Course Information

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Sales and Use Tax: Post-Audit Strategies
Author: John C. Healy, MST, CPA

Description:
In the final phase of the audit, taxpayers have decisions to make regarding payment and appeal. Taxpayers who continuously assess the strength of their positions throughout the audit will be better prepared to make these decisions. This course discusses the actions that should be taken in the final phases and subsequent to an audit. It also looks at audit trends.

Upon completing this course, the professional will be able to:

  • List the different types of penalties that may be assessed
  • Explain common reasons for the imposition of penalties
  • Describe the reasons for meeting with the auditor's supervisor
  • List the different penalty defenses that may be used
  • Explain what should be considered when determining whether to file an appeal
  • Describe the current trends in sales and use tax audits

Course Details:
Price:  $37.98
Field of Study:  Taxes
Prerequisites:  
Level:  Basic
CTEC course number:  1075-CE-7373
Course was last updated on:  06/16/2010
Library:
State Taxation
Corporate

Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
CTEC California 2.00 CE
Enrolled Agent (Accepted by the IRS) 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.