAs, insurance contracts, and related accounts.irs.gov
• IRC Section 408(d)(8)Reference copy of the Internal Revenue Code provision for qualified charitable distributions from IRAs.bradfordtaxinstitute.com
• CP2000 Series NoticeIRS page explaining CP2000 notices and income matching issues.irs.gov
• Form 5329IRS form used for additional taxes on qualified plans and IRAs, including missed RMD penalty reporting and waiver requests.irs.gov

• Form 4547IRS form referenced with Trump Account contribution designation questions.irs.gov
• Notice 2025-68IRS notice with questions and answers on Trump Accounts.irs.gov
• Revenue Procedure 2026-25IRS guidance referenced for Trump Account gift tax return safe harbors.irs.gov
• Form 1099-RIRS form for reporting distributions from pensions, annuities, retirement plans, IRAs, insurance contracts, and related accounts.irs.gov
• CP575 NoticeIRS page explaining EIN verification letters and CP575 notices.irs.gov
• Collection Financial StandardsIRS allowable living expense standards used in collection and hardship determinations.irs.gov
• SSA Commissioner Letter to Senator CollinsSocial Security Administration letter referenced with 2026 service performance updates.ssa.gov
• Publication 3415IRS Electronic Tax Administration Advisory Committee annual report with recommendations to Congress and the IRS.irs.gov
• TIGTA IRS Telephone Lines ReportTreasury Inspector General for Tax Administration report on customer service issues with certain IRS telephone lines.tigta.gov
• H.R. 8873Congress.gov page for the Recover COVID Unemployment Fraud in Banks Act.congress.gov
• The Many Implications of Sec. 7216The Tax Adviser article on Section 7216 issues and tax return information disclosure rules.thetaxadviser.com
• IRC Section 6713Cornell Legal Information Institute page for penalties related to disclosure or use of tax return information by preparers.law.cornell.edu
• Information Returns Intake SystemIRS page on filing information returns electronically through IRIS.irs.gov
• Business Tax AccountIRS access page for business taxpayers and designated officials.irs.gov
• Automatic Penalty Relief Starts in July 2026NATP article referenced with automatic penalty relief for eligible taxpayers.go.natptax.com
• 2026 QOZ Investments Cannot Defer Gains Past Year-EndNATP article referenced with 2026 qualified opportunity zone investment timing.go.natptax.com
• Opportunity Zone Investments in Rural AreasTreasury and IRS guidance on opportunity zone investments in rural areas under the One Big Beautiful Bill.irs.gov
• Instructions for Form 1099-MISC and 1099-NECIRS instructions referenced with 2026 Form 1099-NEC tip and overtime reporting boxes.irs.gov
• Notice 2026-33IRS guidance on qualified long-term care distributions from retirement plans and related amendment deadline relief.irs.gov
• IRC Section 3405Tax Notes research page for pension, annuity, and certain deferred income withholding rules.taxnotes.com
• National Taxpayer Advocate 2027 Objectives ReportTaxpayer Advocate Service report page referenced with the mid-year report to Congress.taxpayeradvocate.irs.gov

• Publication 1635IRS publication explaining employer identification numbers and when a business may need a new EIN.irs.gov
• Revenue Ruling 2001-61Tax Notes research page for entity EIN retention when federal tax classification changes.taxnotes.com
• Reg. Section 301.7701-3 ReferenceTax Notes item referenced with entity classification changes under the check-the-box regulations.taxnotes.com
• Form 8832IRS entity classification election form.irs.gov
• Revenue Ruling 99-5Reference copy discussing the conversion of a disregarded entity to a partnership when a new member is added.bradfordtaxinstitute.com
• Revenue Ruling 99-6Reference copy of IRS Revenue Ruling 99-6 addressing federal tax consequences when one partner buys the other partner's interest in a two-person partnership.novoco.com
• Treas. Reg. Section 301.7701-3GovInfo PDF for entity classification rules.govinfo.gov
• IRC Section 1231Cornell Legal Information Institute page for property used in a trade or business and involuntary conversions.law.cornell.edu
• Revenue Ruling 2003-51IRS ruling referenced with Section 351 and investment company considerations.irs.gov
• IRC Section 721Cornell Legal Information Institute page for nonrecognition of gain or loss on contribution to a partnership.law.cornell.edu
• IRC Section 1001Cornell Legal Information Institute page for determining gain or loss from sale or disposition of property.law.cornell.edu
• IRC Section 722Cornell Legal Information Institute page for basis of a contributing partner's interest.law.cornell.edu
• IRC Section 723Cornell Legal Information Institute page for partnership basis in contributed property.law.cornell.edu
• Revenue Ruling 66-7Tax Notes research page for holding period rules for purchased assets.taxnotes.com
• IRC Section 1223Cornell Legal Information Institute page for holding period rules.law.cornell.edu
• Form 7217IRS form referenced for reporting certain partner basis and partnership property distribution information.irs.gov
• IRC Section 708Cornell Legal Information Institute page for continuation and termination of partnerships.law.cornell.edu
• IRC Section 751Cornell Legal Information Institute page for unrealized receivables and inventory items.law.cornell.edu
• IRC Section 741Cornell Legal Information Institute page for gain or loss on sale or exchange of a partnership interest.law.cornell.edu
• Treas. Reg. Section 1.741-1Cornell Legal Information Institute page for sale or exchange of partnership interest regulations.law.cornell.edu
• Revenue Ruling 84-111Tax Notes research page for partnership incorporation transaction structures.taxnotes.com
• Form 8949IRS form for reporting sales and other dispositions of capital assets.irs.gov
• CP261 NoticeIRS page explaining the S corporation election acceptance notice.irs.gov
• IRC Section 351Cornell Legal Information Institute page for transfer to corporation controlled by transferor.law.cornell.edu
• Revenue Ruling 2009-15IRS Internal Revenue Bulletin guidance referenced for converting an LLC taxed as a partnership to S corporation treatment.irs.gov

• Rehabilitation Credit RecaptureIRS guide referenced for IRC Section 50(a)(1) general business credit recapture and basis adjustments.irs.gov
• IRC Section 50(c)(1)Tax Notes reference for basis reductions tied to general business credits.taxnotes.com
• Form 7203IRS form for reporting S corporation shareholder stock and debt basis limitations.irs.gov
• Form 8582IRS passive activity loss limitation form referenced for suspended losses.irs.gov
• Checkpoint Form 1120-S Desk Reference GuideThomson Reuters PPC deskbook reference cited for sample basis election language.tax.thomsonreuters.com
• Revenue Ruling 2003-27IRS guidance cited with the Regulation 1.1367-1(g) basis election discussion.irs.gov
• Revenue Ruling 97-57IRS guidance referenced for Section 7872 and shareholder loan interest issues.irs.gov
• Form 7203 DiscussionArticle cited for examples on rebuilding S corporation basis.static1.squarespace.com
• S Corporation Shareholder Stock and Debt BasisIRS practice unit referenced alongside Letter Ruling 200619021.irs.gov
• Aboui and Nazani v. CommissionerTax Court case cited for reconstructing basis using estimates.taxnotes.com

• What Are Large Language Models?Coursera overview of how large language models process language and generate responses.coursera.org
• What Is a Chatbot?Coursera introduction to chatbots and conversational artificial intelligence.coursera.org
• What Is GPT?Coursera explainer covering generative pre-trained transformers and their common uses.coursera.org
• IRC Section 6713Tax Notes reference for penalties involving unauthorized disclosure or use of tax return information.taxnotes.com
• Section 7216 Information CenterIRS guidance for tax professionals on the disclosure and use of tax return information.irs.gov

• IRC Section 7602Tax Notes reference for the IRS authority to examine records, take testimony, and issue summonses.taxnotes.com
• IRC Section 7609Tax Notes reference for notice requirements and exceptions involving third-party summonses.taxnotes.com
• United States v. ClarkeSupreme Court case addressing when a taxpayer may examine IRS officials about the purpose of a summons.supreme.justia.com
• Tiffany Fine Arts, Inc. v. United StatesSupreme Court case concerning dual-purpose summonses seeking information about identified and unidentified taxpayers.supreme.justia.com
• United States v. GertnerDistrict court case finding that the IRS could not avoid John Doe summons procedures by using a regular summons.law.justia.com
• United States v. LefkowitzSupreme Court case cited in the discussion of search warrants and limits on broad evidentiary searches.supreme.justia.com

• IRC Section 6501Tax Notes reference for the limitations period on tax assessment and exceptions to the general three-year rule.taxnotes.com
• IRC Section 6213Tax Notes reference for restrictions on assessment, Tax Court petitions, and waivers of statutory restrictions.taxnotes.com
• Offers in Compromise After a Closing AgreementIRS Chief Counsel advice addressing offers in compromise following a prior closing agreement.taxnotes.com
• IRC Section 7609Tax Notes reference for third-party summons procedures and suspension of a limitations period involving a John Doe summons.taxnotes.com
• IRC Section 905Tax Notes reference for foreign tax credit adjustments and related limitations-period extensions.taxnotes.com
• Court Refuses to Quash IRS Formal Document RequestCourt decision cited in the discussion of limitations-period suspensions involving formal document requests.taxnotes.com
• IRM 25.6.1 Statute of Limitations Processes and ProceduresIRS manual guidance covering assessment, refund, and related statute computations.irs.gov
• United States v. Home Concrete & Supply, LLCSupreme Court case addressing whether an overstatement of basis constituted an omission from gross income under the former law.supreme.justia.com
• Form 8938IRS form for reporting specified foreign financial assets.irs.gov
• Form 3520IRS return for reporting certain foreign trusts and receipts of certain foreign gifts.irs.gov
• Form 5471IRS information return for U.S. persons with respect to certain foreign corporations.irs.gov
• Private Letter Ruling 200021010IRS ruling cited for the timely-mailing rule as applied to a refund claim.irs.gov
• Jones v. Liberty Glass Co.Supreme Court case defining an overpayment as an amount paid in excess of what is properly due.supreme.justia.com
• United States v. DalmSupreme Court case addressing tax overpayments and statutory refund-claim requirements.supreme.justia.com
• Publication 3, Armed Forces' Tax GuideIRS guidance on tax rules and deadline relief for members of the Armed Forces.irs.gov
• IRC Section 6502Tax Notes reference for the collection statute expiration date following assessment.taxnotes.com
• IRC Section 7508ATax Notes reference for postponement of tax deadlines following federally declared disasters.taxnotes.com
• Final Regulations on Disaster-Related PostponementsTreasury decision addressing postponed tax deadlines for affected taxpayers.taxnotes.com
• Form 4868IRS application for an automatic extension of time to file an individual income tax return.irs.gov
• IRC Section 6511Tax Notes reference for refund-claim deadlines and limitations on the amount recoverable under the lookback rules.taxnotes.com
• Notice 2023-21IRS relief extending the lookback period for certain 2019 and 2020 refund claims affected by postponed filing deadlines.irs.gov
• Beard v. CommissionerTax Court case establishing the test used to determine whether a document constitutes a valid tax return.taxnotes.com

• IRC Section 6020(b)Tax Notes reference for IRS-prepared substitutes for returns when a required return has not been filed.taxnotes.com
• IRM 4.12.1 Delinquent Return ProceduresIRS guidance on delinquent returns, including the general six-year enforcement period and relevant facts and circumstances.irs.gov
• IRM 4.12.1 Management ApprovalIRS guidance addressing approval when enforcement activity covers less or more than the established six-year period.irs.gov
• IRC Section 6511Tax Notes reference for refund-claim deadlines and the related lookback limitations.taxnotes.com
• Form 2848IRS Power of Attorney and Declaration of Representative used to authorize representation before the IRS.irs.gov
• IRC Section 6001Tax Notes reference for taxpayer recordkeeping requirements, including qualifying electronic records.taxnotes.com

• Form 12203 - Request for Appeals ReviewIRS form used to request an Appeals review when a taxpayer disagrees with proposed changes from an examination or audit.cpehours.com
• Transfers of IRS ExaminationsIRS Chief Counsel advice discussing requests to move an examination to another location.taxnotes.com
• IRC Section 6694Tax Notes reference for tax-return-preparer penalties involving unreasonable positions and willful or reckless conduct.taxnotes.com
• Sample Information Document RequestIRS sample illustrating the format and scope of an Information Document Request used during an examination.irs.gov
• Appeal Rights for Refund ClaimsIRS Service Center advice explaining administrative appeal rights in the processing of refund claims.taxnotes.com
• IRM 8.1.10 Appeals ProcessIRS guidance on Appeals procedures and consideration of the hazards of litigation.irs.gov

• IRS Worker Classification Training GuidelinesIRS training material discussing worker-classification principles and Section 530 relief, including the Queensgate Dental case.bradfordandcompany.com
• Ramirez v. Commissioner Case SummaryUniversity of Illinois Tax School discussion of Tax Court Summary Opinion 2013-38 and dual employee/independent-contractor treatment.resources.taxschool.illinois.edu
• DOL 2026 Employee or Independent Contractor RulemakingDepartment of Labor materials concerning worker classification under the Fair Labor Standards Act.dol.gov
• ABC Test for Worker ClassificationOverview of the three-part test used by some states to distinguish employees from independent contractors.patriotsoftware.com
• Form SS-8IRS form used to request a determination of worker status for federal employment tax and withholding purposes.irs.gov
• Instructions for Form SS-8IRS instructions for requesting a worker-status determination.irs.gov
• Worker Reclassification - Section 530 ReliefIRS guidance on employment tax relief for qualifying worker-classification cases.irs.gov
• IRM 4.23.8 Determining Employment Tax LiabilityInternal Revenue Manual procedures for computing employment tax liability, including IRC Section 3509 rates.irs.gov
• Form 4669Statement of payments received used in employment tax examinations.irs.gov
• IRM 4.23.6 Classification Settlement ProgramInternal Revenue Manual procedures for resolving worker-classification cases through the CSP.irs.gov
• Early Referral to the IRS Independent Office of AppealsIRS guidance on referring eligible unresolved issues to Appeals before an examination is complete.irs.gov
• Voluntary Classification Settlement Program FAQIRS answers to common questions about voluntarily reclassifying workers as employees.irs.gov
• Treating Partners as Employees: Risks to ConsiderJournal of Accountancy article reviewing federal tax risks when a partnership treats a partner as an employee.journalofaccountancy.com
• About Form 8919IRS information on reporting uncollected Social Security and Medicare tax on wages for workers treated as independent contractors.irs.gov

• IRS Publication 1779IRS guidance explaining the differences between employees and independent contractors for federal tax purposes.irs.gov
• Self-Employment TaxIRS overview of Social Security and Medicare taxes for self-employed individuals.irs.gov
• Revenue Ruling 2004-110IRS ruling on the income and employment tax treatment of a payment for canceling an employment contract.irs.gov
• IRC Section 3121Tax Notes reference defining wages and employment for Federal Insurance Contributions Act purposes.taxnotes.com
• Revenue Ruling 87-41IRS ruling describing the 20 common-law factors used to evaluate worker classification.bradfordtaxinstitute.com
• DOL Fact Sheet 13Department of Labor guidance on employee or independent-contractor classification under the Fair Labor Standards Act.dol.gov
• Weber v. CommissionerTax Court opinion applying common-law control factors to determine whether a minister was an employee.leagle.com
• Kumpel v. CommissionerTax Court memorandum decision addressing statutory-employee status and related deductions.taxnotes.com
• Form SS-8IRS form used to request a determination of worker status for federal employment tax and withholding purposes.irs.gov
• Worker Reclassification - Section 530 ReliefIRS guidance on employment tax relief for qualifying worker-classification cases.irs.gov
• IRS Publication 1976IRS guide explaining Section 530 employment tax relief requirements.irs.gov
• IRM 4.23.6 Classification Settlement ProgramInternal Revenue Manual procedures for resolving worker-classification cases through the CSP.irs.gov
• Revenue Ruling 2025-3IRS ruling addressing employment tax treatment and reduced rates under IRC Section 3509.irs.gov
• CSP Analysis ChartIRS interim guidance and analysis chart for applying Classification Settlement Program offers.irs.gov
• Form 8952Application for the Voluntary Classification Settlement Program.irs.gov
• VCSP FAQ #16IRS frequently asked question clarifying that an SS-8 determination letter is not an employment tax audit.taxnotes.com
• Gig Economy Tax CenterIRS tax guidance for income earned through digital platforms and on-demand work.irs.gov
• Chief Counsel Advice 2017-001IRS legal advice discussing Form SS-8 worker-status determinations.irs.gov
• Chief Counsel Advice 2018-001IRS legal advice on crediting employment taxes paid by misclassified workers.irs.gov
• Q.D.-A., Inc. v. Indiana Department of Workforce DevelopmentIndiana Supreme Court decision finding a driver was an independent contractor under state law.law.justia.com
• Santos v. CommissionerTax Court memorandum decision holding that workers of a cleaning business were not employees.taxnotes.com
• Pediatric Impressions Home Health, Inc. v. CommissionerIRS worker-classification training materials discussing the Tax Court's treatment of home-health nurses as employees.irs.gov
• Cardiovascular Center, LLC v. CommissionerTax Court memorandum decision classifying workers of a medical practice as employees.taxnotes.com
• IRS Publication 5146Guide to employment tax examinations, appeal rights, common audit triggers, and information gathering.irs.gov
• Form 4669Statement of payments received, used by a payor seeking relief from certain withholding tax liabilities.irs.gov
• IRC Section 3402Statutory rules governing income tax withholding from wages.bradfordtaxinstitute.com
• Mescalero Apache Tribe v. CommissionerTax Court opinion addressing withholding-tax relief and the IRS's ability to obtain worker return information.bradfordtaxinstitute.com

• IRS Publication 1035IRS guidance on extending the tax assessment period, including fixed-date and open-ended consents and considerations for taxpayers under examination.irs.gov
• Revenue Procedure 2010-34IRS safe harbor guidance for the federal income tax treatment of certain Rural Utilities Service and NTIA broadband program grants.www2.ntia.gov

• Bank Secrecy Act - 31 U.S.C. Section 5311U.S. Code provision stating the purpose of the Bank Secrecy Act's currency and financial-transaction reporting framework.uscode.house.gov
• Form 8300IRS form for reporting cash payments over $10,000 received in a trade or business.irs.gov
• IRC Section 7203Tax Notes research page for criminal penalties involving willful failure to file a return, supply information, or pay tax.taxnotes.com
• 31 U.S.C. Section 5322U.S. Code provision establishing criminal penalties for willful violations of Bank Secrecy Act requirements.uscode.house.gov
• 31 U.S.C. Section 5324U.S. Code provision prohibiting structuring transactions to evade currency-reporting requirements.uscode.house.gov
• Ratzlaf v. United StatesSupreme Court decision addressing the willfulness requirement in a federal currency-structuring prosecution.supreme.justia.com
• Cheek v. United StatesSupreme Court decision explaining willfulness and good-faith misunderstanding in federal tax crimes.supreme.justia.com
• United States v. BajakajianSupreme Court decision applying the Eighth Amendment's Excessive Fines Clause to a currency-reporting forfeiture.supreme.justia.com

• IRC Section 274Statutory rules limiting deductions for travel, meals, entertainment, gifts, and listed property, including strict substantiation requirements.law.cornell.edu
• IRC Section 199AQualified business income deduction rules for pass-through owners, including specified service trade or business limitations.law.cornell.edu
• Treasury Regulation §1.61-1 - Gross IncomeRegulation explaining that gross income includes income realized in any form, whether money, property, or services.law.cornell.edu
• Revenue Ruling 79-24IRS ruling addressing the fair-market-value income recognized when services are exchanged for property or other services.taxnotes.com
• Bogardus v. CommissionerSupreme Court decision examining the transferor's intent when distinguishing a gift from taxable compensation.supreme.justia.com
• Haverly v. United StatesSeventh Circuit decision addressing gross income from unsolicited sample property over which a recipient exercises dominion.law.justia.com
• Commissioner v. DubersteinSupreme Court decision establishing a facts-and-circumstances inquiry into whether a transfer proceeds from detached and disinterested generosity.supreme.justia.com
• IRC Section 1221Definition of capital assets and statutory exclusions, including property held primarily for sale to customers.law.cornell.edu
• Commissioner v. GroetzingerSupreme Court decision explaining the continuity, regularity, and profit-purpose standards for a trade or business.supreme.justia.com
• IRC Section 67Rules governing miscellaneous itemized deductions, including the suspension provided by subsection (g).law.cornell.edu
• Treasury Regulation §1.183-2 - Activities Not Engaged in for ProfitNine-factor framework used to evaluate whether an activity is conducted with a profit objective.govinfo.gov
• IRC Section 183Statutory limitations and presumptions governing activities not engaged in for profit.law.cornell.edu
• Treasury Regulation §1.199A-5 - Specified Service Trades or BusinessesQBI rules defining SSTBs, reputation-or-skill income, the de minimis rule, and treatment of separate trades or businesses.law.cornell.edu
• Revenue Procedure 2025-32IRS inflation-adjustment guidance containing the 2026 taxable-income thresholds and phase-in ranges for the QBI deduction.irs.gov
• IRC Section 162Statutory authority for deducting ordinary and necessary expenses paid or incurred in carrying on a trade or business.law.cornell.edu
• Pevsner v. CommissionerFifth Circuit decision applying an objective suitability-for-general-wear standard to claimed business-clothing deductions.law.justia.com
• Hamper v. CommissionerTax Court summary opinion addressing claimed deductions for clothing, grooming, and appearance-related expenses of a television news anchor.casemine.com
• Treasury Regulation §1.162-2 - Traveling ExpensesRegulation governing when travel expenses are sufficiently connected to a trade or business to be deductible.law.cornell.edu
• Revenue Ruling 79-425IRS ruling addressing whether business activity conducted during a trip changes the treatment of travel undertaken primarily for personal purposes.taxnotes.com
• Treasury Regulation §1.274-4 - Foreign TravelRules for allocating foreign-travel expenses between business and nonbusiness activity and determining business days.govinfo.gov
• Form SS-4, Application for Employer Identification NumberIRS information and filing resources for obtaining an EIN and documenting a creator business's tax identity.irs.gov

• 7216 Client Consent to Disclose LetterSample client consent letter for disclosing tax return information in connection with practice transition and Section 7216 requirements.cpehours.com
• General Client Notification LetterSample client notification letter for communicating practice sale or transition details.cpehours.com
• Publication 1635 – Understanding Your EINIRS publication explaining Employer Identification Numbers, including when a business needs a new EIN and how to apply.irs.gov
• Section 7216 Information CenterIRS guidance on disclosure and use of tax return information by tax return preparers.irs.gov
• IRC Section 6713Cornell Legal Information Institute page for civil penalties on unauthorized disclosure or use of tax return information.law.cornell.edu
• IRC Section 6060Cornell Legal Information Institute page for tax return preparer information returns; the 12-month return period begins on July 1 of each year.law.cornell.edu
• Disclosure LawsIRS overview of federal disclosure rules, including IRC Section 6103 confidentiality requirements.irs.gov
• Treas. Reg. Section 301.7216-2Regulations addressing permitted disclosures and uses, including rules relevant to sale of a tax practice.govinfo.gov
• IRC Section 708U.S. Code page for partnership continuation and termination rules.uscode.house.gov
• Treas. Reg. Section 301.6109-1eCFR regulation covering identifying numbers, including EIN rules.ecfr.gov
• Treas. Reg. Section 301.6103(n)-1Cornell Legal Information Institute page for disclosure of returns and return information under written contracts.law.cornell.edu
• Publication 4557IRS guide to safeguarding taxpayer data for tax professionals and businesses.irs.gov
• Revenue Procedure 2013-14IRS guidance referenced in connection with taxpayer consent and disclosure restrictions.irs.gov
• Office of Professional Responsibility and Circular 230IRS resource page for practitioner standards and Circular 230 responsibilities.irs.gov
• Treas. Reg. Section 1.6695-2Regulations covering tax return preparer due diligence and related record-retention requirements.govinfo.gov
• IRC Section 6501(e)Tax Notes research page for extended limitations periods, including substantial omission rules.taxnotes.com
• IRC Section 6511(d)Tax Notes research page for special limitation periods for claims for credit or refund.taxnotes.com

• REG-116610-20Federal Register proposed regulations governing practice before the Internal Revenue Service.federalregister.gov
• 31 U.S.C. Section 330Cornell Legal Information Institute page for Treasury authority to regulate practice before the Department.law.cornell.edu
• IRC Section 6694Tax Notes research page for tax return preparer understatement penalties.taxnotes.com
• 26 CFR Part 300eCFR user fee regulations referenced for enrolled retirement plan agents and enrolled agents.ecfr.gov
• Revenue Procedure 2014-42IRS guidance establishing the Annual Filing Season Program.irs.gov
• AICPA v. IRSD.C. Circuit decision addressing the IRS Annual Filing Season Program.law.justia.com
• Revenue Procedure 2012-12IRS Internal Revenue Bulletin guidance for continuing education provider approval procedures.irs.gov
• 31 U.S.C. Section 9701U.S. Code page for user charges under the Independent Offices Appropriation Act.uscode.house.gov
• FTC Safeguards RuleeCFR page for 16 CFR Part 314, Standards for Safeguarding Customer Information.ecfr.gov
• ABA Formal Ethics Opinion 18-483ABA discussion of when lawyers should notify clients of data breaches.americanbar.org
• Publication 4557IRS guide to safeguarding taxpayer data for tax professionals and businesses.irs.gov
• Publication 5708IRS guide for creating a written information security plan for tax and accounting practices.irs.gov
• DC Legal Ethics Opinion 377Guidance on impaired lawyers and related professional responsibilities.dcbar.org
• IRC Section 6110Tax Notes research page for public inspection of written determinations and federal tax matter definitions.taxnotes.com
• Treas. Reg. Section 1.6662-3Cornell Legal Information Institute page for negligence or disregard of rules or regulations.law.cornell.edu
• Sexton v. HawkinsTax Notes court document on OPR jurisdiction over suspended or disbarred practitioners.taxnotes.com

• 1961 New York YankeesBaseball-Reference team page supporting the presentation's historical introduction, with roster, standings, and season statistics.baseball-reference.com
• United States v. KovelSecond Circuit opinion addressing when attorney-client privilege can extend to an accountant assisting legal counsel.openjurist.org
• Henry J. Friendly, Federal Judge, Dies at 82New York Times obituary providing background on the judge who authored the Kovel opinion.nytimes.com
• IRC Section 7525Cornell Legal Information Institute page for the statutory confidentiality privilege covering federally authorized tax practitioners.law.cornell.edu

• OIC Business Asset Intake Worksheet (Handout)Business asset intake worksheet for self-employed taxpayers, covering accounts, receivables, inventory, vehicles, equipment, real estate, ownership interests, secured loans, and asset transfers.cpehours.com
• Offer in Compromise Booklet (Form 656-B)IRS booklet containing the offer application, financial disclosure forms, instructions, payment options, and eligibility guidance.irs.gov
• Form 433-A, Collection Information Statement for Wage Earners and Self-Employed IndividualsIRS financial statement used to report an individual taxpayer's income, expenses, assets, and liabilities.irs.gov
• IRS Data BookAnnual IRS statistics covering collections, enforcement, taxpayer service, and offer-in-compromise activity.irs.gov
• Form 656-L, Offer in Compromise (Doubt as to Liability)IRS form for taxpayers who dispute the existence or amount of a legally assessed tax debt.irs.gov
• Form 433-B, Collection Information Statement for BusinessesIRS financial statement used to report a business taxpayer's finances, assets, debts, and operating information.irs.gov
• IRC Section 7122 - CompromisesOfficial U.S. Code text authorizing the Secretary of the Treasury to compromise civil or criminal cases arising under the internal revenue laws.uscode.house.gov
• Treasury Regulation §301.7122-1Federal regulation governing the submission, consideration, acceptance, and effect of offers to compromise tax liabilities.govinfo.gov
• Internal Revenue Manual 5.8.5 - Financial AnalysisIRS procedures for analyzing income, expenses, assets, and reasonable collection potential in offer cases.irs.gov
• IRS Collection Financial StandardsCurrent national and local expense standards used when evaluating a taxpayer's ability to pay.irs.gov

• IRC Section 7202Tax Notes research page for the criminal penalty for willful failure to collect, account for, or pay over employment taxes.taxnotes.com
• Employment Taxes and the Trust Fund Recovery PenaltyIRS overview of trust fund taxes, responsible-person liability, TFRP assessment, and appeal and payment procedures.irs.gov
• IRC Section 6672Tax Notes research page for civil liability imposed on responsible persons who willfully fail to collect or pay over trust fund taxes.taxnotes.com
• IRM 5.7.3, Establishing Responsibility and Willfulness for the TFRPIRS Internal Revenue Manual guidance for investigating TFRP liability and determining responsible and willful persons.irs.gov
• IRC Section 6671Tax Notes research page for rules governing assessable penalties, including treatment of persons required to collect and pay over tax.taxnotes.com

• New Tax Compliance Report (Handout)Three-page illustrated handout showing where to request an IRS tax compliance report and an example of the filing, balance-due, and compliance information included in the report.cpehours.com
• Individual Tax Compliance ReportIRS Individual Online Account sign-in used to download an individual tax compliance report from the Records and Status tab.sa.www4.irs.gov
• Business Tax Compliance ReportIRS Business Tax Account sign-in used to download a business tax compliance report from the Tax Records tab.sa.www4.irs.gov
• TXCPA Letter on Taxpayer Interviews and Powers of AttorneyTexas Society of CPAs letter urging the IRS to stop requiring represented taxpayers to attend examination interviews without an administrative summons.tx.cpa
• IRC Section 7521Statutory rules governing taxpayer interviews, including the right of a represented taxpayer not to accompany an authorized representative absent an administrative summons.law.cornell.edu
• 26 CFR §601.506Federal procedural rule describing conference and practice requirements for taxpayer representatives before the IRS.ecfr.gov
• IRS Individual Online AccountIRS overview of the records, notices, payment information, transcripts, and other self-service features available to individual taxpayers.irs.gov
• Get a Tax TranscriptIRS options for viewing or ordering tax return, account, record-of-account, wage and income, and verification-of-nonfiling transcripts.irs.gov
• Form 4506-T, Request for Transcript of Tax ReturnIRS form and instructions for requesting tax return and account transcript information.irs.gov
• Form 4506, Request for Copy of Tax ReturnIRS form and instructions for requesting a photocopy of a previously filed tax return.irs.gov
• Regulations.govFederal portal for locating proposed rules and submitting public comments, including comments on current IRS guidance.regulations.gov
• Notice 2026-49IRS guidance proposing sample forms and procedures to simplify and standardize rollovers between retirement plans and IRAs.irs.gov
• Saver's Match Proposed Regulations AnnouncementIRS news release announcing proposed guidance for the federal Saver's Match program beginning with 2027 contributions.irs.gov
• Notice 2026-48IRS notice outlining anticipated rules for the Saver's Match and requesting public comments.irs.gov
• Fact Sheet 2026-13: No Tax on OvertimeUpdated IRS frequently asked questions on the qualified overtime compensation deduction and related employer reporting and withholding rules.irs.gov
• E-file Information Returns with IRISIRS guidance for applying for a transmitter control code and filing information returns through the IRIS platform.irs.gov
• Subscribe to IRS QuickAlertsIRS subscription page for electronic-filing updates, maintenance notices, and information-return filing announcements.irs.gov
• Filing Information Returns Electronically (FIRE)IRS information about the legacy FIRE system and its transition to IRIS.irs.gov
• Proposed Eligibility Rules for Refundable Tax CreditsIRS summary of proposed PRWORA rules affecting refunded portions of the adoption, child, American opportunity, and earned income tax credits.irs.gov
• IRS Business Tax AccountIRS access and eligibility information for businesses using online account services, digital notices, payments, and tax records.irs.gov
• Working Families Tax Cuts: BusinessesIRS guidance hub for business provisions enacted under the Working Families Tax Cuts legislation.irs.gov
• Notice 2026-28IRS guidance comparing premium-based and wage-based methods for the employer paid family and medical leave credit.irs.gov
• Energy Credits Online PortalIRS sign-in page for clean-energy accounts and time-of-sale reporting through the Energy Credits Online portal.sa.www4.irs.gov
• Publication 6025, Secure Messaging User GuideIRS guide for using secure messaging to communicate about Energy Credits Online matters.irs.gov
• Form 4547, Trump Account Election(s)IRS form used by authorized individuals to elect and establish a Trump Account for an eligible child.irs.gov
• Trump AccountsOfficial information site for eligibility, elections, contributions, and program details.trumpaccounts.gov
• Working Families Tax CutsIRS collection of guidance, frequently asked questions, notices, and other implementation resources.irs.gov
• Offer in Compromise Forms 656 and 433-BIRS page for the offer application and business financial statement used when a business taxpayer requests an offer in compromise.irs.gov
• Business Tax Account Offer in Compromise Payment VideoIRS video demonstrating how a business taxpayer can make an offer-in-compromise payment online.youtube.com
• Contact the IRS Office of EnrollmentSecure IRS web form for enrolled-agent enrollment, renewal, name, address, and related program inquiries.irs.gov
• Submit Forms 2848 and 8821 OnlineIRS portal for submitting powers of attorney and tax information authorizations electronically.irs.gov
• Forms 2848 and 8821 Processing StatusIRS processing-time information for authorization forms and other tax submissions.irs.gov
• Tax Pro AccountIRS online service for tax professionals to request and manage taxpayer authorizations.irs.gov
• REG-109082-25: Form 1041-A Filing ReliefProposed regulations that would reduce duplicative charitable-contribution reporting for certain trusts and clarify Form 5227 reporting for split-interest trusts.federalregister.gov
• Taxpayer Assistance and Service Act: PTIN ProvisionsCPE Hours summary of proposed preparer education, suitability, PTIN, and taxpayer-service provisions in the TAS Act.cpehours.com
• Tax Exempt Organization SearchIRS tool for confirming whether an organization is eligible to receive tax-deductible charitable contributions.irs.gov
• Revenue Procedure 2026-26IRS guidance setting the 2027 Affordable Care Act affordability percentage at 10.22 percent.irs.gov

• P.L. 86-272 and the Evolution of Nexus in the Digital AgeTax Adviser discussion of the federal interstate-commerce safe harbor and how modern online activity can affect its application.thetaxadviser.com
• Complete Auto Transit v. BradyU.S. Supreme Court opinion establishing the four-part Commerce Clause test for state taxes affecting interstate commerce.supreme.justia.com
• South Dakota v. WayfairU.S. Supreme Court opinion permitting states to require sales-tax collection based on economic nexus without physical presence.supremecourt.gov
• Quill Corp. v. North DakotaU.S. Supreme Court opinion applying the former physical-presence rule to state use-tax collection obligations.supreme.justia.com
• National Bellas Hess v. Department of Revenue of IllinoisU.S. Supreme Court opinion that preceded Quill's physical-presence standard for remote sellers.supreme.justia.com
• Sales Tax Institute Economic Nexus State GuideState-by-state reference for economic-nexus thresholds, effective dates, and sales-tax registration requirements.salestaxinstitute.com
• Avalara State-by-State Guide to Economic Nexus LawsMulti-state overview of sales-tax nexus rules and threshold variations for remote sellers.avalara.com
• Streamlined Sales Tax State DetailsGoverning-board directory of member-state participation, contacts, taxability matrices, and streamlined sales-tax resources.streamlinedsalestax.org

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

• 7216 Client Consent to Disclose LetterSample client consent letter for disclosing tax return information in connection with practice transition and Section 7216 requirements.cpehours.com
• General Client Notification LetterSample client notification letter for communicating practice sale or transition details.cpehours.com
• Publication 1635 – Understanding Your EINIRS publication explaining Employer Identification Numbers, including when a business needs a new EIN and how to apply.irs.gov
• Section 7216 Information CenterIRS guidance on disclosure and use of tax return information by tax return preparers.irs.gov
• IRC Section 6713Cornell Legal Information Institute page for civil penalties on unauthorized disclosure or use of tax return information.law.cornell.edu
• IRC Section 6060Cornell Legal Information Institute page for tax return preparer information returns; the 12-month return period begins on July 1 of each year.law.cornell.edu
• Disclosure LawsIRS overview of federal disclosure rules, including IRC Section 6103 confidentiality requirements.irs.gov
• Treas. Reg. Section 301.7216-2Regulations addressing permitted disclosures and uses, including rules relevant to sale of a tax practice.govinfo.gov
• IRC Section 708U.S. Code page for partnership continuation and termination rules.uscode.house.gov
• Treas. Reg. Section 301.6109-1eCFR regulation covering identifying numbers, including EIN rules.ecfr.gov
• Treas. Reg. Section 301.6103(n)-1Cornell Legal Information Institute page for disclosure of returns and return information under written contracts.law.cornell.edu
• Publication 4557IRS guide to safeguarding taxpayer data for tax professionals and businesses.irs.gov
• Revenue Procedure 2013-14IRS guidance referenced in connection with taxpayer consent and disclosure restrictions.irs.gov
• Office of Professional Responsibility and Circular 230IRS resource page for practitioner standards and Circular 230 responsibilities.irs.gov
• Treas. Reg. Section 1.6695-2Regulations covering tax return preparer due diligence and related record-retention requirements.govinfo.gov
• IRC Section 6501(e)Tax Notes research page for extended limitations periods, including substantial omission rules.taxnotes.com
• IRC Section 6511(d)Tax Notes research page for special limitation periods for claims for credit or refund.taxnotes.com

• REG-116610-20Federal Register proposed regulations governing practice before the Internal Revenue Service.federalregister.gov
• 31 U.S.C. Section 330Cornell Legal Information Institute page for Treasury authority to regulate practice before the Department.law.cornell.edu
• IRC Section 6694Tax Notes research page for tax return preparer understatement penalties.taxnotes.com
• 26 CFR Part 300eCFR user fee regulations referenced for enrolled retirement plan agents and enrolled agents.ecfr.gov
• Revenue Procedure 2014-42IRS guidance establishing the Annual Filing Season Program.irs.gov
• AICPA v. IRSD.C. Circuit decision addressing the IRS Annual Filing Season Program.law.justia.com
• Revenue Procedure 2012-12IRS Internal Revenue Bulletin guidance for continuing education provider approval procedures.irs.gov
• 31 U.S.C. Section 9701U.S. Code page for user charges under the Independent Offices Appropriation Act.uscode.house.gov
• FTC Safeguards RuleeCFR page for 16 CFR Part 314, Standards for Safeguarding Customer Information.ecfr.gov
• ABA Formal Ethics Opinion 18-483ABA discussion of when lawyers should notify clients of data breaches.americanbar.org
• Publication 4557IRS guide to safeguarding taxpayer data for tax professionals and businesses.irs.gov
• Publication 5708IRS guide for creating a written information security plan for tax and accounting practices.irs.gov
• DC Legal Ethics Opinion 377Guidance on impaired lawyers and related professional responsibilities.dcbar.org
• IRC Section 6110Tax Notes research page for public inspection of written determinations and federal tax matter definitions.taxnotes.com
• Treas. Reg. Section 1.6662-3Cornell Legal Information Institute page for negligence or disregard of rules or regulations.law.cornell.edu
• Sexton v. HawkinsTax Notes court document on OPR jurisdiction over suspended or disbarred practitioners.taxnotes.com

Materials will be added after this session is presented.

• IRC §§ 267(b)Referenced in Section 1, slide 21 of the 2026 Fall seminar materials.taxnotes.com
• 707(b)(1)Referenced in Section 1, slide 21 of the 2026 Fall seminar materials.taxnotes.com
• NHTSA VIN DecoderReferenced in Section 1, slide 25 of the 2026 Fall seminar materials.nhtsa.gov
• §224(c)Referenced in Section 1, slide 32 of the 2026 Fall seminar materials.taxnotes.com
• 29 USC § 207’sReferenced in Section 1, slide 41 of the 2026 Fall seminar materials.govinfo.gov
• § 24(h)(7)Referenced in Section 1, slide 48 of the 2026 Fall seminar materials.taxnotes.com
• §162Referenced in Section 1, slide 55 of the 2026 Fall seminar materials.law.cornell.edu
• IRS Tax Debt Help ToolReferenced in Section 1, slide 70 of the 2026 Fall seminar materials.irs.gov
• § 280EReferenced in Section 1, slide 83 of the 2026 Fall seminar materials.law.cornell.edu
• Gary Thomas v. CommissionerReferenced in Section 1, slide 87 of the 2026 Fall seminar materials.casemine.com
• Crocker v. CommissionerReferenced in Section 1, slide 93 of the 2026 Fall seminar materials.law.justia.com
• Adams-Karp v. U.S.Referenced in Section 1, slide 94 of the 2026 Fall seminar materials.taxnotes.com
• IR-2026-43Referenced in Section 1, slide 95 of the 2026 Fall seminar materials.taxnotes.com
• § 530AReferenced in Section 1, slide 98 of the 2026 Fall seminar materials.uscode.house.gov
• § 408(a)Referenced in Section 1, slide 99 of the 2026 Fall seminar materials.law.cornell.edu
• Form 4547Referenced in Section 1, slide 106 of the 2026 Fall seminar materials.trumpaccount.com
• Trump Accounts PortalReferenced in Section 1, slide 106 of the 2026 Fall seminar materials.trumpaccounts.gov
• Notice 2025-68Referenced in Section 1, slide 107 of the 2026 Fall seminar materials.irs.gov
• Form W-4Referenced in Section 1, slide 113 of the 2026 Fall seminar materials.irs.gov
• IRC § 3402 – Income Tax Collected at SourceReferenced in Section 1, slide 117 of the 2026 Fall seminar materials.taxnotes.com
• IRS Tax Withholding EstimatorReferenced in Section 1, slide 131 of the 2026 Fall seminar materials.irs.gov

• Treas. Regs. for IRC § 401(a)(9)Referenced in Section 2, slide 20 of the 2026 Fall seminar materials.taxnotes.com
• IRC § 72(m)(7)Referenced in Section 2, slide 27 of the 2026 Fall seminar materials.taxnotes.com
• IRC § 7702B(c)(2)Referenced in Section 2, slide 29 of the 2026 Fall seminar materials.taxnotes.com
• Treas. Regs. § 1.408A-6, A-16Referenced in Section 2, slide 59 of the 2026 Fall seminar materials.taxnotes.com
• Form 5329Referenced in Section 2, slide 65 of the 2026 Fall seminar materials.irs.gov
• IRC § 72(t)Referenced in Section 2, slide 69 of the 2026 Fall seminar materials.taxnotes.com

• IRS Publication 15-BReferenced in Section 3, slide 12 of the 2026 Fall seminar materials.irs.gov
• IRS Publication 463Referenced in Section 3, slide 12 of the 2026 Fall seminar materials.irs.gov
• Regulation § 1.274-11Referenced in Section 3, slide 12 of the 2026 Fall seminar materials.govinfo.gov
• IRC § 274Referenced in Section 3, slide 12 of the 2026 Fall seminar materials.taxnotes.com
• §119(a)Referenced in Section 3, slide 13 of the 2026 Fall seminar materials.taxnotes.com
• §132(e)(2)Referenced in Section 3, slide 13 of the 2026 Fall seminar materials.taxnotes.com
• Tougher v. CommissionerReferenced in Section 3, slide 21 of the 2026 Fall seminar materials.taxnotes.com
• IR-2026-87Referenced in Section 3, slide 25 of the 2026 Fall seminar materials.irs.gov
• § 6041(a)Referenced in Section 3, slide 32 of the 2026 Fall seminar materials.taxnotes.com
• §469(h)Referenced in Section 3, slide 37 of the 2026 Fall seminar materials.taxnotes.com
• 709-NAReferenced in Section 3, slide 43 of the 2026 Fall seminar materials.irs.gov
• IRS Forms 709Referenced in Section 3, slide 43 of the 2026 Fall seminar materials.irs.gov
• IRS Form 56Referenced in Section 3, slide 43 of the 2026 Fall seminar materials.irs.gov
• § 1245Referenced in Section 3, slide 52 of the 2026 Fall seminar materials.law.cornell.edu
• IRC § 168(n)(2)Referenced in Section 3, slide 55 of the 2026 Fall seminar materials.taxnotes.com
• Section 179Referenced in Section 3, slide 74 of the 2026 Fall seminar materials.law.cornell.edu

• Notice 2024-56Referenced in Section 4, slide 8 of the 2026 Fall seminar materials.taxnotes.com
• Notice 2024-57Referenced in Section 4, slide 9 of the 2026 Fall seminar materials.irs.gov
• Form 8949 (Codes)Referenced in Section 4, slide 27 of the 2026 Fall seminar materials.apps.irs.gov
• §6722Referenced in Section 4, slide 29 of the 2026 Fall seminar materials.law.cornell.edu
• §6721Referenced in Section 4, slide 29 of the 2026 Fall seminar materials.law.cornell.edu
• §1.6045-1(a)(19)Referenced in Section 4, slide 29 of the 2026 Fall seminar materials.taxnotes.com
• Blockchain Explorer softwareReferenced in Section 4, slide 33 of the 2026 Fall seminar materials.chain.link
• IRS.gov / irb /2023-19_IRB#NOT-2023-34Referenced in Section 4, slide 35 of the 2026 Fall seminar materials.irs.gov
• IRS.gov / irb /2014-16_IRB#NOT-2014-21Referenced in Section 4, slide 35 of the 2026 Fall seminar materials.irs.gov
• IRS.gov / VirtualCurrencyFAQsReferenced in Section 4, slide 35 of the 2026 Fall seminar materials.irs.gov
• Notice 2020-2Referenced in Section 4, slide 40 of the 2026 Fall seminar materials.fincen.gov
• Form 8938Referenced in Section 4, slide 41 of the 2026 Fall seminar materials.irs.gov
• Form 8283Referenced in Section 4, slide 48 of the 2026 Fall seminar materials.irs.gov
• §7609(f)Referenced in Section 4, slide 52 of the 2026 Fall seminar materials.law.cornell.edu

• IRC 2010(c)(3)(A)Referenced in Section 5, slide 5 of the 2026 Fall seminar materials.taxnotes.com
• Rev. Proc. 2025-32Referenced in Section 5, slide 7 of the 2026 Fall seminar materials.irs.gov
• IRC 2503(e)Referenced in Section 5, slide 11 of the 2026 Fall seminar materials.taxnotes.com
• IRS Section 7520Referenced in Section 5, slide 13 of the 2026 Fall seminar materials.irs.gov
• Rev. Rul. 85-13Referenced in Section 5, slide 14 of the 2026 Fall seminar materials.taxnotes.com
• Form 709Referenced in Section 5, slide 40 of the 2026 Fall seminar materials.irs.gov
• Form 8892Referenced in Section 5, slide 46 of the 2026 Fall seminar materials.irs.gov
• Publication 551, Basis of AssetsReferenced in Section 5, slide 75 of the 2026 Fall seminar materials.irs.gov

• Revenue Procedure 2024-40Referenced in Section 6, slide 8 of the 2026 Fall seminar materials.irs.gov
• §6695(g)Referenced in Section 6, slide 8 of the 2026 Fall seminar materials.taxnotes.com
• Form 8867Referenced in Section 6, slide 8 of the 2026 Fall seminar materials.irs.gov
• Form 8862Referenced in Section 6, slide 10 of the 2026 Fall seminar materials.irs.gov
• Rev. Proc. 97-22Referenced in Section 6, slide 12 of the 2026 Fall seminar materials.irs.gov
• Form 1098Referenced in Section 6, slide 13 of the 2026 Fall seminar materials.accountably.com
• Schedule 8812Referenced in Section 6, slide 23 of the 2026 Fall seminar materials.irs.gov
• Form 1098-TReferenced in Section 6, slide 34 of the 2026 Fall seminar materials.irs.gov

• Earned Income Tax CreditReferenced in Section 7, slide 7 of the 2026 Fall seminar materials.irs.gov
• IRS Online AccountReferenced in Section 7, slide 8 of the 2026 Fall seminar materials.irs.gov
• Form 15227 - Application for an Identity Protection PINReferenced in Section 7, slide 13 of the 2026 Fall seminar materials.irs.gov
• IRS Taxpayer Assistance Center LocatorReferenced in Section 7, slide 14 of the 2026 Fall seminar materials.irs.gov

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.

Materials will be added after this session is presented.