Printable 2023 Seminar Topics

2023 IRS Nationwide Tax Forum Seminar Topics

(E) Ethics Seminar*
(T) Federal Tax Law*
(U) Federal Tax Law Updates*
(F) Certified Financial Planners**

There are no advanced preparation requirements or prerequisite requirements for the seminars listed below. All seminars presented at the tax forums are “group-live.”

ATTENTION:
*Please follow the notations (T) , (U) and (E) for seminars that qualify for continuing education credit for enrolled agents, certified public accountants, and Annual Filing Season Program participants.

**Seminars marked (F) may qualify for continuing education credit for certified financial planners pending review by the Certified Financial Planner Board.

1. 1099-K
(Also presented in Spanish; See #1-S)
(U) (F) This presentation will provide an update on 1099-K legislation to ensure impacted stakeholders understand their reporting and filing responsibilities and possess the necessary tools and knowledge to maintain compliance. By the end of this presentation, you will be able to:

• provide an overview of the Form 1099-K lower threshold;
• explain the impact of the lower 1099-K filing threshold; and
• educate taxpayers and help them prepare for the 2024 filing season.

(Note: this class is also offered in Spanish. Attending both seminars #1 and #1-S will result in only one CE credit.)

1-S. 1099-K
(Also presented in English; See #1)

• proporcionar una descripción general del umbral inferior del Formulario 1099-K;
• explicar el impacto del umbral de presentación más bajo de 1099-K; y
• educar a los contribuyentes y ayudarlos a prepararse para la temporada de presentación de impuestos de 2024.

(Note: this class is also offered in English. Attending both seminars #1 and #1-S will result in only one CE credit.)

2. 1099-K: New Law Lowers Filing Threshold; What Does It Mean to Your Clients?
(U) (F) This session will assist tax professionals on advising clients with reporting transactions when they receive Form 1099-K, Payment Card and Third-Party Network Transactions from payment settlement entities such as PayPal, Venmo, Stripe, and others for transactions over $600 per year or any number of transactions beginning in 2023. The session will cover where to report the 1099-K on income tax returns based on why the client received it. Attendees will leave with a decision tree process to analyze the 1099-K form and its impact on their clients. Learning objectives include:

• determining how to report personal sales and non-taxable transfers reported on 1099-K;
• identifying what actions to take when your client receives an incorrect 1099-K;
• contrast Form 1099-NEC vs. Form 1099-K; and
• addressing proper reporting of payments, including personal income, on taxpayer’s returns.

Presented by the National Association of Tax Professionals, www.natptax.com.

3. 1099-Q: What Do I Do?
(T) (F) Attention all tax preparers! Join us for an essential education session on Section 529 plans and Form 1099-Q, Payments from Qualified Education Programs. These plans have become increasingly popular investment vehicles for families saving for their children's education expenses. You must be well-versed in the tax implications of these plans to help your clients to avoid unnecessary tax, penalties and potential interest charges. A decision tree will be provided to assist you with questions to ask to maximize the tax results for your clients. After this session, attendees should be able to:

• recognize qualified education expenses for Section 529 plan distributions;
• calculate the tax-free and taxable portions of distributions;
• determine when to report the distributions as being taxable to permit education credits to be allowed; and
• advise clients on alternative ways to utilize Section 529 funds.

Presented by the National Association of Tax Professionals, www.natptax.com.

4. Abusive Tax Avoidance Transactions
(T) (F) This presentation will provide an update on the IRS efforts to address the promotion of abusive tax schemes, including more detailed information on promotions that appeared on the IRS Dirty Dozen list. By the end of this presentation, you will be able to:

• identify the steps the IRS is taking to address abusive tax promotions; and
• describe how to report abusive promotions and abusive return preparers to the IRS.

5. Advocating for Taxpayers – How the Taxpayer Advocate Service Can Assist You and Your Clients
(T) (F) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. Our advocates can help you and your clients if they have a tax problem you can’t resolve on your own. The session will include our case criteria - when TAS can assist, how we can help your clients, anticipated timing and internal processes, examples of pending issues and resolutions, as well as suggested best practices in resolving issues with the IRS for open cases. By the end of this presentation, you will understand the Taxpayer Bill of Rights, the functions of TAS, and how TAS can help you service your clients.

6. Advocating for Taxpayers Working with the IRS in a Digital World

7. Answers to Your Frequently Asked Questions About Due Diligence

• discuss the specific paid preparer due diligence requirements for returns claiming the EITC, CTC/ACTC/ODC, AOTC and head of household filing status;
• address paid preparers’ most frequently asked questions about due diligence requirements;
• review due diligence documentation requirements;
• describe IRS’s due diligence educational contact methods and the due diligence audit process; and
• share IRS’s online educational resources for paid preparers.

8. Assist with Individual Taxpayer Identification Number (ITIN) Services; Become an Acceptance Agent
(T) (F) Learn how tax professionals and organizations can assist their clients with Individual Taxpayer Identification Number (ITIN) services. The session will also discuss the role of ITIN Acceptance Agents and how they can facilitate Form W-7, Application for IRS Individual Taxpayer Identification Number and provide detailed information on the new and improved application process to become an ITIN Acceptance Agent. By the end of this session, you will be able to:

• identify who can be a Certifying Acceptance Agent (CAA);
• understand the role of a CAA;
• understand how a CAA facilitates the Form W-7 process;
• learn how to become a CAA; and
• obtain detailed information on the new CAA application process.

9. Challenging Information Returns

10. Circular 230 and Ethics in Tax Practice: How You Can Stay Out of Trouble
(Also presented in Spanish in San Diego and Orlando only; See #10-S)
(E) (F) This seminar will discuss Circular 230 and highlight the importance of diligence in tax practice, as well as other provisions in which diligence is an implicit requirement. Handling all aspects of clients’ federal tax matters with due diligence is integral to overall compliance with Circular 230. This seminar will also provide an overview of the Office of Professional Responsibility. By the end of this webinar, you will be able to:

• explain the structure and organization of the Office of Professional Responsibility and its role in regulating tax practitioners though the enforcement of Treasury Circular 230;
• describe Circular 230’s definition of who is a practitioner;
• identify critical practice standards and your obligations to your clients and the IRS;
• cite to key requirements of Circular 230, including due diligence; competence, and establishment of procedures to ensure compliance; and
• recognize best practices regarding recordkeeping and data security.

(Note: this class is offered in Spanish in San Diego and Orlando only. Attending both seminars #10 and #10-S will result in only one CE credit.)

10-S. Circular 230 y Ética en la Práctica Fiscal: Cómo Puede Mantenerse Alejado de los Problemas
(Also presented in English; See #10)

• explicar la estructura y organización de la Oficina de Responsabilidad Profesional y su rol en la regulación de los profesionales tributarios a través de la aplicación de la Circular 230 del Tesoro;
• describir la definición de la Circular 230 de quién es un profesional;
• identificar los estándares de práctica crítica y sus obligaciones con sus clientes y el IRS;
• citar los requisitos clave de la Circular 230, incluida la diligencia debida, la competencia y el establecimiento de procedimientos para garantizar el cumplimiento; y
• reconocer las mejores prácticas en materia de mantenimiento de registros y seguridad de datos.

(Note: this class is also offered in English. Attending both seminars #10 and #10-S will result in only one CE credit. This class is offered in San Diego and Orlando only.)

11. Comingled 1099-K
(T) (F) Clients often excel at comingling their funds between personal and business activities. What do you do when they receive a Form 1099-K, Payment Card and Third-Party Network Transactions that represents both personal and business activities. By the end of this webinar, attendees will have a better understanding of:

• a little history of the 1099-K including the purpose;
• how to identify what type of income is being reported
• how and where to report the income on the 1099-K
• how to explain to your client the reason they received the 1099-K
• the difference between hobby, personal and business income; and
• when to amend previous years returns.

Presented by the National Association of Enrolled Agents, www.naea.org.

12. Cybersecurity for Tax Professionals

• understand emerging cybersecurity threats and common cyber risks to the tax industry, and recognize the signs of fraud, scams, ransomware, phishing, smishing, QRishing, third-party compromise, and other common cybersecurity risks to the tax industry;
• identify, map, and protect high-risk data, including clients and employees' personally identifiable information (PII);
• design a data privacy and security program fit for your organization;
• select appropriate security measures to prevent, protect, mitigate, respond to, and remediate cyber incidents and intrusions;
• develop a cyber incident response plan and data breach notification process;
• understand the federal and state laws that apply to your business;
• adopt cyber hygiene good practices; and
• understand your responsibilities for the overall cybersecurity and cyber resilience of your organization, including policy development, implementation, and communication.

Presented by the American Coalition for Taxpayer Rights, an IRS Security Summit partner, www.irs.gov/securitysummit.

13. Don’t Tell Anyone But…Ethical Standards Surrounding Confidential Client Information

• identify the different rules and standards governing tax professionals;
• identify the sections of the Internal Revenue Code governing confidential tax information;
• identify the sections of Circular 230 governing tax professional behavior in the context of confidential information; and
• identify the sections of various professional membership codes governing tax professional behavior.

Presented by the American Institute of Certified Public Accountants, www.aicpa.org.

14. Employee Retention Credit Positions and Audits

• recap of qualifications for ERC;
• examples of Information Document Requests issued in ERC examinations;
• proactive (pre-audit) considerations to document gathering and retention;
• the interrelationship with other COVID-19 relief measures (i.e., PPP loans); and
• amended return considerations.

Presented by the American Institute of Certified Public Accountants, www.aicpa.org.

15. Foreign Gift and Trust Reporting on Forms 3520 and 3520-A

• describe who must file Part IV of Form 3520 to report having received large foreign gifts or bequests;
• identify common errors in filing Form 3520;
• describe Revenue Procedure 2020-17 exemptions for certain tax-favored foreign trusts from IRC 6048 reporting;
• describe who must file Form 3520 and/or Form 3520-A to report transactions with/ownership of foreign trusts; and
• identify common errors in filing Form 3520-A.

16. Form 4797, Sale of Business Property, Allocation of Sales Price and Tax Planning

• correctly identify § 1231 property;
• examine the difference between §§ 1245 and 1250 property;
• ascertain the sales price;
• calculate basis;
• categorize transactions into their appropriate parts on Form 4797; and
• differentiate between depreciation recapture and capital gain;
• identify un-recapture depreciation;
• explore allocation options of sale transactions;
• investigate tax planning options; and
• analyze Form 8594, Asset Acquisition Statement.

Presented by the National Society of Accountants, www.nsacct.org.

17. Identity Assurance (IA) - Identity Verification for Tax Professionals
(T) (F) The IRS uses the term Identity Assurance (IA) to define Identity Proofing, Authentication, Authorization and Access (A3). This session will discuss the maturity and innovation of IRS’s A3 enterprise capabilities, policies, processes, and ways to support the secure delivery of data and services across IRS customer contact channels. This seminar will discuss how programs are managed, as well as policy and strategies that protect taxpayer data from identity thieves and fraudsters. This presentation will:

• discuss what authentication is and why it is important to the IRS;
• explain what enterprise capabilities, policies and processes are needed to support the secure delivery of tax data and services;
• explore our modernized digital identity platform to enable access to IRS online service in compliance with federal guidelines; and
• provide an understanding of IRS online tools for tax professionals and their clients.

18. Identity Protection
(T) (F) This presentation provides information about the Identify Theft Victims Assistance Form 14039, Identity Theft Affidavit, the Identity Protection (IP) PIN and the Opt-in Program for Taxpayers. Learning objectives include:

• determining if there’s a need to file a Form 14039 with the IRS;
• learning how to complete and about the process for the Form 14039; and
• actions required after the identity theft issue is resolved; and
• a description of what an IP PIN is, how to apply for one and how to use it.

19. IRS Strategic Operating Plan and Implementation
(Also presented in Spanish; See #19-S)

• how will the IRS resolve issues as quickly as possible;
• how will the IRS improve compliance;
• how will the IRS modernize its data and technology; and
• how will the IRS build, recruit, and retain a diverse and highly skilled workforce

(Note: this class is also offered in Spanish. Attending both seminars #19 and #19-S will result in only one CE credit.)

19-S. El Plan Operativo Estratégico e Implementación Del Servicio De Impuestos Internos
(Also presented in English; See #19)

• cómo el IRS resolverá problemas lo más rápido posible;
• cómo el IRS mejorará el cumplimiento;
• cómo el IRS modernizará sus datos y tecnología; y
• Cómo el IRS creará, reclutará y retendrá una fuerza laboral diversa y altamente calificada

(Note: this class is also offered in English. Attending both seminars #19 and #19-S will result in only one CE credit.)

20. Keynote Address

• the latest initiatives to improve services online, over the phone and in person;
• efforts to improve tax compliance to ensure fairness for all taxpayers;
• the work being done to bring about long-term transformational change at the IRS, using the resources provided under the Inflation Reduction Act; and
• an update on the IRS’s modernization efforts, such as enhancements to IRS Online Account and efforts to digitally scan paper returns and forms.

21. Navigating Fraud Landmines as Tax Professionals

• explain the purpose of the Office of Fraud Enforcement;
• give examples of current fraud schemes, their results and how to avoid them; and
• Report fraud to the IRS.

22. Navigating the Collection Process
(T) (F) This presentation will provide information on navigating through the collection and non-filer process to include self-help tools to resolve tax debt and maintain compliance i.e., Offer In Compromise pre-qualifier tool, Online Payment Agreement, Voice and Chat Bots, Document Upload Tool and QR codes on notices linking to self-help solutions. By the end of this presentation, you will be able to:

• explain the effects the pandemic had on Collection operations;
• identify what temporary measures the IRS put in place to assist taxpayers during the pandemic;
• communicate IRS’ plan to resume certain Collection activities;
• list the ways a taxpayer can make a payment to the IRS; and
• discuss online and self-help tools available to taxpayers to assist in proactively resolving their accounts.

23. New and Improved §25C and §25D Credits for Taxpayers for Home Energy Credits as a Result of the Inflation Reduction Act of 2022
(U) (F) This presentation discusses the credits provided for §25C Energy Efficient Home Improvements and Residential Energy Property Credits under §25D as extended, expanded and modified because of the Inflation Reduction Act of 2022, enacted on August 16, 2022. The course reviews the preparation of IRS Form 5695, Residential Energy Credit and presents the improved and increased percentages allowed for windows, exterior doors and insulation materials or systems for homeowners. The presentation also discusses an additional credit of up to $2,000 for newly available items such as electric or natural gas heat pumps and biomass stoves or boilers.
The presentation will explain the expanded benefits and rules of §25D energy credits through 2034 for solar and geothermal expenditures. This seminar will also review the new credit available for a “home energy audit” and the difference between a taxpayer’s “principal residence” and their “dwelling unit” for purposes of the credits. At the conclusion of this presentation, tax professionals will be better informed about:

• the opportunities available to their clients when they make an investment in energy improvements in their homes;
• the new rules needed to properly complete IRS Form 5695 for both the §25C credit and the §25D credit; and
• the credits that are only allowed for principal residences versus credits allowed for all homes that are “dwelling units.”

Presented by the National Society of Tax Professionals, www.nstp.org.

24. The New Schedules K-2 and K-3 and Form 1116, Foreign Tax Credit and Reporting Items from Schedule K-3 on Form 1040-NR, U.S. Nonresident Alien Income Tax Return
(T) (F) Beginning with the 2021 tax year, new Schedules K-2, Partners’ Distributive Share Items – International and Schedule K-3, Partner’s Share of Income, Deductions, Credits, etc. – International were created to provide consistency in reporting to partners and shareholders items of international tax relevance. This session will provide an overview of these schedules’ impact to Form 1116, Foreign Tax Credit. Generally, non-resident aliens (NRAs) engaged in a U.S. trade or business (USTB) during the year are required to file a Form 1040-NR, U.S. Nonresident Alien Income Tax Return for that year. An NRA that is a partner in a partnership, whether domestic or foreign, is engaged in a USTB if the partnership is engaged in a USTB. This session will review key components of Schedules K-2 and K-3 with focus on K-3 Part X, Foreign Partner’s Character and Source of Income and Deductions and how typical items on Schedules K-2 and/or K-3 may flow over to the Form 1040-NR. The presentation will discuss the need for an NRA to file a U.S. income tax return when receiving partnership items of income, deductions, credits, etc. from Schedule K-3. At the end of this presentation, you will be able to:

• provide an overview of the new Schedules K-2 and K-3 and their purpose;
• discuss Parts I, II and III of the Schedules K-2 and K-3;
• explain an exception to filing the Schedules K-2 and K-3;
• explain generally how nonresident alien (NRA) individuals are taxed;
• provide an overview of Part X of Schedule K-3; and
• identify where to report various types of partnership items of income, deductions, credits, etc. of an NRA partner on a Form 1040-NR.

25. Operating a Retirement Plan for the Do-It-Yourself Small Business Owner
(T) (F) If you’re running your retirement plan yourself or if you’ve hired an expert, it’s important to understand what you signed up for when you adopted a retirement plan for your business. You’ll learn how to avoid many of the mistakes a DIY-er might make when operating their retirement plan. You’ll learn about:

• adopting a retirement plan after the end of the year;
• understanding the selections you make on the plan’s adoption agreement;
• determining how and when employees become participants in the plan;
• excluding certain employees: such as, whether a part-time employee participate in the plan;
• choosing the right compensation for contributions to employees;
• contributions and distributions that are done right;
• how and what to communicate and share with the expert you hired; and
• keeping a plan on track even after you make a mistake.

26. A Potpourri of (Potentially Painful) Tax Professional Problems
(E) (F) This seminar will address the top violations encountered by the Office of Professional Responsibility (OPR). The seminar will discuss situations where a client’s desires may clash with the tax professional’s obligations under Circular 230, to include due diligence, standards, burden of proof and substantiations. By the end of this webinar, you will be able to:

• recognize due diligences issues and how to ensure meeting them,
• identify standards and how to meet them,
• cite ways to avoid incompetence and disreputable conduct,
• recognize and avoid conflicts of interest, and
• discuss appropriate ways to handle clients’ federal tax matters before the IRS.

27. Recent Developments in Foreign Withholding and Information Reporting
(T) (F) As globalization continues to increase, information reporting and withholding on U.S. payments to foreign persons and entities continues to impact small and large U.S. businesses alike. This session will highlight how to report U.S. source payments to foreigners on the tax return Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Person and information Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, best practices, as well as things to consider when filing these forms. At the end of this presentation, you will be able to:

• define the reporting obligations of a withholding agent under Chapters 3 and 4 of the code for Forms F1042-S and F1042;
• list the most common errors for Forms F1042-S and F1042; and
• list the changes to Forms F1042-S and F1042 for tax year 2022.

28. Retirement Plan Distributions after SECURE 1.0 and SECURE 2.0
(U) (F) These recent law changes made significant changes to the distribution rules for IRAs and retirement plans. Required minimum distribution (RMD) rules for account holders and their beneficiaries have also undergone significant changes. We’ll discuss changes to:

• required minimum distributions (RMDs) at age 72 or 73;
• RMDs for distributions to beneficiaries after the death of the account holder;
• excise tax for missed RMDs;
• hardship distributions and self-certification;
• disaster distributions;
• cashing out participants who are no longer employed; and
• exemptions to the 10 percent addition tax on distributions prior to age 59 ½.

29. Sailing Through the Rules of Refundable Tax Credits
(T) (F) This session will discuss the eligibility rules for the Earned Income Tax Credit, Child Tax Credit, Additional Child Tax Credit, and the American Opportunity Tax Credit and the Premium Tax Credit for tax year 2023 returns. This presentation will:

• explore the eligibility rules for the EITC and CTC/ACTC for 2023 returns;
• outline tax professionals’ responsibilities when filing returns claiming the EITC, CTC/ACTC/ODC, AOTC, PTC and head of household filing status;
• highlight the advantages of claiming refundable credits;
• explain the recertification process after an audit; and
• share IRS’s refundable credits online resources for tax professionals.

30. SECURE 2.0 - What You Need to Worry About Now
(U) (F) SECURE 2.0 brought several new items to retirement funds over the next few years. Attend this session to hear about the items that go into effect immediately and to be adequately prepared to assist your clients. Upon completion of this class, attendees will have a better understanding of:

• new RMD age requirements beginning in tax year 2023 and reduced penalties;
• increased IRA and 401-K contribution and catch-up contribution limits;
• new rules for emergency withdrawals from 401-Ks;
• changes for Roth accounts RMDs and 529 plan conversions; and
• other retirement reforms including statute of limitations and enhanced employer matching.

Presented by the National Association of Enrolled Agents, www.naea.org.

31. SECURE 2.0 Act of 2022: Things Tax Professionals Need to Know!

• have an improved base of knowledge on the retirement plan opportunities available to taxpayers;
• be able to advise their business clients, individuals who are employees, and self-employed individuals;
• learn about various provisions which provide a waiver of the 10 percent §72(t) penalty for early withdrawal of funds from pensions and IRAs when the taxpayer has not reached age 59 ½; and
• learn about the new age 73 requirement for receiving a required minimum distribution (RMD).

Presented by the National Society of Tax Professionals, www.nstp.org.

32. A Simple Approach and Overview to Virtual Currency
(T) (F) Cryptocurrency, a decentralized digital currency also known as virtual currency, generates countless amounts of uncertainty and anxiety among tax professionals. This course will provide you with the confidence to deal with virtual currency and will enlighten tax professionals on the language. Join us in deciphering the mystery of virtual currency. At the conclusion of this session, you will be able to:

• survey recent Treasury and IRS guidance;
• define virtual currency, aka cryptocurrency;
• demonstrate types of transactions;
• differentiate modes of “Wallet;”
• examine and translate crypto’s vocabulary;
• discuss common cryptocurrency tax events;
• inspect the 18 tax principles;
• analyze IRS notices, revenue rulings, and FAQs concerning crypto;
• clarify the provisions of new infrastructure bill;
• critique recent Chief Counsel Advices’;
• assess any FinCEN regulations;
• identify and discuss Form 8938, Statement of Specified Foreign Financial Assets requirements;
• formulate best practices concerning virtual currency; and
• establish an engagement letter for our tax practices.

Presented by the National Society of Accountants, www.nsacct.org.

33. Tax Issues Applicable to Recent Immigrants

34. Tax Law Changes for TY2023
(Also presented in Spanish; See #34-S)
(U) (F) This presentation provides a general overview of tax law changes for TY2023, as illustrated by the impact on tax forms, instructions and publications. Learning objectives include:

• major income tax changes for individual taxpayers for tax year 2023;
• major employment tax changes for tax year 2023;
• major tax form changes from 2022 to 2023;
• new tax forms for tax year 2023; and
• tax products available for limited English proficiency (LEP) taxpayers.

(Note: this class is also offered in Spanish. Attending both seminars #34 and #34-S will result in only one CE credit.)

34-S. Cambios en la Ley Tributaria para el 2023
(Also presented in English; See #34)

• principales cambios en el impuesto a la renta para contribuyentes individuales por el año 2023;
• principales cambios en el impuesto sobre el empleo por el año fiscal 2023;
• cambios importantes en el formulario de impuestos de 2022 a 2023;
• Nuevos formularios fiscales para el año fiscal 2023; y
• productos fiscales disponibles para contribuyentes con dominio limitado del inglés (LEP-sigla en inglés).

(Note: this class is also offered in English. Attending both seminars #34 and #34-S will result in only one CE credit.)

35. Taxable Transactions with Digital Assets

• identify taxable events involving digital assets;
• calculate income, gains and losses associated with digital asset transactions; and
• report income, gains and losses associated with taxable digital asset transactions for individuals filing Form 1040 tax returns.

36. Tax-Exempt Organizations, Charities and Nonprofits Update

• when to use Form 1023-EZ instead of Form 1023;
• using Tax Exempt Organization Search (TEOS);
• the latest rules and guidance affecting your charity; and
• how IRS StayExempt can help you keep tax-exempt status.

37. The Taxpayer Experience with IRS Independent Office of Appeals
(T) (F) This is an overview of the Independent Office of Appeals hearing process and recent efforts to enhance the experience for taxpayers and tax professionals. At the end of this webinar, you will have a general understanding of:

• efforts to improve the taxpayer’s experience with Appeals;
• the examination Appeals workstreams; and
• the collection Appeals workstreams.

38. TIGTA’s Role in Protecting the Integrity of Tax Administration

• TIGTA’s role in protecting the integrity of tax administration;
• TIGTA’s organizational components;
• preparer ethics and misconduct issues; and
• scams and cyber-fraud activity targeting tax professionals.

39. Understanding and Combating Refund Fraud
(T) (F) This presentation will provide an overview of our approach to investigating alleged refund fraud including summary statistics about our efforts and results. This session will discuss emerging issues and look at recently adjudicated investigations.
Learning objectives include:

• understanding how IRS-Criminal Investigation is combating refund fraud;
• an overview of the approach to investigating alleged refund fraud; and
• understanding the three compliance areas of refund fraud: Return Preparer Program, Questionable Refund Program and Identity Theft.

40. Update from the IRS Return Preparer Office: News You Can Use
(T) (F) Learn about registration requirements and differences in return preparer qualifications. Hear about our efforts to investigate tax return preparers who act improperly and the return preparer complaint process; and get tools on safeguarding your client data. After this session, you will:

• understand PTIN requirements and when to renew your PTIN;
• understand the complaint referral process and identity when to submit a preparer complaint; and
• identify ways to safeguard your clients and understand your data security responsibility.

41. What You Need to Know About the Information Returns Intake System (IRIS)

• explain the advantages of using the IRIS Taxpayer Portal;
• describe the steps to get started using IRIS;
• define the different submission methods using IRIS; and
• state which forms can be filed using IRIS.

WORKSHOP

42. Tax-Exempt Organizations, Charities and Nonprofits Compliance Basics

• the benefits and responsibilities of tax-exempt status;
• an overview of the exemption application process;
• filing requirements for exempt organizations;
• unrelated business income basics;
• meeting public inspection and disclosure requirements;
• avoiding automatic revocation of exempt status; and
• regaining tax-exempt status if you are auto-revoked.