National Tax Practice Institute® (NTPI)

Purchase NTPI On-Demand

All three levels of NTPI are available for purchase virtually*

*They expire one year from purchase, so make sure to plan accordingly

Finished all three NTPI levels? Let us know and get the most up-to-date information on graduation events by filling out the NTPI Graduation Form.

Earn the NTPI Fellow designation

Gain the network of NAEA, America’s Tax Experts

Join the EA and NTPI Fellow community

Take advantage of graduate level classes

What Is NTPI?

The National Tax Practice Institute (NTPI®) is a three-level program designed to prepare tax professionals for a career in tax representation. With each level of this program, the core curriculum enables participants to expand their knowledge and skills, and gain the confidence needed to successfully guide their clients through the often-challenging maze of IRS codes, internal regulations, and agency structure. Please note that this program is open only to enrolled agents, CPAs, and tax attorneys.

Those who complete Levels 1, 2, and 3 earn the distinction of NTPI Fellow®, a designation held by the nation’s top tax practitioners.

How to Become an NTPI Fellow

NAEA’s 2024 National Tax Practice Institute: Level 1 was offered this summer during Tax Summit. Level 2 is available on-demand, and Level 3 will be hosted by NAEA November 12-15, 2024 virtually.

Who Should Enroll?

Tax professionals looking to expand their careers or expand their practices by representing clients in front of the IRS. In order to enroll in the National Tax Practice Institute™ (NTPI®), you must be an enrolled agent*, CPA, or tax attorney. These are the only three professional groups that have full rights of representation before the IRS. That means that not only can you speak directly to the IRS regarding your client’s taxes without them being present, you will represent them in an IRS audit, collection, or appeal process.

What Is NTPI?

Curriculum Breakdown

The process of becoming an NTPI Fellow often takes several years, but the learning doesn’t stop there. As a whole, NTPI Fellows are individuals who exceed IRS’ minimum standard for continuing education and are dedicated to staying on top of the latest changes to the tax code. Many NTPI Fellows participate annually in NTPI’s Graduate Level courses in Representation because they don’t want to miss a thing.

Level 1 Curriculum

L1.01.21 – Introduction to Representation — (2 CE)
L1.02.21 – Statute of Limitations (SOLs) – (2 CE)
L1.03.21 – The IRS Examination Process – (2 CE)
L1.04.21 – The IRS Collection Process – (2 CE)
L1.05.21 – IRS Transcript Analysis – (2 CE)
L1.06.21 – Non-Filers and SFR Assessments – (2 CE)
L1.07.21 – Introduction to Examination (2 CE)
L1.08.21 – Overview of Collection Alternatives – (1 CE)
L1.09.21 – Basic Installment Agreements – (1 CE)
L1.10.21 – Financial Analysis Process – (2 CE)
L1.11.21 – Ethics (Level 1)– (2 CE)
L1.12.21 – Managing Confidential Client Data – (2 CE)
L1.13.21 – Capstone Course (Level 1) – (2 CE)

By the end of NTPI Level 1, a participant will be able to successfully complete the following engagements.

  • Review a taxpayer’s IRS transcripts and case data to determine appropriate resolution strategies.
  • Get a non-filer into filing compliance.
  • Resolve automated underreporter notices, such as Notice CP2000.
  • Establish a guaranteed or streamlined installment agreement for a taxpayer.
  • Request penalty abatement using First Time Abate procedures.

Level 2 Curriculum

L2.01.21 –FOIA Requests (1 CE) 
L2.02.21 – Internal Revenue Manual (1 CE) 
L2.03.21 – The Audit Reconsideration Process (2 CE) 
L2.04.21 – Office Audit Case Study (2 CE) 
L2.05.21 – Enforced Collection Actions (2 CE) 
L2.06.21 – Offers in Compromise (2 CE) 
L2.07.21 – Collection Appeals (2 CE) 
L2.08.21 – Examination Appeals (2 CE) 
L2.09.21 – Penalty Abatement Strategies (2 CE)
L2.10.21 – Introduction to Business Representation (2 CE)
L2.11.21 – Ethics (Level 2) (2 CE) 
L2.12.21 – Case Management Strategies (2 NAEA CPE) 
L2.13.21 – Capstone Course (Level 2) (2 CE)  

By the end of NTPI Level 2, a participant will be able to successfully complete the following engagements.

  • Determine the best way to challenge an existing audit assessment. 
  • Determine which collection appeal option is appropriate for a taxpayer. 
  • Get a levy released for a taxpayer. 
  • Determine the best method of penalty abatement and request it. 
  • File an offer in compromise for a taxpayer. 
  • Represent a client in an office examination. 

Level 3 Curriculum

L3.01.22 – Advanced Financial Analysis (2 CE)
L3.02.22 – Trust Fund Recovery Penalty Process (2 CE)
L3.03.22 – Introduction to Criminal Tax (1 CE)
L3.04.22 – Bankruptcy and Taxes (1 CE)
L3.05.22 – Lien Defenses (2 CE)
L3.06.22 – Spousal Relief (2 CE)
L3.07.22 – Business Entity Examination Issues (2 CE)
L3.08.22 – Tax Research and Resources (2 CE)
L3.09.22 – Advanced Appeals (2 CE)
L3.10.22 – Field Audit Case Study (2 CE)
L3.11.22 – Marketing (2 NAEA CE)
L3.12.22 – Ethics (Level 3)
L3.13.22 – Capstone Course (Level 3) (2 CE) 

By the end of NTPI Level 3, a participant will be able to successfully complete the following engagements.

  • Challenge a taxpayer’s liability for a tax assessment or unpaid balance with an innocent spouse defense. 
  • Represent a taxpayer in an IRS field examination with a revenue agent. 
  • Contest the issuance of a notice of federal tax lien. 
  • Contest liability for the trust fund recovery penalty. 
  • Partner with an attorney on bankruptcy cases with tax components. 

NTPI Level 3 will be offered as a Live Webinar Series from November 12-15, 2024.

Grad Level Curriculum

Advanced Collections Case Study (2 CE)
Representation Update (2 CE)
Practice Management and Marketing (2 NAEA CE)
New Case Law Relevant to Representation (2 CE)
Ethics (2 CE)
Four electives (8 CE) 

Program Requirements

Already started your NTPI Fellow journey, either in person or virtually, and want to find out how to complete it? See the detailed requirements page for those that have already started their NTPI journey here.

To enroll in the National Tax Practice Institute™ (NTPI®), you must be an enrolled agent, CPA, or tax attorney. Participants must finish all three levels to receive the designation.

Finished all three NTPI Levels? Let us know and get the most up to date information on graduation events. Fill out the NTPI Graduation Form.

For Current NTPI Fellows

Every quarter, we offer exclusive webinars for NTPI Fellows and those in the pipeline. Join your Fellow cohort in watching the NTPI Ask the Expert webinar, connecting in the NTPI Fellow Roundtable, and advancing your skills in the Graduate webinars. These are free or discounted webinars for NTPI Fellows.

Current NTPI Fellows

Find Upcoming NTPI Webinars 

NTPI Graduation

Finished all three NTPI Levels? Let us know and get the most up-to-date information on graduation events. Fill out the NTPI Graduation Form.

Continuing Education

NAEA is registered with the following organizations to offer continuing education credit (CE). This course qualifies for IRS and CTEC continuing education hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN account by the end of the month after receiving the certificate, please contact NAEA at education@gafmacademy.com. To request to have Continuing Education Hours reported to CTEC, contact NAEA Education at education@gafmacademy.com.

Learn more about all NTPI Education offerings

ntpi program requirements
for current NTPI fellows
ntpi graduation 2023

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