IRS Practice Series: Hands-on Collections Workshop

Author: Eva Rosenberg, Michael Rozbruch

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

This course will discuss Collection Information Forms and use of National Standards and how to support your claims.

This webcast will discuss the various "how to" gather, understand and present documentation to support your case. The course will guide you through the 433 series of forms and explain when each form is used, what the national standards are and when to use them, when and how you can go beyond those standards and the documentation necessary, and helping you clients "plan their expenses" to get the best deal.

Publication Date: June 2016

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 tax practitioners who want to grow their business into this rapidly expanding market.

Topics Covered

  • Taxpayer Compliance
  • 433 Form series
  • National Standards for living expenses
  • Supporting documentation and strategies

Learning Objectives

  • Identify Collection Information forms, use of National Standards and how to support your claims
  • Recognize how to expand a tax practitioners practice base to include representation
  • Evaluate the earliest instance when to submit an offer
  • Identify how a client with limited funds should use the money, when they owe IRS back taxes for 5 years
  • Recognize which form to use to provide client's financial information and status to the IRS
  • Differentiate what must be sent to the IRS with the 433 form
  • Describe when you recommend an Offer in Compromise
  • Identify the best way to reduce a client's tax debt
  • Recognize how many levy notices the IRS sends to third parties in the 2014 fiscal year
  • Illustrate the hurdles to overcome when dealing with collection issues
  • Recognize where you can find the procedural rules IRS employees must follow to collect taxes
  • Identify the best strategy when working an offer case
  • Describe what taxes must be paid for your client to be in compliance
  • Recognize the options that will not toll or freeze the statute of limitations
  • Differentiate IRS forms
  • Identify a request for Currently Non Collectible status the IRS does not look at
  • Describe which expenses The Housing and Utility Standards covers
  • Identify the expenses covered by The Transportation Standards


Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
IRS Practice Series: Overview of Collection Issues and IRS Practice Series: 10 Steps to Resolving Collection Issues (or equivalent knowledge)

Advance Preparation

Registration Options

Regular Fee$49

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