♛ Live Cohort · July 14 – August 20, 2026Early Bird Ends April 27

The Defensible
File Intensive™

A 6-week live cohort for tax professionals who want audit-proof files, ERO-level compliance, and real feedback from The Tax Empress — before the IRS shows up.

Early Bird Price Ends In

19
Days
01
Hours
31
Min
29
Sec
6
Live Modules
12
Zoom Sessions
90
Min Per Session
100%
IRS-Focused Content
The Reality

The IRS proposes penalties on
90% of preparers
they examine.

Most of them did not make math errors. They made documentation errors. They asked the right questions — they just never wrote it down. That is the gap this cohort closes.

The IRS reviews a minimum of 25 client files per due diligence visit. The penalty is $600 per credit per return. One audit visit can cost a preparer $15,000 or more — not because they filed incorrectly, but because their file could not be defended.

$600 per credit per return — the IRS penalty rate
25+ files reviewed per examination visit
3 years — the retention requirement under IRC §6107
EROs are liable for every preparer under their EFIN
90%+ of examined preparers receive a proposed penalty
The Curriculum

6 Modules. 12 Sessions.
One Standard.

01

Due Diligence Foundations

The Five Questions Framework

Master the IRS due diligence standard for EITC, CTC, AOTC, and HOH. Learn what the examiner looks for first — and how to make your file bulletproof before they arrive.

  • Form 8867 line-by-line walkthrough
  • The 5 questions every file must answer
  • Document retention rules (IRC §6107)
  • What 'knowledge standard' actually means
02

Head of Household & EITC

The Highest-Risk Credits

HOH and EITC are the two most audited areas in tax preparation. This module gives you the exact documentation framework that protects you when the IRS calls.

  • HOH qualifying person tests
  • EITC income and residency verification
  • Relationship documentation that holds up
  • 9 real scenarios — what went wrong and why
03

Schedule C & Self-Employment

Expense Documentation That Defends Itself

Schedule C is the IRS's favorite audit target. Learn the expense ratio framework, the limitation library, and how to document business income that cannot be challenged.

  • Expense ratio benchmarks by industry
  • Home office and vehicle documentation
  • Business purpose statements that work
  • Hobby loss rules and how to avoid them
04

File Notes & Preparer Defense

Writing Notes That Protect You

Most preparers ask the right questions but never write it down. This module teaches you how to write contemporaneous notes that become your defense in an IRS examination.

  • The anatomy of a defensible file note
  • Bad notes vs. good notes — live comparison
  • What to document when the client pushes back
  • ERO liability and how to protect your EFIN
05

Mock IRS Audit

Simulate the Examination Before It Happens

The most powerful session in the cohort. You will face real examiner questions on real file scenarios. Ariesa plays Agent Johnson. You defend your file — live.

  • IRS examination process from start to finish
  • How to respond to IDR requests
  • What to say — and what never to say
  • Live hot seat with real-time feedback
06

Implementation & Certification

Build the System. Earn the Certificate.

Leave with a complete compliance system installed in your practice. File checklist, client intake script, documentation templates, and your Elevation Compliance Certificate.

  • Complete file checklist (printable)
  • Client intake script for high-risk returns
  • Documentation template library
  • Elevation Compliance Standard certification
Investment

Early Bird Ends April 27

Price increases to $497 after the deadline. No exceptions.

PTIN Holder

Individual tax preparer

$247$497

Early Bird · Ends April 27

  • All 6 live Zoom modules
  • 12 sessions (Tue & Thu)
  • Lab assignments with feedback
  • Private Skool community
  • Certificate of completion
  • Session replays
Register — PTIN Holder
Most Popular

EFIN Holder / ERO

Office owner or ERO

$247$497

Early Bird · Ends April 27

  • Everything in PTIN tier
  • ERO liability deep-dive content
  • EFIN protection framework
  • Team compliance checklist
  • Priority hot seat placement
  • Certificate of completion
Register — ERO / EFIN Holder

Elevation mentees who paid $997+ receive complimentary access. Email [email protected] to confirm.

Schedule

12 Sessions Over 6 Weeks

July 5
Orientation
Inner Circle only
July 14 & 17
Week 1 — Module 1
Due Diligence Foundations
July 21 & 24
Week 2 — Module 2
HOH & EITC
July 28 & 31
Week 3 — Module 3
Schedule C
Aug 4 & 7
Week 4 — Module 4
File Notes & Defense
Aug 11 & 14
Week 5 — Module 5
Mock IRS Audit
Aug 18 & 21
Week 6 — Module 6
Implementation & Cert
By Sept 1
Certificates Issued
Qualifying participants

All sessions at 7:00 PM Eastern · Tuesday & Thursday · Zoom

Questions

Frequently Asked

Last Call

Your file either defends you
or it doesn't.

The Defensible File Intensive™ is the only live cohort taught by a working ERO and IRS compliance strategist who has been in the examination room. Early Bird pricing ends April 27.

19
Days
01
Hrs
31
Min
29
Sec
Register Now — Early Bird $247

Questions? Email [email protected]