Client Representation Before the IRS Collection Division (Completed)

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This session will address IRS collection enforcement. The discussion 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.

Topics Covered

• IRS collection tools
• The assessment lien vs a filed notice of federal tax lien
• IRS collection notices
• Levies and seizures
• Collection due process appeals
• Statute of limitations for collection
• Installment agreements
• Offer in compromise settlements
• Bankruptcy as a solution to tax liabilities

Learning Objectives

• Review of the IRS collection process and how a tax lien is created
• Understanding the IRS enforcement tools, including the use of liens and levies
• Understanding the various collection notices and when and how to file an appeal
• Knowing when to use the Taxpayer Advocate's office to resolve an issue
• How to obtain an installment agreement and when to consider better alternatives
• Understanding when an Offer in Compromise is a viable option for settling a tax liability
• Understanding when bankruptcy can be utilized to resolve a tax liability

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Prior Knowledge of IRS Process

Advance Preparation
None