About
This course provides a comprehensive overview of the Internal Revenue Service (IRS) structure and divisions, the types of issues that can arise after a return is filed, and the critical role of tax representation in resolving tax controversies.

2 IRS CE/2 CTEC CE/2 NASBA CPE*

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*Self-Study recording not available for NASBA CPE credit.

IRS Program #: 7Q3WU-
CTEC Course #: 6248-CE-
When
Tuesday, August 5, 2025 · 3:00 p.m. Eastern Time (US & Canada) (GMT -4:00)
Presenters
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Nicole Ramos
Director of Continuing Education
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Heather Posey, EA
EA
Heather is an Enrolled Agent and fellow of the National Tax Practice Institute. She has over a decade of experience in tax compliance and controversy on the federal and state levels for individuals and small businesses. She has represented clients in a wide variety of cases, including collection enforcement defense, examination defense, Trust Fund Recovery Penalties, penalty abatements, and innocent spouse relief requests before various IRS units and state revenue agencies.

Heather is a passionate volunteer with the Maryland Volunteer Lawyers Service (MVLS) Low-Income Taxpayer Clinic, and earned the "Young Volunteer of the Year" award in 2020. She is currently a student at the University of Baltimore School of Law, where she serves on the executive board of the Business and Tax Law Association. In her free time, Heather enjoys traveling, off-roading, and swimming.
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