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CSTC Academy - IRS Audit & Appeals Representation – Problem Issues of Schedule C
Thursday, July 16, 2020, 8:30 AM - 12:00 PM PDT
Category: CSTC Academy

Thursday, July 16, 2020
8:30 AM to 12:00 PM

Topic: IRS Audit & Appeals Representation – Problem Issues of Schedule C
Speaker: Anthony D. Bustos, EA
4 Federal Tax Law Hours
IRS: 18QC1-T-01355-20-O
CTEC: 1000-CE-4749

Course Description:
This is the real down to earth “Nuts and Bolts” of IRS Audit Representation when sitting across the desk from an auditor. We will cover the full Audit process and your preparation of substantiation and narratives for the audit. Preparation & Presentation is my mantra: how to prepare the documents in an organized manner and their resulting presentation to the auditor. Analyzing the issues selected for audit and meeting with the client prior to your IRS appointment where you play “devil’s advocate” to determine current and potential problems and to flesh out any missing items your client still needs to provide. Do not let the client control you; you are the expert. This covers the information regarding audits, appeals, and tax law that you must inform your client about. We review IRS letters and forms, such as the audit report Form 4549, and the most common math errors they make on the report and how to determine and address them; Statute Extension Form 872 and others, along with a suggested writing style in corresponding with the IRS, how to communicate with the auditor (what to say, what not to say) and why the Service Center selects tax returns for audit. We discuss Office audit vs. Field audits, (and correspondence audits), items auditors are required to inspect, and how and why they may expand the audit issues and years. In addition, we discuss the various Appeal processes, Notice of deficiency, and case closure. This is to make you fully aware of the important items you need to know in an audit situation.

Knowledge Level: Basic / Intermediate / Advanced

Learning Objectives:

#1: The benefit of having a substantial amount of knowledge regarding audit representation

#2: Understanding the IRS audit forms and how to understand and use them

#3: Protecting yourself from any client "finger pointing" if you do not prevail on some issues in an audit

Anthony D. Bustos, EA

Anthony D. Bustos, EA graduated from California State University at Fullerton with a BA in Business Administration-Accounting. Mr. Bustos was employed by the IRS for several years as a Revenue Agent auditing individuals, businesses, corporations and partnerships as well as researching tax laws, court cases and revenue rulings. He represents clients before the IRS and FTB in audit, special problems and collection matters such as the release or modification of wage levies, payment agreements, and hardships. He provides tax preparation and planning for corporations, partnerships, sole proprietorships and individuals. He appeared on Trinity Broadcasting Network’s televised “Battlelines“ program and has been a speaker to the Riverside Tax Consultants Association, and the California Society of Accounting and Tax Professionals. Anthony was the President of the California Society of Tax Consultants from 2006 to 2008.


Contact: [email protected] or 949-715-4192