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## Course Overview


Program Field of Study: Taxes, Federal Tax Related Matters

Program Level: Basic

Credits: 1 CPE | 1 CE

Advanced Preparation: None

Prerequisite: None

IRS Program Number: JWRXB-T-00027-26-O


When noncompliance is willful, streamlined filing isn’t just unavailable: using it is a fraudulent certification that makes things worse. Learn how to trade prosecution risk for a negotiated civil resolution by attending this presentation that covers Voluntary Disclosure Practice (VPD) (IRM 9.5.11.9), the two-part Form 14457 process, the six-year lookback, the 75% civil fraud penalty on the single highest-liability year, how FBAR willfulness penalties stack on top, and the timeliness trap that kills a disclosure.


## 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)


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


Matt Eddleman


Tax Director


[VIEW COURSES](https://www.alfi.org/instructor/matt-eddleman/)