[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, Attorneys

Credits: 1 CPE | 1 CE

Advanced Preparation: None

Prerequisite: None

IRS Program Number: JWRXB-T-00034-26-O


For a controversy practice, this may be the most consequential hour of the series. The TAS Act would strengthen the independence of the IRS Independent Office of Appeals and, for the first time, require the IRS to respond to a refund claim within a defined period, give taxpayers a detailed written explanation of any disallowance, and provide a statutory right to appeal that disallowance—suspending the two-year period to file suit while the appeal is pending. We’ll examine the bill’s codification of Appeals’ duty to weigh the hazards of litigation, its clarified right of appeal, and new authority for Appeals to hire its own counsel. The session then turns to an expanded Taxpayer Advocate Service—including the National Taxpayer Advocate’s access to IRS legal advice and continued operations during a lapse in appropriations. Attendees will leave knowing where the bill would give clients a stronger administrative path and a better record for any later suit.


## 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-4.jpg)


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


Terry Lemons


Director of Public Relations


[VIEW COURSES](https://www.alfi.org/instructor/terry-lemons/)


![](https://www.alfi.org/wp-content/themes/alfi/assets/images/instructor-bg-2.png)


![Elizabeth Headshot](https://www.alfi.org/wp-content/uploads/2026/10/Elizabeth-500x500-upscale.png)


Elizabeth P. Askey


Of Counsel


[VIEW COURSES](https://www.alfi.org/instructor/elizabeth-p-askey/)