Penalties Worked in Appeals and Miscellaneous Penalties IRM Sections 8.11 and 8.11.8 (Audio Format)

Course Description:

This course mainly focuses on penalties worked in appeals.  However, I do briefly discuss miscellaneous penalties as well.  This course introduces you to the types of penalties received in appeals, and the related Internal Revenue Code and Internal Revenue Manual sections.  The course also describes the role of the Appeals Technical Employee (ATE), and the procedures that these individuals are supposed to follow relating to appeal matters.

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Introduce you to various types of penalties received in appeals
• Familiar with the role of the ATE
• How penalty cases are assigned
• Know what questions are asked by the ATE when determining reasonable cause
• Become familiar with some miscellaneous penalties.