Client Representation Before the IRS Collection Division
Author: Gary P. Bluestein
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course will address IRS collection enforcement. The course will highlight the uniqueness of the IRS as a creditor and the mechanisms used to collect an outstanding tax debt. It will also review the possible solutions to a large tax liability.
Publication Date: July 2024
Topics Covered
- IRS Collection Enforcement
- Creation of a Tax Liability
- Trust Fund Taxes
- IRS Collection Notices
- Liens and Levies
- Appeal Rights
- Collection Statute of Limitations
- Installment Agreement
- Offer in Compromise
- Bankruptcy
- Criminal Issues
Learning Objectives
- Identify the IRS collection process and how a tax lien is created
- Identify the IRS enforcement tools, including the use of liens and levies
- Identify the various collection notices and when and how to file an appeal
- Identify when to use the Taxpayer Advocate's office to resolve an issue
- Recognize how to obtain an installment agreement and when to consider better alternatives
- Recognize when an Offer in Compromise is a viable option for settling a tax liability
- Recognize when bankruptcy can be utilized to resolve a tax liability
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Prior Knowledge of IRS Process
Advance Preparation
None
