US CPA REG – Federal Tax Procedures , US CPA REG: Mastering Federal Tax Procedure.
Course Description
The Federal Tax Procedures course is designed to help aspiring U.S. CPAs gain a clear and practical understanding of how the Internal Revenue Service (IRS) enforces tax laws, manages compliance, and resolves disputes. This module is an essential component of the US CPA (REG section), focusing on procedural rules, ethical responsibilities, and the administrative framework that governs federal taxation.
Through a structured and easy-to-understand approach, this course guides learners through the core principles of IRS authority, taxpayer rights, audits, appeals, and penalties. You will explore the step-by-step processes involved in tax assessments, collection procedures, and refund claims—ensuring you understand how the system operates both in theory and in real-life applications.
The course provides an in-depth look at the IRS administrative system, including the roles of tax practitioners, power of attorney regulations, and due diligence obligations. Learners will also gain clarity on the statute of limitations, interest computations, negligence penalties, and the various options available to taxpayers to contest or settle disputes.
Additionally, this course emphasizes the importance of taxpayer representation and ethics, as outlined by the AICPA Statements on Standards for Tax Services (SSTS). You’ll develop the analytical skills to interpret procedural laws, apply them to case scenarios, and make informed decisions in professional tax practice.
Real-world examples and guided case studies help you connect complex federal procedures with practical understanding. Whether you are analyzing how a deficiency is determined, reviewing appeal rights, or evaluating the impact of fraud penalties—each concept is explained in a way that simplifies the regulatory language and highlights key exam-relevant insights. Learners will leave the course with not only a strong theoretical understanding but also actionable insights that can be applied immediately in tax practice and professional decision-making. By the end of this course, you will also gain confidence in navigating IRS procedures, identifying potential compliance issues, and advising clients or employers with accuracy and professionalism.
Who this course is for:
- Understand the IRS Audit & Appeals Process, including taxpayer rights and resolution methods
- Gain insights into the Jurisdiction Process, covering tax court, district court, and federal claims court.
- Master the Tax Penalties & Authoritative Hierarchy under the Internal Revenue Code (IRC).
- Explore IRS Audit Procedures for individuals and business owners.
- Identify Different Categories of Tax Payments and their implications as per IRS regulations.
