This session takes a practical, scenario-based approach to exploring how core IRS representation principles, Circular 230 responsibilities, authorization strategies, IRS navigation and the three-step tax problem-solving process play out in more complex client situations.
Using real-world case studies, participants will examine how key representation concepts hold up when facts are incomplete, issues overlap and multiple resolution paths present competing risks. This session challenges attendees to sharpen their judgment, weigh tradeoffs and determine the most effective course of action in complex IRS representation scenarios.
Through guided discussion, participants will strengthen their due diligence practices, enhance their use of IRS tools and resources, and develop practical strategies they can apply immediately in their work.
Objectives
Upon completion of this session, you will be able to:
Apply Circular 230 responsibilities and due diligence standards in situations involving incomplete, conflicting or high-risk client information
Evaluate and select appropriate authorization strategies (e.g., POA vs. third-party authorizations) based on the complexity and needs of the case
Navigate IRS systems and resources strategically, including selecting the appropriate function (ACS, field, TAS) and using transcripts and the IRM to inform decisions
Analyze multi-issue taxpayer scenarios and prioritize resolution strategies using a structured, step-by-step problem-solving approach
