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[ 2024 Training Event #10 ]

Understanding the 24 - 12 Month Switch for OICs

Wednesday, Sept 11th | 2:00-3:30pm Eastern

Enter your information below (exactly as the IRS has it) to register for this event. Include your PTIN number if you would like to receive continuing education credit with the IRS. CPAs & Attorneys do not need to enter a PTIN if they do not need IRS credit.

 

Course Description

Some tax problem resolution topics cause more than their share of questions. One of those is the technique of switching an Offer in Compromise from a deferred payment offer to a cash offer.

The questions usually involve the analysis to determine when “the switch” is appropriate and the actual steps to be taken to implement the technique. In this session we’re going to take a close look at the 24-12 Switch to clarify when, where, and how to make the most of the switch.

By the end of this course, you will understand:

  • The reasoning behind the 24-12 Switch
  • A spreadsheet showing example scenarios
  • An Offer in Compromise checklist
  • Recommended Ways To Explain The Switch To The Offer Examiner

Participants will earn: 1.0 CPE/CE credit

Field of Study: Taxation

Price: FREE

Course presented by: Larry Lawler, CPA, EA, CTRS

Larry is the National Director of ASTPS and has represented literally thousands of taxpayers before the Internal Revenue Service and is a frequent public speaker, a writer on professional topics, and a regular trainer of tax professionals nationwide. He has become nationally recognized for his skills in solving tax problems, and has been a New York Certified Public Accountant since 1973. He is also a fellow of the NTPI and the managing partner of Lawler & Witkowski, CPAs, PC, the firm he established in 1973.

Additional Information:

Prerequisites: None

Who Should Attend: Any tax professional that wants to better understand how to represent troubled taxpayers.

Advance preparation: None

Program level: Intermediate – Attendees should possess the knowledge common to CPAs, EAs, and Attorneys.

Delivery Method: Group Live

For more information regarding program concerns, or cancellation
policies, please contact our offices at (716) 630-1650 or send an email to info@astps.org.

The American Society of Tax Problem Solvers 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

The American Society of Tax Problem Solvers (ASTPS) is an approved continuing education provider through the IRS.