[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-00037-26-O This course walks through the three routes to relief under IRC §6015 — understatement relief under (b), allocation of a deficiency under (c), and equitable relief under (f) — and the distinct eligibility, knowledge, and refund rules attached to each. It covers the filing clocks that govern Form 8857, the collection and refund periods that replace the old two-year rule for equitable relief, and the 90-day standalone petition deadline the Tax Court has held jurisdictional. Attendees will also examine how abuse and financial control affect the analysis, what belongs in the administrative record under §6015(e)(7), and how recent decisions—including Thomas, Frutiger, and Sleeth—shape case development. Two client fact patterns tie the framework to the evidence and deadlines a practitioner must address at intake. ## 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/)