[VIEW ALL COURSES](https://www.alfi.org/courses/)


## Course Overview


Program Field of Study: Taxes

Program Level: Basic

Who Should Attend: CPAs, Enrolled Agents, Attorneys, Small Business Owners

Credits: 1 CPE, 1 CE

Advanced Preparation: none

Prerequisite: none

IRS Program Number: JWRXB-T-00030-26-O


Nearly every tax controversy turns on a date. This session surveys the limitations periods that govern federal tax practice—how long the IRS has to assess, how long it has to collect, how long a taxpayer has to claim a refund, and how long the government has to recover a refund it never should have paid—along with the many provisions that extend, suspend, or eliminate those periods entirely. Attendees will work through the relationships among these periods, the circumstances that leave a period open indefinitely, and the judicial filing deadlines that follow an IRS determination. The session also addresses recent developments regarding whether missed court deadlines can be excused, and touches on state limitations periods that diverge from the federal rules.


## 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-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/)


![](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/)