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## Course Overview


Program Field of Study: Taxes | Federal Tax Related Matters

Program Level: Basic

Who Should Attend: CPAs, Enrolled Agents, Attorneys

Credits: 1 CPE | 1 CE

Advanced Preparation: None

Prerequisite: None

IRS Program Number: JWRXB-T-00035-26-O


The TAS Act would give the Tax Court its biggest jurisdictional expansion in decades. This session covers proposed refund suit jurisdiction (including a new path to sue for a refund without full prepayment of the tax), authority to determine the underlying liability and order refunds in collection due process cases, de novo review of innocent spouse determinations, and revised standards for whistleblower award determinations. We’ll examine clarified—and newly flexible—filing deadlines, a regime moving certain assessable penalties into deficiency procedures, an increased small-case threshold, and changes to the Tax Court itself involving expanded special trial judge authority and new disqualification rules. Attendees will leave knowing which disputes could be litigated differently if the bill becomes law and what that means for case strategy today.


## Credit Types:


![IRS Provider Logo Continuing Education](https://www.alfi.org/wp-content/uploads/2026/08/Layer_1.png)


![National Registry of CPE Sponsors](https://www.alfi.org/wp-content/uploads/2026/08/image-1.png)


EARN 1 CE CREDITS


EARN 1 CPE CREDITS


DURATION: 1 Hour


![](https://www.alfi.org/wp-content/themes/alfi/assets/images/instructor-bg-3.png)


![Peter Headshot](https://www.alfi.org/wp-content/uploads/2026/06/Peter-500x500-upscale1.png)


Peter Haukebo


Partner


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![Rebecca Headshot](https://www.alfi.org/wp-content/uploads/2026/06/Rebecca-500x500-upscale.png)


Rebecca Sheppard


Partner


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![Headshot of Terry Lemons](https://www.alfi.org/wp-content/uploads/2026/09/Terry-500x500-upscale.png)


Terry Lemons


Director of Public Relations


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