When an IRS audit notice lands on a client’s desk, the clock begins to tick. Your initial procedural decisions will shape the entire narrative of the examination long before you submit your first document. With the IRS deploying shifted enforcement priorities in 2026—including sustained high-volume correspondence exams for Schedule C, massive staffing realignments, and intense scrutiny on high-income individuals and complex partnerships under the Centralized Partnership Audit Regime (BBA)—tax professionals must move away from reactive representation.

This webinar provides a practical blueprint for handling the critical early phases of an audit. We will break down exactly how returns are selected, examine the strategic implications of correspondence vs. office vs. field audits, and explore how to apply taxpayer rights under Internal Revenue Code (IRC) §7521. Learn how to accurately evaluate a return's exposure points, manage recordkeeping standards that examiners actually enforce, and set strict, realistic engagement parameters at intake to protect both your client and your firm.

Learning Objectives:

  • Deconstruct Audit Triggers: Identify how the IRS selects returns for examination in 2026 and pinpoint standard exposure risks before the audit begins.
  • Select the Optimal Engagement Strategy: Differentiate between correspondence, office, and field examinations to determine the required scope and defensive posture of your representation.
  • Assert Taxpayer Rights: Execute key protective measures utilizing IRC §7521, the Taxpayer Bill of Rights, and formal power of attorney parameters.
  • Enforce Defensible Recordkeeping: Evaluate client documentation against the actual evidentiary standards enforced by IRS revenue agents to minimize adjustments.
  • Manage the Intake Process: Create a robust intake framework that effectively scopes the engagement, accurately prices the work, and aligns client expectations.

Session Highlights:

  • The 2026 IRS Enforcement Reality: A look inside the current audit climate, including the tracking of automated correspondence audits, BBA partnership risks, and high-income initiatives.
  • Anatomy of an Audit Notice: What the type of contact letter tells you about the examiner’s underlying goals and how to spot "red flag" issues instantly.
  • First Moves & Strategic Choice: Managing the opening conference, establishing protocols for handling an IDR, and deciding where and how the audit will take place.
  • Navigating the Rules of Engagement: How to address micro-management or overreach by examiners without damaging administrative rapport.
  • Fee Structure & Engagement Letters: Practical methods to box in your exposure, charge correctly for representation services, and avoid scope creep.
  • The Math of an Offer: A step-by-step breakdown of how the IRS values assets (Quick Sale Value) and future income.
  • Common Rejection Triggers: Why 60%+ of offers are rejected and how to ensure yours passes the initial intake.
  • Dealing with the IRS Centralized OIC Unit: Tips for communicating with offer examiners and navigating the appeals process.
  • 2026 Policy Updates: How recent legislative changes (like the OBBBA) have impacted IRS collection priorities and taxpayer rights.
  • Case Studies: Real-world "before and after" examples of successful $100k+ tax debts settled for pennies on the dollar.

Who Should Attend:

This program is designed for intermediate-to-advanced tax practitioners who manage, or plan to manage, tax controversy and audit representation. It is highly recommended for:

  • Enrolled Agents (EAs)
  • Certified Public Accountants (CPAs)
  • Tax Attorneys
  • Certified Tax Resolution Specialists (CTRS)
  • Tax Firm Managers looking to establish standard operating procedures for incoming IRS notices.

Credits and Other information :

  • IRS CPE Credits: 2.0 TAX
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • IRS Course ID: DFFSC
  • Attendance Requirement: Yes
  • Session Duration: 2 Hours
  • Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

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Each webinar wraps up with a Q&A session, giving you the opportunity to interact with industry experts and receive answers to all your queries.

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  • IRS
  • HRCI
  • SHRM

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