Handling an IRS Collection Case: From Initial Call to Offer Acceptance
Author: Eric L Green
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Many practitioners believe IRS collection activities to be random, when in fact the process is a very direct and formulaic approach to resolving back tax debts. This course will explain the process so you can easily understand where your client is in the collection process, and where the opportunities exist to resolve your client’s back-tax issue. Join expert, Eric Green, as he includes sample forms and letters so practitioners can see what the various IRS notices look like and recognize them when they show up.
Publication Date: May 2022
Topics Covered
- The Current State of IRS Collection
- The Tax Collection Process
- Collection Appeals
- Collection Alternatives
Learning Objectives
- Recognize how to explain the process so you can easily understand where your client is in the collection process
- Identify where the opportunities exist to resolve your client's back-tax issue
- Identify how to utilize sample forms and letters to see what the various IRS notices look like and how to recognize them when they show up
- Recognize which form reflects the first billing notice sent to a taxpayer regarding unpaid taxes
- Recognize which processes allows a taxpayer to get their case in front of an appeals officer and reflects a procedural review to make sure the collection division has followed procedure
- Identify the number of different types of installment agreements
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
