IRS Behavioral Insights for Accountants

CPE Credit: 2 hours

This course provides a concise overview of how the Internal Revenue Service (IRS) uses behavioral insights or BI -- the study of how people reflect and behave.  The agency leverages BI to drive compliance, positively impact taxpayer engagement, and reduce taxpayer burden. Discover the key psychological factors (individual, environmental, social) that drive leading IRS operations and decisions.

Topics Covered

• What are behavioral insights or BI?
• BI and tax administration
• The power of “nudging”
• BI case studies
• BI tax experiments at the IRS
• BI and tax preparers
• Leading BI proposals for the IRS
• Case study:  ReadyReturn Pilot Project
• Simple ways to apply BI in accounting operations
• BI and tax administration policy:  leading IRS forums
• BI help resources

Learning Objectives:

• Review the cognitive culture and psychological foundations of IRS processes, policies, and rulings
• Explore IRS communication dynamics
• Better understand the “IRS mind” to more rationally and pragmatically interact with the agency