IRS Practice Series: IRS Potpourri: Types of IRS Relief, Tax Gap, Common IRS Penalties Webinar

Thursday, October 22, 2026 · 9:00am PT / 12:00pm ET

Explore four types of relief for a potential client (spouse or former spouse), for example, to be relieved of the tax, interest, and penalties on a joint tax return. Discover who is eligible for relief, what type of relief, and how to request relief.

The gross tax gap is the difference between true tax liability for a given tax year and the amount paid on time. It is comprised of the nonfiling gap, the underreporting gap, and the underpayment (or remittance) gap. The net tax gap is the portion of the gross tax gap that the IRS will never recover through enforcement or other late payments. Measuring the tax gap is important for tax authorities and policymakers primarily to assess tax compliance, inform resource allocation, and ensure fairness in the tax system. Understand how this translates to you and your clients.

Also, delve into the IRS’s Penalty Handbookto understand the distinct types of penalties and their impact on voluntary compliance. Learn how to calculate, pay, remove/reduce, dispute, and avoid penalties.

Topics Covered

• Types of IRS Relief
• Eligibility for IRS Relief
• Tax Gap Measurements and Importance
• IRS
  Penalty Handbook
• Common Penalties
• Penalty Calculation, Removal/Reduction, Dispute, and Avoidance
• Learning Objectives
  • Explore four types of relief for a potential client (spouse or former spouse
  • Discover who is eligible for relief, what type of relief, and how to request relief
  • Discuss the IRS tax gap and why it is important to tax authorities and policymakers
  • Understand how the tax gap results translate to you and your clients
  • Explore the IRS’s
    Penalty Handbook
  • Identify the distinct types of penalties and their impact on voluntary compliance
  • Learn how to calculate, pay, remove/reduce, dispute, and avoid penalties
    
    Level
    Basic
    Instructional Method
    Group: Internet-based
    Field of Study
    Taxes (2 hours)
    Program Prerequisites
    None