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.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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
Publication Date: September 2026
Designed For
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
- Recognize how to 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
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Jim Buttonow
Jim Buttonow, CPA, CITP, has been a leader in helping taxpayers and tax professionals resolve tax problems with the IRS.
For 19 years, Jim worked at the IRS in various compliance enforcement positions. Since 2006, Jim has been in private practice and tax and accounting software development. Jim consulting practice focuses on the areas of tax controversy and tax administration. Jim led product development and marketing for a successful software company that developed tax problem software for tax professionals and has developed and implemented post-filing tax services to large tax providers, such as H&R Block and Jackson Hewitt. This software is currently being used by tens of thousands of tax professionals and businesses in the United States.
Jim has been an IRS partner in improving IRS operations and post-filing service to taxpayers. Jim served as chairperson of the IRS Electronic Tax Administration Advisory Committee (ETAAC) in 2015 and 2016 during which ETAAC played a central role in promoting the IRS digital strategy to develop transformative technology solutions to systemic challenges in tax administration. Jim also served as the North Carolina representative on the IRS’ Taxpayer Advocacy Panel (TAP) from 2020-2022.
Jim regularly speaks on areas of tax administration and problem solving to national associations and has testified before Congress in areas of tax administration. He has also published many articles in industry publications. In his articles, Jim focuses on delivering practical insights, advocating for IRS transparency and efficiency, and proposing innovative large-scale solutions for taxpayers and tax professionals.
Jim currently authors the Tax Problems and Solutions Handbook, a publication aimed at helping tax pros work more effectively in post-filing matters and resolving their clients’ most common tax problems. The book can be found online at TaxProblemsHandbook.com. Jim can be reached at Jim@buttonowcpa.com or at his website at buttonowcpa.com.