BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month November 12, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

The Audit Process: Types of Examinations, IRS Representatives, Appeals, and Tax Court Petitions

$197.00

This course is $0 with these passes:

CPE
ALL
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Description

The IRS defines an IRS audit as "a review/examination of an organization's or individual's books, accounts, and financial records to ensure information reported on their tax return is reported correctly according to the tax laws and to verify the reported amount of tax is correct." There are many facets of an IRS examination. The audit could be a correspondence, field, or office audit. The IRS personnel handling the audit will be a correspondence representative, a tax compliance officer, or a revenue agent. The type of audit and level of the IRS representative influence the audit process. 

When there are unsettled issues, a taxpayer or representative may want to request a manager's conference to facilitate a resolution. If unresolved issues exist, the examinee can file an appeal or petition the Tax Court. Understanding when and how to appeal or petition the Tax Court is critical for taxpayers and their advisers.

Listen as our knowledgeable federal tax expert details each step of an IRS exam, focusing on appropriate responses to garner a favorable outcome. 

Presented By

Jeffrey Clayman
Tax Senior Director
Alvarez & Marsal Holdings, LLC

Mr. Clayman has over 18 years of public accounting experience with a focus on for-profit businesses in many different industries. He has expertise in federal reporting and compliance for c-corporations, s-corporations, partnerships and limited liability companies. Mr. Clayman is highly experienced in analyzing all types of transactional documents, purchase and sale agreements, debt instruments, corporate documents and partnership agreements. 

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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 12, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. The IRS audit process: introduction

II. Types of audits

A. Correspondence

B. Field

C. Office

III. IRS representatives

IV. Outcomes

V. Requesting a manager's conference

VI. The appeals process

VII. Filing a Tax Court petition

The panel will cover these and other critical issues:

  • Identifying IRS representatives
  • Requesting a manager's conference
  • When a taxpayer should appeal an audit determination
  • Steps and deadlines for filing Tax Court petitions

Learning Objectives

After completing this course, you will be able to:

  • Identify types of IRS audits
  • Determine titles and levels of IRS representatives
  • Decide when to file a Tax Court petition
  • Ascertain how and when to appeal the results of an examination


  • 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 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 Strafford-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 .