Meetings

CTEA'S next meeting via Zoom is:

Date:  Monday, August 17, 2026

Subjects: 

1. Getting Ready For and Petitioning the U.S. Tax Court  

2. Handling Serial Non-filers 

Speaker: John Mitchell,  Attorney, EA

Program Number: NX6M8-T-00166-2026-O 

Prerequisites: None

CE Credit Hours: Two

Time: 10 a.m. - noon

1.  Getting Ready for and Petitioning the US Tax Court - 1 hr

Getting Ready for and Petitioning the U.S. Tax Court is a practical, one-hour continuing education session designed for Circular 230 practitioners who want to confidently navigate the Tax Court process. Participants will learn when the Court has jurisdiction, how to evaluate and respond to a Statutory Notice of Deficiency, how to properly prepare and file a petition, and what to expect after docketing. The program also covers strategic considerations, common practitioner mistakes, and ethical obligations, equipping attendees with actionable guidance to protect clients’ rights and use the Tax Court effectively as both a litigation forum and a settlement tool.

2.  Handling Serial Non-filers - 1 hr

This 1-hour continuing education session on handling serial non-filers will equip tax professionals with a practical, step-by-step framework for bringing chronically noncompliant taxpayers back into compliance while minimizing civil and criminal exposure. The program will cover identifying filing requirements, understanding the IRS Substitute for Return (SFR) process under IRC § 6020(b), applying the IRS 6-year administrative filing policy, managing penalties and reasonable cause arguments, assessing criminal risk indicators, and strategically sequencing return preparation before pursuing resolution options such as installment agreements, offers in compromise, or currently not collectible status. Emphasis will also be placed on Circular 230 duties, proper engagement procedures, transcript analysis, and risk management to protect both the client and the practitioner.

John A Mitchell, LLB, MSTTax Attorney (MX) 

Enrolled Agent (IRS) Fellow of the National Tax Practice Institute (NTPI) United States Tax Court Practitioner (USTCP) Former IRS Appeals Officer (Exam)Houston, Texas 1-800-99-Tax-Help
 

Note: Invitation to this event will be made to members through email. The email will include the meeting link. Visitors or anyone else interested in attending this meeting must email Jackie Rollins at JackieRollins02@aol.com for an invitation.