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IRS Statutes of Limitation


  • EVENT DATE:

    Jun 10, 2025

  • PRESENTER(s): Charles K. Montecino

  • 01:00 PM ET | 12:00 PM CT | 10:00 AM PT | 120 Minutes

  • Product Code::TL270



Description

This highly requested presentation will cover the IRS statutes of limitations. The three IRS statutes are assessment statute expiration date (ASED), refund statute expiration date (RSED), and collection statute expiration date (CSED).

The statutes can be very confusing, and it is critical to understand the specific events that can extend them. These events are referred to as tolling events and can complicate the statute calculations. The presentation will cover calculating statutes and contesting them with the IRS.

This webinar will go into all the different statutes of limitations that may affect your clients with the IRS. A statute of limitations is the amount of time the IRS or the taxpayer has to do something before they are barred from performing such actions. This will look at statutes of limitations such as assessments, collections, and refunds. We will also look at what can extend the statutes and what else could impact them. After the webinar, you should have a firm understanding of the IRS Statutes of limitations.

Learning Objectives:

  • Determine the SOL for IRS assessment
  • Understand how SOLs can be tolled and extended
  • Determine the timing for claiming an IRS refund
  • Learn how the IRS collection process can stop with the statute of limitations
  • Understand the process to extend statutes of limitation
  • Determine the return filed date
  • Identify the timely mailing rule
  • Identify the Saturday/Sunday/legal holiday rule
  • Identify common and uncommon tolling events

Key topics covered in this course:

  • Understand the definition of Statute of Limitations
  • Determine the ASED requirements and period
  • Determine the CSED requirements and period
  • Understand the events that stop and start the SOL clock

Credits and Other information:

  • Recommended CPE credit – 2.0
  • Recommended field of study – Taxes
  • Session Prerequisites and preparation: None
  • Session learning level: Basic
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • IRS CE Provider: #PUPOT
  • Attendance Requirement:  Yes
  • Session Duration: 2 Hours
  • Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

Who Will Benefit:

  • CPA
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Attorneys
  • Other Tax Preparers
  • Finance professionals
  • Financial planners


Speaker Profile:

Charles K. Montecino, is a Certified Public Accountant and Certified Tax Resolution Specialist. He has significant experience in helping clients solve their IRS problems, and clients say he does it with patience and, as one client put it, “without making me feel dumb.” In 2008 he received the Top Practitioner Award from the American Society of Tax Problem Solvers.

He is also known as “The Tax Problem Solver” because he solves tax problems!

He works with taxpayers that for various reasons find themselves at odds with the Internal Revenue Service.  He regularly works with those that have unfiled returns, unpaid balances, payroll tax issues, innocent and injured spouse issues and those under audit.

He has spent his 40 plus years career in public accounting, and over 35 of them running his own firm. He has been  a tax resolution specialist for over 25 years. He is a licensed CPA in New Jersey and is also a CGMA, Chartered Global Management Accountant. He serves on the Cooperation with IRS Committee and the Cannabis Special Interest Group with the New Jersey Society of CPAs. He is a member of the American Institute of CPAs, New Jersey Society of CPAs, and The American Society of Tax Problem Solvers.

He earned his accounting degree from Rutgers University. When he is not working, he enjoys watching the Philadelphia Phillies, Philadelphia Eagles  and the Rutgers University football team. He also enjoys golfing, fishing, traveling, reading and spending time with his wife, children and grandchildren.

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