Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2025 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
Whether by examination or through the collection process, there are times your client will need to seek an independent review of their case to get it resolved. This course will cover how the Independent office of Appeals operates, how clients can take their cases there to be considered, and how best to line up your client’s case to give them the best opportunity to resolve the tax debt.
Publication Date: December 2022
Topics Covered
- After the Exam - Appeal
- 30-Day v. 90-Day Letter
- Preparing for the Appeals Conference
- New AJAC Rules
- The Appeals Conference
- An Offer They Can't Refuse
- Collection Appeals
- Collection Process
- Preparation for the Collection Appeals
Learning Objectives
- Identify the various forms of collection appeals
- Recognize how to explain the role of tax compliance in the appeal
- Identify how cases can get to appeals
- Describe when each type of appeal is appropriate for your taxpayer's case
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Eric L Green
Eric is a partner in
Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York. The focus of Attorney Eric L. Green’s practice is civil and criminal taxpayer representation. Eric is a past chair of the Connecticut Tax Bar and is a Fellow of the American College of Tax Counsel. He is a frequent lecturer on tax topics for national organizations, and is the author of The Accountant’s Guides to IRS Collection and Tax Resolution. He was the creator and lecturer of the CCH IRS Representation Certificate Program, and Eric runs
Tax Rep LLC, which coaches CPAs, EAs and attorneys to represent taxpayers. Eric was previously a columnist for CCH’s Journal of Practice & Procedure, and has the weekly Tax Rep Network podcast.