2024 Hot Topic: Preparer Due Diligence
Course Description
This
Course will explore the evolving landscape of worker classification, focusing
on the latest legal developments, IRS guidelines, and practical implications
for tax professionals. This course will equip Enrolled Agents with the
knowledge and tools needed to accurately classify workers and navigate the
complexities of compliance.
Learning Objectives
- Understand the key differences between employees and independent contractors under current IRS guidelines.
- Analyze recent legal cases and legislative and administrative changes impacting worker classification.
- Apply the IRS’s 20-factor test and other relevant criteria to real-world scenarios.
- Identify common pitfalls and best practices for ensuring proper worker classification.
- Advise clients on compliance strategies and risk management related to worker classification.
Presenters
John A. Mitchell, EA
John is an Enrolled Agent and foreign-licensed Attorney with over 30 years’ experience in taxation, having started by preparing 1989 tax returns “by hand” in the 1990 filing season. John currently works on tax planning and consulting, tax compliance, and tax controversy with state tax authorities as well as the Internal Revenue Service (IRS) in the examination, collections, and appeals functions and IRS District Counsel. John speaks Spanish at a “Native Speaker” level of proficiency.
Read the full bio here!
John is an Enrolled Agent and foreign-licensed Attorney with over 30 years’ experience in taxation, having started by preparing 1989 tax returns “by hand” in the 1990 filing season. John currently works on tax planning and consulting, tax compliance, and tax controversy with state tax authorities as well as the Internal Revenue Service (IRS) in the examination, collections, and appeals functions and IRS District Counsel. John speaks Spanish at a “Native Speaker” level of proficiency.
Read the full bio here!
Continuing Education
This course qualifies for IRS and CTEC Continuing Education Hours. NAEA reports IRS/CTEC CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.