Representation, Installment Agreements, OIC, Collections
Author: A.J. Reynolds
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 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
This course will be providing a synopsis on Client Representation, IRS Notices, Installment Agreements, Offer in Compromises, and everything in between. In addition, this course will assist in resolving clients worst tax debts and help them put their financial lives back together. The implementation and types of installment agreements will be reviewed. Furthermore, an inspection of Partial Pay Installment Agreements and the Currently not Collectible status will be provided. Types of Offers will be analyzed with an emphasis on the Doubt as to Collectability program. What payment options are available with Offers and how to calculate an amount that the IRS will agree to will be evaluated. Analysis on how to keep taxpayers in compliance with these programs will be discussed and effects on the statute of limitations.
Publication Date: June 2025
Designed For
All Tax Professionals who wish to assist their clients in various representation and collection issues.
Topics Covered
- Engagement Letters
- Conflicts of Interest
- Payment Alternatives
- Installment Agreements
- Offer in Compromise
- IRS Transcripts
Learning Objectives
- State an overview of Representation
- Explain the Taxpayers Bill of Rights
- Describe the Statutes
- Explain Installment Agreements
- Describe Offer in Compromises
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
