[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: While attending previous “Coming Out of the Dark” sessions build upon concepts covered in past courses, no preparation is needed for this course. Prerequisite: None IRS Program Number: JWRXB-T-00043-26-O For many nonfilers, the tax is the smaller problem. The penalties and interest are what make the balance unmanageable. This session covers how the IRS computes the failure-to-file, failure-to-pay, and related additions on delinquent returns, and how to get them reduced or removed. It explains the IRS’s new Automatic Exemption from Penalty, how it differs from First Time Abate, and why neither reaches most multi-year nonfilers beyond the first delinquent year. The core of the session is the reasonable cause standard under §6651(a) and the regulations, and how to build a documented request that survives review. It closes with the procedural paths for requesting relief, and the penalties and interest that relief generally does not reach. ## 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/) ## Related Courses ** 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/) ![EIDL Aftermath: Navigating Delinquent Loans and Collection Tactics](https://www.alfi.org/wp-content/uploads/2026/09/default-class-image.png) ### EIDL Aftermath: Navigating Delinquent Loans and Collection Tactics 1 CPE Credit 1 CE Credit Duration: 1 Hour Course Date: 11/10/2026 Time: 1:00pm ET [INSTRUCTOR Daniel Staeven, Esq. Meet the Instructor](https://www.alfi.org/instructor/daniel-staeven/) [INSTRUCTOR Peter Mancini, Esq. Meet the Instructor](https://www.alfi.org/instructor/peter-mancini/) [INSTRUCTOR Rebecca Sheppard, Esq. Meet the Instructor](https://www.alfi.org/instructor/rebecca-sheppard/) [SIGN UP NOW](https://www.alfi.org/course/eidl-aftermath-navigating-delinquent-loans-and-collection-tactics/) ![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/)