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IRS CE CREDIT
Earn IRS CE hours.
SELF PACED
Complete at your own pace.
100% REMOTE
Fully online.
An Inside Look at the IRS Offer in Compromise Program
The IRS Offer in Compromise (OIC) program is often misunderstood even by experienced practitioners. This session provides a rare, inside look at how Offers are actually evaluated within the IRS. Led by former Revenue Officers, and OIC Group Manager who spent over 33 years inside the IRS Collection function, the course walks participants through how IRS personnel assess collectability, liability, and economic hardship claims. Attendees will learn the internal workflow from submission to recommendation, the practical meaning of “reasonable collection potential,” how to respond when the examiner proposes full pay, and how Appeals handles OICs submitted as part of a CDP hearing. We will also cover when to raise the offer amount, when to push back with supporting evidence, and when to withdraw and pivot to a different collection alternative. If you want to understand how OIC decisions are actually made, not just how they’re described in the IRM, this course will show you the process from the IRS side of the table.
Eat, Drink, and Maybe Deduct: Mastering IRC §274
This session provides a comprehensive analysis of meals and entertainment regulations under IRC §274 as amended by the Tax Cuts and Jobs Act. Participants will learn how to identify deductible vs. nondeductible expenditures, interpret the regulatory definitions surrounding “entertainment,” “business associate,” and reimbursement arrangements, and apply the numerous exceptions under IRC §274(e), including compensation, recreational activities, public availability, and goods or services sold to customers. Using examples from the final regulations, we will dissect key distinctions such as separately stated food and beverage costs, employer-provided meals, and the treatment of per diem reimbursements. This course equips practitioners with the technical precision required for compliance, documentation, and audit defense.