Course descriptions are listed below. To review the class descriptions for each track or for specific classes, click on
the links to jump to your preferred track. Individual sessions from Level 1 may be selected as part of the Open
track. NAEA’s NTPI Levels 1 & 2 ORL will be held November 6-8, 2013 at the Hilton Orlando. Full information can
be found at naea.org.
Schedule Note: Classes will be held daily from 8:00am-4:40pm. A morning and afternoon break will be provided
from 9:40am-10:00am and 2:40pm-3:00pm. In addition, the conference will break for lunch (on your own) from
11:40am-1:00pm daily.
National Tax Practice Institute® (NTPI™) ................................................................................................................... 1
Level 1 (Wed, Thurs, Fri) ............................................................................................................................................ 2
Level 2 (Wed, Thurs, Fri) ............................................................................................................................................ 4
National Tax Practice Institute® (NTPI™)
At its core, NTPI is a three-level program developed to sharpen the skills of practitioners at all stages of their
careers. With each level of this program, participants expand their knowledge and skills, and gain the confidence
needed to guide their clients successfully through the often challenging maze of the Internal Revenue Code, tax
regulations and agency structure.
Enrolled agents who successfully complete Levels 1, 2 and 3 (in order) become NAEA’s National Tax Practice
Institute™ Fellows. Those who become Fellows join ranks with others who have achieved the highest educational
achievement in representation. Prospective clients using the “Find an Enrolled Agent” directory on the NAEA
website may include “Fellow” in their search criteria. The member profiles of Fellows also showcase this
designation, adding a level of distinction to their expertise.
All sessions qualify for CE credit and each track includes two hours of IRS ethics. NAEA is recognized and approved
by the Internal Revenue Service Return Preparer Office (RPO) as an approved continuing education provider. NTPI
is open only to enrolled agents, CPAs, and tax attorneys.
Level 1 (Wed, Thurs, Fri)
Enter the world of representation! In Level 1, you’ll learn fundamental representation skills you can immediately
put to use in your practice. If your intention is to become an NTPI Fellow, this is the first level you must complete.
Overview of Representation – 2 CE (Sun, 8:00am-9:40am)
This overview course covers essential information Circular 230 practitioners must know to successfully represent
their clients before IRS, including which taxpayer authorization to use, e-services and other available electronic
services, best practices in representation, and an overview of the IRS’s structure. Topics discussed include the
general procedures practitioners must follow when representing taxpayers administratively before the IRS.
Instructor: Sherrill Trovato, EA, USTCP
Program Number: X9QQU-T-00069-13-I
Non-Filers – 2 CE (Sun, 10:00am-11:40am)
Why do some taxpayers stop filing tax returns? How many years worth of returns must be filed to bring a taxpayer
back into compliance? This introductory class discusses how to represent non-filers while preparing past due tax
returns and during resolution of IRS issues related to non-filing including, examination and/or collection. Topics
include IRS computer matching documents, IRS notices, substitutes for return, penalty abatement, under-reporter
issues and potential criminal exposure.
Instructor: Sherrill Trovato, EA, USTCP
Program Number: X9QQU-T-00070-13-I
Introduction to Examination – 4 CE (Sun, 1:00pm-4:40pm)
This course covers practitioner and IRS examiner priorities and techniques when taxpayer returns are selected for
an examination. From relatively simple correspondence exams and CP2000 notices to complex field exams, the
course provides the practitioner with a range of tools and practical knowledge to be an effective taxpayer
advocate. Topics discussed include exam selection, relevant IRS notices, essential research, and the
representative’s role in the examination process including how to protect a taxpayer’s rights.
Instructor: Sherrill Trovato, EA, USTCP
Program Number: X9QQU-T-00071-13-I
Engagement Letters – 1 CE (Mon, 10:00am-10:50am)
This presentation will explain the use of engagement letters in tax representation (as distinct from tax
preparation) and why they are a best business practice. As engagement letters define the scope and objectives
and set out the details, terms, responsibilities and understandings of each party, a well-written engagement letter
will typically reduce the risk of misunderstandings, and should, at minimum, cover the issues, tax periods
involved, duration and professional fees.
Instructor: David F. Miles, EA
Program Number: X9QQU-T-00073-13-I
Introduction to Appeals – 3 CE (Mon, 10:50am-2:40pm)
What happens when the exam result is unsatisfactory? What issues can be heard by appeals? This introductory
class discusses the representative’s role within IRS Appeals Division process including how to write a protest and
what alternative dispute resolution programs are available. Approximately 85% of unagreed exam cases are
settled in appeals. Learn how to prepare for an appeals conference that emphasizes IRS’ hazard of litigation.
Instructor: Bert Hartmann, EA
Program Number: X9QQU-T-00096-13-I
Introduction to Collections – 4 CE (Tues, 8:00am-11:40am)
This is an introductory course to IRS Collections. The course will cover the fundamentals of the IRS collection
system in broad strokes and the skill set needed by those Circular 230 practitioners just beginning to represent
2
clients before Collections. Attendees should expect to gain specific IRM knowledge essential to navigate IRS
Collections while preparing for collection resolution alternatives such as the OIC, installment agreements and
currently not collectible. Also to be discussed are the appropriate timing and use of the Collection Due Process
and Collection Appeals Program, as well as the Taxpayer Advocate’s Office to accomplish client goals.
Instructor: David F. Miles, EA
Program Number: X9QQU-T-00098-13-I
Communicating with IRS & Notices – 2 CE (Mon, 8:00am-9:40am)
This course explores the fundamentals of communicating with the IRS in response to the most frequent types of
IRS notices: summary assessment notices, CP-2000 and basic balance due/collection notices. Among the topics
covered are which IRS units to contact, utilization of IRS policies to obtain effective results, levels of authority,
deciphering computer codes and acronyms, as well as general tax communication techniques.
Instructor: LG Brooks, EA
Program Number: X9QQU-T-00072-13-I
Representation Ethics– 2 CE Regulatory Ethics (Tues, 1:00pm-2:40pm)
Circular 230 practitioners walk a fine line between the implicit trust from clients and explicit trust from IRS. This
course covers the myriad regulations enrolled agents must follow, the latest changes to Circular 230, and common
ethical dilemmas. Specific ethical issues to be discussed include due diligence, conflicting interests, information to
be furnished, and prompt disposition of pending matters, as well as the numerous perils, pitfalls, and penalties for
failure to follow the rules.
Instructor: LG Brooks, EA
Program Number: X9QQU-E-00095-13-I
Introduction to Criminal Investigations – 2 CE (Sun, 3:00pm-4:40pm)
The Criminal Investigations (“CI”) Division investigates suspected violations of the criminal tax laws – including
attempted tax evasion, the filing of false or fraudulent returns, the willful failure to file returns, currency reporting
violations and money laundering. In this course, learn why CI investigates a case, what they investigate, the
criminal prosecution process and the role of the enrolled agent in the criminal investigation.
Instructor: LG Brooks, EA
Program Number: X9QQU-T-00099-13-I
Tax Research & Resources – 2 CE (Mon, 3:00pm-4:40pm)
The secret to finding quick, correct answers to tax questions is having all of the facts necessary and knowing how
to frame the question and where to look. This session will focus on the concept of substantial authority, the
importance of the facts and resources available online. When the session is complete you will have an overview of
research sources commonly used by tax professionals, know which resources constitute authority and for what
purposes, and have a familiarity with resources available at www.irs.gov.
Instructor: LG Brooks, EA
Program Number: X9QQU-T-00097-13-I
NTPI Level 1 Program Details
Learning Objectives: The course is designed to introduce tax practitioners to the fundamentals of representation.
Program Content: The Fields of Study include Federal Taxes (22 hours) and Regulatory Ethics (2 hours).
Program Level: The course is presented at an intermediate level.
Program Prerequisite: Attendees must be EAs, CPAs or attorneys.
Advance Preparation: None
Delivery Method: Group live
The course is designed to assist tax professionals desiring to learn more about representation before the Internal
Revenue Service.
3
Level 2 (Wed, Thurs, Fri)
This level employs a unique interactive case study approach to instruction that increases learning speed and
retention. Level 2 must be taken as a complete track, and individual sessions may not be taken as part of the
“Open” track. Due to the participatory nature of this level, individual class descriptions are not available.
Completion of Level 1 is a prerequisite for Level 2. The following subject areas will be covered in Level 2:
 Form 1040 Audits
 Exam Appeals
 Non-Filers & SFRs
 Innocent Spouse
 FOIA
 Collection Information Statement-Form 433 & Transcripts
 Case Resolutions
 Trust Fund Recovery
 Liens & Levies
 Collection Appeals
 Ethics (2 CE Regulatory Ethics)
Level 2 Instructors:
Geri Bowman, EA, CPA, USTCP; Salvatore P. Candela, EA; Catherine A. Clow, EA; Marc Dombrowski, EA; Bert
Hartmann, EA; Amy King, EA; Alan Pinck, EA; Don Rosenberg, EA; Linda Wegge, EA
Program Number: X9QQU-T-00074-13-I
Program Number: X9QQU-E-00100-13-I (Ethics)
NTPI Level 2 Program Details
Learning Objectives: Level 2 continues the student’s education into the art and science of taxpayer representation
and enables practitioners to work through a representation case from audit to collections. At the completion of
the course, students should feel better able to face IRS and other taxing authorities.
Program Content: The Fields of Study include Federal Taxes (22 hours) and Regulatory Ethics (2 hours).
Program Level: The course is presented at an intermediate level.
Program Prerequisite: Attendees must be EAs, CPAs or attorneys.
Advance Preparation: NTPI Level 1
Delivery Method: Group live
4