2021 Practice And Procedure Programs.


The pending congressional IRS budget proposal would provide a steady funding source to the IRS in the number of employees conducting audits and collecting money. The money would let the IRS increase its enforcement staff by about 15% a year in the next decade. A pot of $80 billion over a decade specifically for IRS enforcement, which averages to $8 billion in additional funding per year, would be a significant increase to the IRS, which has an annual budget for the entire agency of about $11.9 billion for fiscal year 2021.

The Internal Revenue Code contains about 12 sections (not counting penalty sections) that authorize the IRS to enforce taxpayer compliance with tax law in general. On the other hand, the Internal Revenue Code contains about 30 sections that permit taxpayers to mitigate the effects of the IRS enforcement measures. Federally authorized tax practitioners must know and understand the sections of the code depended upon by the IRS to enforce taxpayer compliance but more importantly, federally authorized tax practitioners must know and be able to invoke the mitigating sections of the Internal Revenue Code to serve their clients effectively. This is the master's level of taxpayer representation competence.

AATP Annual IRS Practice and Procedure Conference for Advanced Tax Practitioners:
Three days (24 CPE Hours including 2 CPE hours of professional ethics) of hard-hitting procedural tax law material designed to increase the knowledge and skill of even the most capable taxpayer representatives.

  • The material emphasizes the importance of knowing and applying relevant sections of the Internal Revenue Code.
  • The material includes code sections related to IRS examinations, collection, appeals and penalty matters.
  • The material provides a practical understanding of the Code at work by including decided court cases including real-world Code related outcomes.

The annual conference is based entirely on the proposition that a code-based practice is the most effective and professional way to represent taxpayers.

TWO LOCATIONS FOR 2021

San Diego, CA

September 8, 9, and 10, 2021 (24 CPE Hours including 2 Ethics Hours) --more info here....

Linthicum, MD

October 27, 28, and 29, 2021 Linthicum, MD (Near BWI Airport) (24 CPE Hours including 2 Ethics Hours) -- more info here....