THE 2025 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2025 PASS.
The assessment statute of limitations is complex and often misunderstood. This course reviews how both the IRS and the taxpayer are limited by the assessment statute limitation period. Events that can extend the assessment statute will also be discussed.
Learning Objectives:
Calculate the applicable statute of limitations end date for a particular tax year.
Name the required actions to start the assessment statute of limitations.
List what situations can extend the assessment statute of limitations.
Describe the situations in which there is no assessment statute of limitations period.
Education Information:
IRS Program Number: NMVBP-T-00309-25-O
Credit Hours: 1 CPE (NASBA); 1 CE (IRS)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about this instructor.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
