Author: John Treu

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Annual Federal Tax Refresher Courses Under Audit by IRS Tax Preparer Office

Washington D.C. – The Internal Revenue Service indicated that it will be auditing all Annual Federal Tax Refresher (or AFTR) courses that are being provided as a required element of its new Annual Filing Season Program (AFSP) for all non-exempt tax professionals seeking to participate in the program.  An AFTR course must include six hours of continuing education content of topics...

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IRS Contacts Tax Professionals Promoting Annual Filing Season Program

Washington D.C. – The Internal Revenue Service has begun contacting individual tax professionals that are PTIN holders to inform them about and promote the new annual filing season program (AFSP).  The IRS is providing information regarding the AFSP program and encouraging non-exempt tax professionals[1] to attain a certificate of completion in the program. Professionals who have active tax identification numbers have...

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The Difference Between Exempt and Non-Exempt Preparers for the IRS’s New Annual Filing Season Program

The IRS recently launched a new voluntary tax preparer program called the Annual Filing Season Program (or AFSP).  One of the key distinctions in the program is whether a preparer is exempt or non-exempt as different Continuing Education requirements apply.  For instance, non-exempt preparers must complete an Annual Federal Tax Refresher course and exam administered by an IRS-approved CE provider...

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AICPA Files Protectionist Lawsuit Against IRS over Annual Filing Season Program

Washington D.C. – The American Institute of Certified Public Accountants filed a lawsuit on Tuesday in the U.S. District Court for the District of Washington in an effort to interrupt the IRS’s voluntary Annual Filing Season Program (or AFSP). The AFSP allows unenrolled tax preparers to attain a Record of Completion by completing an Annual Federal Tax Refresher Course as well...