Content Provider
Nyuspslogo

Blankbox
Nyuscpsselfstudycoursebanner

TAX COMPLIANCE AND ENFORCEMENT UPDATE PART I

CPE Processing Fee$20.00
Webinar TranscriptionN/A
Presentation Length Hour(s)2.0 hours
CPE2.0
2 hours for EAs (Federal Tax Update)
Course Id# - HURS9-U-00492-19-S
Subject AreaTaxes
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJun 20, 2019
Date OfferedAug 07, 2019
Course Description

Voluntary compliance and enforcement of the tax law are at the heart of our tax system. Over the past several years, the IRS has been challenged to come up with new and more efficient ways to ensure that all taxpayers pay the correct amount of tax. This panel provides an update on new developments at the IRS and in the Tax Court.

This Self Study features the following sections:

IRS OFFICE OF CHIEF COUNSEL UPDATE


  • Michael J. Desmond, Esq., Chief Counsel, Internal Revenue Service, Washington, DC

  • Interviewer: Miriam L. Fisher, Esq., Global Chair of Tax Controversy, Latham & Watkins, Washington, DC


IRS LARGE BUSINESS & INTERNATIONAL DIVISION UPDATE


  • Douglas W. O’Donnell, CPA, Commissioner, Large Business & International Division, Internal Revenue Service, Washington, DC

  • Interviewer: Sharon Katz-Pearlman, Esq., National Principal-in-Charge, Tax Controversy Services, KPMG, New York, NY; Global Head, Tax Dispute Resolution and Controversy, KPMG International


IRS SMALL BUSINESS/SELF-EMPLOYED DIVISION UPDATE


  • Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Washington, DC

  • Lisa Beard-Niemann, CPA, Acting Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Washington, DC Interviewer: Dennis L. Perez, Esq., Principal, PC, Hochman Salkin Toscher Perez, PC, Beverly Hills, CA

  • Interviewer: Dennis L. Perez, Esq., Principal, PC, Hochman Salkin Toscher Perez, PC, Beverly Hills, CA


IRS COLLECTION OPERATIONS UPDATE


  • Paul J. Mamo, Director, Collection, Internal Revenue Service, Covington, KY

  • Interviewer: Mary E. Wood, Esq., Partner, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, Dallas, TX


TAX COURT UPDATE


  • The Honorable Maurice B. Foley, Chief Judge, United States Tax Court, Washington, DC

  • Interviewer: Todd Welty, Esq., Chief Legal Officer, ThreeCo, Atlanta, GA


There are no handouts for this course.

Learning Objectives

  • Identify key initiatives, priorities, and challenges within different sections of the IRS.

2
Review Questions
Review Questions
QUESTION 1: 0:19:00 minutes
QUESTION 2: 0:26:00 minutes
QUESTION 3: 0:41:00 minutes
QUESTION 4: 0:55:00 minutes
QUESTION 5: 1:20:00 minutes
QUESTION 6: 1:45:00 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

Loading ...

Loading ...

Michael Desmond

IRS
Chief Counsel

Irs logo

MICHAEL J. DESMOND is the 48th Chief Counsel of the Internal Revenue Service, where he oversees a  team of 1,500 attorneys working in almost 50 offices around the country to furnish legal advice and  representation on all matters relating to the administration and enforcement of the internal revenue laws.   

Mr. Desmond began serving as Chief Counsel on March 4, 2019, following his confirmation by the U.S.  Senate on February 27, 2019.  After serving as a law clerk for the Hon. Ronald S.W. Lew in the federal  district court in Los Angeles, Mr. Desmond began his legal career with the Attorney General’s Honors  Program at the Tax Division of the U.S. Department of Justice.  After serving in the Tax Division, he  joined McKee Nelson, LLP, where he was elected partner in 2004.  In early 2005, Mr. Desmond joined  the Office of Tax Policy at the U.S. Department of the Treasury, where he served as Tax Legislative  Counsel through 2008.  Following his tenure at the Treasury Department, he spent several years as a  partner at Bingham McCutchen LLP in Washington, D.C. and Los Angeles, California.  In January 2012,  Mr. Desmond started his own boutique tax firm in Santa Barbara, California, where he practiced until his  nomination as Chief Counsel in 2018.  Mr. Desmond has held several offices with the Section of Taxation  of the American Bar Association and served as a Regent for the American College of Tax Counsel.  He  also served as an adjunct professor at Georgetown University School of Law.  Mr. Desmond was born in  Santa Monica, California and is a graduate of the University of California, Santa Barbara and the Catholic  University of America Columbus School of Law.

Mary Beth Murphy

IRS
Commissioner, Small Business/Self-Employed Division

(202) 622-5000

Irs logo

Mary Beth Murphy is Commissioner, Small Business/Self-Employed Division where she oversees taxpayer programs and services, affecting the nation’s small business and self-employed individuals. She is responsible for providing executive leadership and direction to a nationwide staff of approximately 20,000 employees responsible for service and enforcement programs for taxpayers who file personal, corporate, flow-through, employment, excise and estate and gift tax returns. Mary Beth provides leadership and oversight to the Future State executive team finding bold and creative ways to achieve our goals and enhance collaboration among the business units.

Lisa Beard-Niemann

IRS
Acting Deputy Commissioner, Small Business/Self-Employed Division

Irs logo

Lisa J. Beard-Niemann is detailed as the Deputy Commissioner, Small Business/Self-Employed Division where she provides executive leadership and direction in the design, development, and delivery of a comprehensive tax administration program to meet the needs of small business owners and selfemployed taxpayers.

Paul Mamo

IRS
Director, Collection

Irs logo

Paul J. Mamo serves as the Director, Collection in the Small Business/Self Employed Division, where he provides executive leadership and direction in the design, development and delivery of Collection programs and policy in support of comprehensive tax administration programs and taxpayer compliance.
 
Prior to this assignment, Paul was a member of the IRS Senior Executive Team and served as the Director, Online Services, where he managed large-scale agency digital transformation efforts. He coordinated several digital transformational efforts for individual taxpayers such as IRS Direct Pay (allows taxpayers to pay their tax obligations online), Online Account (allows taxpayers to see and pay their balance due), and the IRS Online Payment Agreement (enables taxpayers to enter into a payment agreement with the IRS). He also led the IRS to begin communicating digitally with taxpayers by launching several Secure Messaging and text chat pilots with various groups of taxpayers to drive taxpayer interactions from paper to secure electronic communications. Paul’s other notable digital achievements include a newly organized www.irs.gov, which showcases a more streamlined website with a robust search function.

Douglas O'Donnell

IRS
Commissioner, Large Business & International Division

Irs logo

Douglas is Commissioner of the Internal Revenue Service’s Large Business and International (LB&I) Division headquartered in Washington, D.C. In this role, he is the United States Competent Authority and oversees tax administration activities for domestic and foreign businesses and partnerships with a United States tax reporting requirement and assets equal to or exceeding $10 million as well as the Global High Wealth and International Individual Compliance programs.
 
Prior to his current executive appointment, Mr. O’Donnell served as the Deputy Commissioner (International) in LB&I. In this role he was responsible for planning, developing, directing, and implementing a comprehensive servicewide tax administration program that enhances compliance with international tax laws, ensures consistency in taxpayer treatment, continuously improves systems and processes and effectively allocates resources to meet servicewide international tax administration priorities.  
 
Mr. O’Donnell previously served in other executive positions including the Assistant Deputy Commissioner, International; Director, Competent Authority & International Coordination; Director of International Compliance, Strategy & Policy; Deputy Director, Pre-Filing and Technical Guidance; and the Director of Field Operations, Heavy Manufacturing and Transportation Industry.  
 
Mr. O’Donnell began his career with IRS in 1986 as a revenue agent in Washington, D.C.  He holds a Bachelor’s of Science degree in accounting from the University of Maryland, College Park, and is a Certified Public Accountant in the state of Maryland.

Nasba
Logo qas

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) 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.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Nyuspslogo
For nearly 85 years, the NYU School of Professional Studies has been a deeply respected institution of higher education that is grounded in applied learning. It has served as a source of empowerment for individuals from NYC, across the country, and around the world, who aspire to become the next generation of leaders and innovators of industry.

Throughout its rich history, NYUSPS has met the needs of the students and the professional communities it serves. From its early years, training returning World War II veterans to fulfill the nation’s urgent need for skilled technical workers, it has evolved into a professional education powerhouse that offers 19 graduate degrees, 13 bachelor’s degrees, four associate’s degrees, and a plethora of non-degree courses and credentials. It is focused on building skills that open doors to opportunities in emerging fields and global markets.