This course provides a concise overview of how the Internal Revenue Service (IRS) thinks. The session reviews how the agency uses behavioral insights -- the study of how people reflect and behave -- to drive compliance, positively impact taxpayer engagement, and reduce taxpayer burden.
DESIGNED FOR
Practitioners who want to better understand how behavioral insights impact IRS operations and how this cognitive concept can be used by accountants to improve their interactions with the agency.
BENEFITS
Highlight the corporate cognitive-culture and psychological foundations of IRS processes, policies, information products and rulings
Explore IRS communication dynamics with taxpayers and tax professionals
Use an “IRS lens” to more rationally and pragmatically interact with the agency
HIGHLIGHTS
- Behavioral insights (BI) Primer
- How and why BI are used by the IRS
- IRS and individual decision-making
- IRS and environmental and design considerations
- IRS and social norms
- IRS “top of mind” issues
- BI and Implementation of tax reform legislation
- BI and private debt collection
- BI and online taxpayer accounts
- BI and taxpayer rights in “real” vs. “unreal” audits
- BI and the tax-exempt approval process
- BI and passport renewal and revocation
- How to use BI to more mindfully interact with the IRS to improve outcomes
COURSE LEVEL
Overview
PREREQUISITES
None
ADVANCE PREPARATION
None