IRS TCO study plan

Map the four domains against your current knowledge and record a baseline score for each on a 1-5 scale

Outline the internal structure of the Internal Revenue Code as it applies to filing status, dependents, and gross income inclusions

Distinguish above-the-line deductions from below-the-line deductions using five self-written examples

Define the tax treatment of the most common income types (wages, self-employment, interest, dividends, retirement distributions) in your own words

Compute adjusted gross income and taxable income for two hypothetical taxpayers with different filing statuses

Apply the standard deduction, applicable credits, and estimated payment rules to determine a balance due or refund

Explain the difference between an information return and a return that reports tax liability, and identify who must file each

Summarize the key compliance obligations for self-employed filers, including quarterly estimated payments and self-employment tax

Enumerate the taxpayer rights in the Taxpayer Bill of Rights and give a concrete scenario illustrating each one

Trace the lifecycle of a return from filing through processing, examination, and appeal, noting where taxpayer contact occurs

Describe the collection process, including notice sequence, installment agreements, and offers in compromise

Identify the roles of the Taxpayer Advocate Service and when a case qualifies for its assistance

Resolve ten mixed practice questions spanning tax computation and procedural rights, and write the reasoning for each answer

Explain the statute of limitations rules for assessment, collection, and refund claims, and apply them to dated scenarios

Describe the examination process, including the difference between correspondence and field examinations and the taxpayer's representation options

Identify the penalties most commonly asserted and the defenses or reasonable-cause arguments available against each

Draft a case note template capturing facts, issue, applicable authority, action taken, and next step

Rewrite three vague case descriptions into specific, objective, fact-based narratives without conclusions or opinion

Practice explaining a complex procedural requirement in plain language suitable for a taxpayer with no tax background

Identify the documentation standards for contacts, disclosures, and record retention in a case file

Describe the indicators of fraud versus negligence and explain how intent is established through documentation

Outline the referral process, including what triggers a referral, what evidence is required, and who reviews it

Draft an objective summary of facts that supports a referral decision without advocacy language

Explain the boundaries of authorized access to taxpayer information and the consequences of unauthorized disclosure

Differentiate civil and criminal enforcement outcomes and identify which fact patterns point toward each

Describe the roles of the agencies and functions involved in enforcement referrals and how information flows between them

Analyze three hypothetical scenarios and select the appropriate enforcement or referral action with supporting reasoning

Identify common documentation failures that weaken a referral and state how to avoid each

Complete a full-length timed practice exam under test conditions and score it by domain

Re-teach your two weakest domains by writing a short explanatory summary of each without notes

Review your cumulative error log and confirm you can explain every previously missed concept correctly

Build a final one-page reference sheet of rules, deadlines, and procedural steps you tend to forget