[VIEW ALL COURSES](https://www.alfi.org/courses/) ## Course Overview Program Field of Study: Taxes, Federal Tax Related Matters Program Level: Basic Who Should Attend: CPAs, Enrolled Agents, tax preparers, attorneys Credits: 1 CPE | 1 CE Advanced Preparation: None Prerequisite: None IRS Program Number: JWRXB-T-00036-26-O Obtaining the records, however, is the smaller half of the problem: account data arrives as transaction codes, module entries, and date sequences that disclose their meaning only to a reader who knows the conventions. This session examines what the IRS captures through third-party reporting and generates within its own systems, and the authorization and disclosure routes that make those records available — including how account structure, such as mirrored assessments, determines the scope a Form 2848 or 8821 must cover. It then turns to interpretation, using account transcript and tax module entries such as TC 971 action codes, together with Document 6209, the agency’s public guide to transaction and account codes, to show what the record establishes about notice timing, statute computation, and the procedural history of a matter. Third-party contact requirements under the Taxpayer First Act, and the changes proposed in the pending Taxpayer Assistance and Service Act, are addressed as part of how the IRS gathers information it does not already hold. ## 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 [VIEW COURSES](https://www.alfi.org/instructor/peter-haukebo/) ![](https://www.alfi.org/wp-content/themes/alfi/assets/images/instructor-bg-2.png) ![Rebecca Headshot](https://www.alfi.org/wp-content/uploads/2026/06/Rebecca-500x500-upscale.png) Rebecca Sheppard Partner [VIEW COURSES](https://www.alfi.org/instructor/rebecca-sheppard/) ## Related Courses ![Penalty Relief for Nonfilers: Automatic Exemption from Penalty, First Time Abate, and Reasonable Cause](https://www.alfi.org/wp-content/uploads/2026/09/default-class-image.png) ### Penalty Relief for Nonfilers: Automatic Exemption from Penalty, First Time Abate, and Reasonable Cause 1 CPE Credit 1 CE Credit Duration: 1 Hour Course Date: 11/04/2026 Time: 1:00pm ET [INSTRUCTOR Matt Eddleman, EA Meet the Instructor](https://www.alfi.org/instructor/matt-eddleman/) [SIGN UP NOW](https://www.alfi.org/course/penalty-relief-for-nonfilers-automatic-exemption-from-penalty-first-time-abate-and-reasonable-cause/) ** FEATURED ![Crystal Ball: What the Election Means for the Tax Community](https://www.alfi.org/wp-content/uploads/2026/09/default-class-image.png) ### Crystal Ball: What the Election Means for the Tax Community 1 CPE Credit 1 CE Credit Duration: 1 Hour Course Date: 11/05/2026 Time: 1:00pm ET [INSTRUCTOR Terry Lemons Meet the Instructor](https://www.alfi.org/instructor/terry-lemons/) [INSTRUCTOR Thad Inge Meet the Instructor](https://www.alfi.org/instructor/thad-inge/) [INSTRUCTOR Bernie Becker Meet the Instructor](https://www.alfi.org/instructor/bernie-becker/) [INSTRUCTOR Cady Stanton Meet the Instructor](https://www.alfi.org/instructor/cady-stanton/) [SIGN UP NOW](https://www.alfi.org/course/crystal-ball-what-the-election-means-for-the-tax-community/) ![Welcome to Tax Controversy](https://www.alfi.org/wp-content/uploads/2026/09/default-class-image.png) ### Welcome to Tax Controversy 1 CPE Credit 1 CLE Credit 1 CE Credit Duration: 1 Hour Course Date: 11/24/2026 Time: 1:00pm ET [INSTRUCTOR Peter Haukebo, Esq. Meet the Instructor](https://www.alfi.org/instructor/peter-haukebo/) [INSTRUCTOR Rebecca Sheppard, Esq. Meet the Instructor](https://www.alfi.org/instructor/rebecca-sheppard/) [SIGN UP NOW](https://www.alfi.org/course/welcome-to-tax-controversy-2/) ** FEATURED ![From Panic to Plan: A Practical Crash Course in IRS Collection Alternatives](https://www.alfi.org/wp-content/uploads/2026/09/default-class-image.png) ### From Panic to Plan: A Practical Crash Course in IRS Collection Alternatives 1 CPE Credit 1 CLE Credit 1 CE Credit Duration: 1 Hour Course Date: 12/21/2026 Time: 1:30pm ET [INSTRUCTOR Peter Haukebo, Esq. Meet the Instructor](https://www.alfi.org/instructor/peter-haukebo/) [INSTRUCTOR Rebecca Sheppard, Esq. Meet the Instructor](https://www.alfi.org/instructor/rebecca-sheppard/) [SIGN UP NOW](https://www.alfi.org/course/from-panic-to-plan-a-practical-crash-course-in-irs-collection-alternatives-2/)