IRS Practice Series: Understand the IRS Collection Process to Assist Your Clients!
Date: Friday, October 2, 2026
Instructor: Susan Harper
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
If your clients fail to pay their taxes in full when they file their tax returns, they will receive a bill for the amount they owe. This begins the collection process, which continues until the account is satisfied or until the IRS may no longer legally collect the tax. Learn what options are available for paying in full, as well as options when your clients cannot pay in full, such as an installment agreement, offers in compromise, and currently not collectible.
Topics Covered
- Taxpayer Rights
- Billing to Collection
- IRS Payment Options
- Various Collection Actions
Learning Objectives
- Identify the general steps from billing to collection at the IRS
- Recognize how to educate your clients about what to do when they receive an IRS bill
- Explore the available options for paying in full
- Explore the available options when your clients cannot pay in full
- Understand what the potential IRS collection actions are for those clients who fail to full pay
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
