• videocam Live Webinar with Live Q&A
  • calendar_month November 11, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparation - Individual
  • schedule 110 minutes

Responding to Adverse IRS Audit Assessments: Audit Reconsideration Requests, IRS Appeals, Settlement Strategies

About the Course

Introduction

This course will provide tax advisers and professionals with a discussion of IRS exam hotspots. It will outline practical strategies for responding to unfavorable IRS audit results, including requesting audit reconsiderations, navigating the IRS appeals process, and the litigation options available. The participants will learn how to adequately represent and negotiate with the IRS during the audit and through the reconsideration and appeal process.

Description

Few events are as stress-inducing and potentially costly for a taxpayer as an adverse tax audit finding. While some IRS adjustments are justified, often adverse results arise from insufficient documentation, failure to appropriately respond to an information document request (IDR), failure to file a required return, or lack of understanding by the IRS of its own rules and regulations. The Internal Revenue Code provides many avenues for appeal and reconsideration, and tax advisers should know the various forums and procedures for challenging an audit determination.

Under certain circumstances, an audit reconsideration request can be an appropriate and effective means of resolving a dispute with the IRS. Audit reconsiderations involve requesting the IRS evaluate prior audit results by a revenue agent. Audit reconsiderations generally require that a taxpayer have new evidence in the form of a new or corrected filing or additional documentation not previously submitted to the examining agent. An alternative approach to achieving a similar result is by filing an offer in compromise based on doubt as to liability or filing a request for a collection due process hearing.

The IRS appeals process can also provide a more beneficial and cost-effective way of resolving an adverse audit finding. Because appeals officers must consider the "hazards of litigation" when reviewing a taxpayer's appeal, taxpayers often have a greater chance of achieving a favorable settlement in an IRS appeal due to the appeals officer's mandate to consider the assessment's defensibility in court.

Listen as our authoritative panel reviews the IRS audit process and discusses best practices for advisers to determine the best course of action in responding to an adverse audit finding.

Presented By

Tomika Bullet
Principal, Tax Controversy
Windham Brannon

Ms. Bullet is the Principal and Tax Controversy Service leader at Windham Brannon, where she advises individuals, closely held businesses, and high-net-worth clients on complex federal and state tax matters, including IRS examinations, appeals, collections, and controversy resolution strategies. She brings over 20 years of experience in both tax and audit. Before joining Windham Brannon, Ms. Bullet spent nearly 15 years with the Internal Revenue Service (IRS) in the Small Business/Self-Employed (SB/SE) Examination Division, where she led and managed examinations involving partnerships, corporations, and high-net-worth individuals. Prior to the IRS, Ms. Bullet began her career with PricewaterhouseCoopers, LLP in the Assurance practice and later served as an Internal Auditor with BellSouth Corporation. She is a frequent speaker on tax controversy and IRS enforcement topics and has presented for the American Bar Association, the National Bar Association, NYU Tax Forum, and various state and local tax organizations. Ms. Bullet is also a published author, with work featured in Taxes – the Tax Magazine and has been quoted as a subject matter professional in Bankrate.com. She earned her Master of Taxation from Georgia State University and a Bachelor of Science in Accounting from Tuskegee University. Ms. Bullet is a licensed CPA, serves on the AICPA Advocacy and Relations Committee (ARC), and is recognized by Forbes as a Best-in-State CPA. 

Michael Kramarz
Principal, Federal Tax Resolution, Tax Advisory
Kaufman Rossin

Mr. Kramarz is a principal in Kaufman Rossin’s tax services advisory group, leading the Tax Resolution & Advisory practice. He assists clients in all complex matters before the Internal Revenue (IRS) Service including examinations, appeals and dispute resolution, with specialized expertise in transfer pricing, financial products, foreign information reporting, collection alternatives, penalty relief, and multi-state tax issues. Mr. Kramarz has over 14 years of experience as an attorney assisting clients navigate the Internal Revenue Service (IRS), bringing direct experience with IRS examinations, the Appeals process, and collections. He represented the IRS in over 200 engagements in and out of Tax Court, most recently as a Special Trial Attorney, and rendered legal advice in domestic and international disputes. Since joining Kaufman Rossin in 2022, he has successfully resolved numerous IRS examinations and appeals. This includes employee retention credit cases, the abatement of large foreign information return penalties, and examinations of high-net-worth individuals. Michael also assists clients with complicated tax research and planning. Mr. Kramarz was responsible for litigating the largest and most complex tax controversies, managing litigation teams of attorneys, paralegals, and support staff, hiring, and working with expert witnesses, managing electronic document databases, coordinating with subject matter experts, and briefing executives. As a tax specialist, he has broad experience in reviewing transactions and tax planning, developing specialties in transfer pricing, Subpart F, and the taxation of financial products across various industries including, manufacturing and retail, finance, healthcare, real estate, construction, technology, and entertainment businesses.

Credit Information
  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Wednesday, November 11, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Responses to initial IRS examination contact

II. Statute of limitations issues during the audit process

III. Responding to IDRs and requests for taxpayer interviews

IV. Audit reconsideration requests

V. IRS appeals process: strategies and requirements

VI. Contesting notices of deficiency: litigation alternatives

VII. Offers in compromise based upon doubt as to liability

VIII. Collection due process hearings

The panel will discuss these and other vital questions:

  • How to respond to IDR Form 4564
  • How to respond to IRS requests for taxpayer interviews
  • Strategies and requirements for audit reconsideration
  • Under what circumstances should a representative advise the taxpayer to extend the statute of limitations?
  • When is the IRS appeals process beneficial for taxpayers?
  • What belongs in an appeals protest?
  • When should a representative advise filing a petition with the U.S. Tax Court?

Learning Objectives

After completing this course, you will be able to:

  • Identify IDR general procedures
  • Determine factors in favor of an appeals conference
  • Recognize how IRS notices of deficiency must be delivered to the taxpayer
  • Select the circumstances under which collection due process procedures are available to a taxpayer
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .