Date: June 23rd , 2026

Time: 2pmET | 1pm CT | 12pm MT | 11am PT

Duration: 120 Minutes

Description:

Successfully representing business clients before the IRS requires more than preparing accurate returns—it demands strategic case management, precise financial analysis, and a firm grasp of entity‑level compliance rules. Tax professionals must be able to assess a business’s overall situation, choose an appropriate resolution path, and balance IRS expectations with the client’s need to remain operational and profitable. This course gives you a clear, step‑by‑step framework for guiding business taxpayers through audits, collection actions, installment agreements, and penalty relief requests with confidence.

In this instructor‑led program, we will unpack the core compliance obligations for different business entity types and show you how to properly classify and support business expenses. You’ll learn how to translate business financial data into accurate IRS financial statements (Forms 433‑B and 433‑A), how to use those forms to structure realistic payment solutions, and how to build effective defenses against the Trust Fund Recovery Penalty. By the end of the session, you will know how to present a business’s financial condition in a way that supports feasible resolutions, protects cash flow, and positions your clients to meet their tax obligations without jeopardizing long‑term viability.

Major Topics Covered:

• Compliance requirements for corporations, S corporations, partnerships, and sole proprietors.
• Resolution options for BMF taxpayers (ACS vs. Revenue Officer handling).
• Preparing and leveraging IRS Forms 433‑B and 433‑A in business cases.
• Proper classification and documentation of business expenses.
• Trust Fund Recovery Penalty (TFRP) risk assessment and defense strategies

Learning Objectives:

By the end of this course, participants will be able to:

• Identify and explain key federal tax compliance requirements for corporations, S corporations, partnerships, and sole proprietorships.
• Evaluate and compare available resolution options for Business Master File (BMF) taxpayers, including cases handled by ACS versus Revenue Officers.
• Use business books and records to accurately complete IRS collection information statements, including Forms 433‑B and 433‑A.
• Correctly classify and document business expenses for both tax reporting and financial statement purposes.
• Develop and present arguments to prevent assessment or enforcement of the Trust Fund Recovery Penalty (TFRP) against responsible individuals.

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
• Attendance Requirement:  Yes
• Session Duration: 120 Minutes

Who Will Benefit:

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

About Our Speaker

Jessie Seaman, Esq & EA

Jessie Seaman, Esq & EA, is a licensed Florida attorney and IRS Enrolled Agent. Jessie brings over ten years of state and federal tax controversy and representation to Community Tax clients. Prior to joining Community Tax, she spent over seven years with a leading national tax resolution firm. She has overseen tens of thousands of tax resolution cases from the simplest financial privacy plans to the to the most complex business cases and high-profile celebrity clients.

Jessie is a Florida Native, growing up Boca Raton and moving to Tampa in 2000 for her undergraduate studies. While attending the University of South Florida, Jessie studied abroad in Costa Rica and eventually graduated with a double major: B.A. in Philosophy & B.A. in Political Science. In 2006, she was offered a scholarship from Florida Coastal School of Law in Jacksonville, FL, where she graduated with a Juris Doctorate in 2009. During law school, Jessie interned with the ACLU, worked at Learn to Read, a local non-profit advocating for adult literacy, and was chosen by the Florida Coastal Academic Success Department to mentor incoming students on how to be successful in law school.