IRS Compliance, Penalties, and Ethics

Deadlines, penalties, preparer standards, and collection rules every tax professional should know.

Key sections and concepts

Circular 230

Practice before the IRS

Sets standards for practitioners who represent taxpayers.

Section 6015

Innocent spouse relief

Provides relief from joint return liability.

Section 6213

Tax Court petitions

Covers deficiency procedures and petition deadlines.

Section 6331

Levy

Authorizes levy to collect unpaid tax.

Section 6501

Statute of limitations on assessment

Limits the time the IRS has to assess tax.

Section 6511

Refund claims

Limits the time for claiming credits and refunds.

Section 6651

Failure to file or pay

Imposes penalties for late filing and late payment.

Section 6662

Accuracy-related penalty

Imposes a penalty on certain underpayments.

Section 6694

Preparer understatement penalty

Penalizes preparers for certain understatements.

Section 7122

Offer in compromise

Authorizes compromises of tax liabilities.

Section 7216

Disclosure by preparers

Restricts preparers' use and disclosure of taxpayer information.

Section 7502

Timely mailing

Treats timely mailed documents as timely filed.

Section 7701(o)

Economic substance

Codifies the economic substance doctrine.

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For general education only, not tax advice. Tax law changes often, so confirm current rules and amounts with primary sources.