Options for Clients Who Cannot Pay the IRS (Completed)

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Millions of taxpayers struggle each year with unpaid IRS balances, and many of them turn to trusted professionals for guidance. If your clients face financial hardship and cannot pay their tax obligations, you need practical strategies to help them navigate IRS collection alternatives confidently.

In this course, tax expert Jim Buttonow, CPA/CITP, will walk you through the full spectrum of IRS options available when clients cannot pay in full. You’ll learn how to evaluate and implement solutions such as installment agreements, extensions to pay, currently not collectible status, and offers in compromise. Gain insider tips on avoiding enforced collection actions like liens, levies, and passport restrictions, and discover how to position yourself as the go-to advisor for clients in distress.

By the end of this session, you’ll have the tools and knowledge to guide clients toward the best resolution—efficiently and effectively. Don’t miss this opportunity to strengthen your advisory role and deliver real value when your clients need it most.

Who Should Attend
Tax professionals and tax firm leaders who need to help their clients evaluate, select, and execute IRS collection alternatives when they cannot full pay their balances owed to the IRS.

Topics Covered

• Current trends in taxpayers who owe and cannot pay the IRS- including taxpayers who are facing collection enforcement
• IRS collection enforcement options, including liens, levies, and passport restrictions
• The simple and complex IRS collection alternatives, and the most common alternatives selected by taxpayers
• The terms, conditions, and how to obtain the simple IRS collection alternatives: the extension to pay, the new simple installment agreement, and the seldom used, but helpful, full pay non-streamlined installment agreement
• The terms, conditions, and how to obtain the complex IRS collection alternatives: the ability to pay installment agreement, currently not collectible status, and the offer in compromise
• The types of offers in compromise options and how to determine if a taxpayer qualifies and can pay an offer in compromise settlement
• Tips and best practices in dealing with the IRS to obtain a collection alternative

Learning Objectives

• Identify trends in IRS collection and collection enforcement
• Recognize how to help your client avoid enforced IRS collection (liens, levies, and passport restrictions)
• Recognize how to explain IRS collection alternatives
• Determine which alternative is best
• Recognize and apply the rules for the various types of IRS installment agreements, currently not collectible status, and extensions to full pay
• Identify when an offer in compromise a viable alternative for your client
• Advise your client which IRS collection alternative is best for their situation

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None