The AICPA and IRS Circular 230 outline paths to compliance for non-filing or out-of-compliance individuals, but non-compliance may also come with potential penalties. This webinar will outline the IRS enforcement initiative addressing high-income non-filers, IRS policies and procedures pertaining to non-filers, and cover best practices for tax professionals to guide non-filing and out-of-compliance clients back to compliance. Our presenter will cover potential risks regarding civil or criminal enforcement and penalties along with potential defense strategies for that enforcement. This webinar will also cover appropriate uses of the IRS voluntary disclosure program for non-filers.

Learning Objectives:

• Identify AICPA and Circular 230 standards for advice to clients after learning about non-compliance


• Outline the IRS enforcement initiative to address high-income non-filers


• List potential civil and criminal penalties for non-filers


• Evaluate strategies for getting clients back into compliance and ethical obligations that apply when advising non-filers


• Identify potential risks to clients of facing civil or criminal penalties and outline potential defenses


• Evaluate IRS policies and procedures that relate to non-filing


• Recognize when and how to use the IRS's voluntary disclosure procedure for non-filers

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222