IRS Collection Trends and the 4 Alternatives When Your Clients Owe Back Taxes

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Millions of taxpayers continue to carry unresolved IRS tax debt, and collection enforcement activity has intensified in recent years. When clients cannot pay their tax liability in full, they look to their tax advisor for clear guidance on viable IRS collection alternatives that protect assets, minimize enforcement risk, and create achievable resolution paths.

This practical, marketing-focused online course provides tax professionals with a structured framework for navigating IRS collection trends and applying the four primary alternatives available when clients owe back taxes. Participants will analyze current IRS enforcement tools—including liens, levies, and passport restrictions—while learning how to evaluate and implement both simple and complex collection alternatives. Through real-world insights and best practices, this course equips you to confidently recommend the most effective solution, explain options clearly to clients, and efficiently execute IRS collection resolutions that align with each client’s financial reality.

Who Should Attend
This course is designed for tax and financial professionals who want to confidently advise clients facing IRS collection action and deliver effective, compliant resolution strategies

Topics Covered

• Current IRS tax debt and collection enforcement trends
• IRS collection enforcement tools and compliance triggers
• Overview of IRS collection alternatives to full payment
• Simple IRS collection alternatives and qualification requirements
• Complex and financial hardship collection alternatives
• Offer in Compromise eligibility, types, and settlement evaluation
• Best practices for communicating with the IRS and managing client expectations

Learning Objectives

• Identify current IRS collection enforcement activities and compliance trends
• Analyze taxpayer profiles that are most likely to face IRS collection action
• Differentiate IRS collection enforcement tools, including liens, levies, and passport restrictions
• Evaluate simple and complex IRS collection alternatives to determine the most appropriate resolution pathway
• Apply the terms and qualification requirements for extensions to pay and installment agreements
• Assess eligibility for financial hardship options, including currently not collectible status and offers in compromise
• Apply practical strategies and best practices to efficiently secure IRS collection alternatives for clients

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None