IRS Practice Series: 10 Steps to Resolving Collection Issues

Author: Eva Rosenberg

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Learn how to resolve collection issues with an overview of the qualifications for and benefits of each type of resolution, as well as a detailed guide to which resolutions offer the best outcome for each client.

Publication Date: May 2019

Designed For
Any proactive, current or prospective, Circular 230 practitioner that understands the IRS is ramping up the "close the tax gap". Tax practitioners who want to protect their existing clients from IRS' predatory collections action and grow their business into this rapidly expanding market.

Topics Covered

  • Collect Your Fee FIRST!
  • Gather Information
  • Understand the Statutes
  • Know & Evaluate Your Options
  • Determine Your Strategy
  • Set Plan of Attack
  • Contact IRS & Set the Stage
  • Provide Documentation
  • Hurry Up and Wait
  • Re-evaluate & Follow-up

Learning Objectives

  • Identify the methods for resolving collection issues
  • Recognize how to expand practice base to include representation
  • Identify the best way to reduce a client's tax debt
  • Differentiate options to offer a client
  • Recognize what must happen to start the clock on the Statute of Limitations
  • Identify what stops the Statute of Limitations
  • Describe the installment agreement balance the IRS is required to accept
  • Recognize the fee for an Installment Agreeemnt
  • Identify legitimate reasons for requesting audit reconsideration
  • Recognize the maximum tax liability an individual can have and still get an online Installment Agreement
  • Identify legitimate reasons to abate a penalty
  • Recognize when the IRS will automatically accept your request for an Installment Agreement
  • Describe which forms to use when filing an Offer in Compromise: Doubt as to Collectibility
  • Identify what the IRS does not look at when considering a request for Currently Non Collectible status


Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
IRS Practice Series: Overview of Collection Issues (or equivalent knowledge)

Advance Preparation

Registration Options
Regular Fee $59.00

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