International Penalties and Abatement Strategies

Represent Clients Effectively in International Non-Compliance Exam or Penalty Abatement Engagement -Recorded 12/4/18

The IRS is focusing their resources on international tax compliance; as such, practitioners are seeing increasing numbers of examinations in this area along with FBAR and international information return penalties.  We will discuss in detail methods to defeat these penalties, such as reasonable cause, as well as how to effectively represent clients in either an international non-compliance examination or penalty abatement engagement. In addition, we will look at case studies to bring a real-life perspective to these issues.

Learning Objectives:

  • Describe the penalty structures for FBARs and other international information returns.
  • Explain “reasonable cause” in the context of FBAR and international information return penalties and how to effectively demonstrate reasonable cause and advocate for your client.
  • Understand the different ways to contest FBAR and international information return penalties both pre-assessment and post-assessment.

Your registration includes 2 IRS CE as well as:

  • Downloadable course manual and implementation tools as appropriate. These materials are available for download when you log into the webinar.
  • The opportunity to listen to the optional presenter and the other members of the Compass Tax Educators instructional team during the optional question-and-answer session held during the original recording.

Prerequisite: None

Advanced Preparation: None

Program Level: Basic

IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00114-18-S

Delivery Method: Self-study/On-demand

Field of Study: Federal Tax Law (IRS)

Credit hours: 2 IRS

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators.  See below for more information regarding administrative policies, such as complaints or refunds, or contact Sherrill Trovato, EA, USTCP, President of Gregory & Associates, Inc., at 714.777.9359.  There are no prerequisites or advanced preparation required for this webinar.  

IRS Provider Number: NMVBP This webinar has been designed by Gregory & Associates, Inc. to meet the requirements of the IRS Return Preparer Office, including sections 10.6 and 10.9 of Department of Treasury's Circular No. 230.  This does not constitute an endorsement by the IRS RPO.

Webinar Policies, Refunds, Cancellations: 

CE credits are available on the on-demand webinars only by receiving a passing score of 70% on the quiz that is available to you after completion of the on-demand webinar.  The quiz must be completed within 3 months of the date the on-demand webinar is purchased to qualify for CE credit.  Upon completion of the quiz, send an email to with your name and PTIN if you wish to have IRS CE credit uploaded on your behalf and your PTIN doesn't appear on the certificate.

Compass Tax Educators provides high quality instruction and content.  There are no refunds for the purchase of on-demand webinars, but if you experience technical difficulties while viewing a webinar, contact us to resolve the issue.

If you have any questions regarding our refund policy, or any other administrative policy, please contact Sherrill Trovato, EA, USTCP at 714.777.9359 or Geri Bowman, CPA, EA, USTCP at 330.628.0415.

Course Content

1 Video
1 Quiz
1 Survey
Mary Beth Lougen
Mary Beth Lougen

About the instructor

INSTRUCTOR MARY BETH LOUGEN, EA, USTCP is the Chief Operating Officer of Expat Tax Tools, a niche tax software company that produces applications specifically for international practitioners. Current offerings include applications that prepare Form 8621 for PFICs, a foreign capital gains calculator, and a §965 transition tax calculator. Upcoming offerings include a crypto currency tax calculator with a database that includes USD values for crypto to crypto exchanges. Lougen is also the founder and president of American Expat Tax Services, a boutique income tax preparation firm that specializes in all areas of U.S. and Canadian tax preparation and compliance. She has 35+ years of U.S. income tax experience working in both the U.S. & Canada. She is an Enrolled Agent, a United States Tax Court Practitioner, and a respected writer and teacher in the world of international taxation.

Buy a Bundle and Save!

International Tax - Series 1 includes 3 international tax courses which cover the fundamentals.  

International Tax - Series 2 includes 3 intermediate courses which cover Passive Foreign Investment Companies in depth.

International Tax - Series 3 includes 3 advanced courses covering GILTI, International Penalties and Fixing Non-Compliance.

The Full International Series is also available in a Bundle and includes 9 courses! 


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