The IRS Collection Process
Author: Susan Harper
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
When taxpayers fail to pay their taxes in full, the IRS collection process begins—and it can lead to serious consequences if not handled properly. Understanding this process is critical for tax professionals who want to guide clients through compliance and avoid costly enforcement actions.
Join Susan Harper, a former IRS agent with decades of experience, for an informative and practical session that explains the steps from billing to collection, available payment options, and strategies for clients who cannot pay in full. You’ll learn how to help clients avoid federal tax liens, levies, and asset seizures, while exploring solutions such as installment agreements, offers in compromise, and currently not collectible status. This is an entertaining and informative discussion in this 4-part series (various roles of the IRS).
This course equips you with actionable insights to protect your clients and minimize risk during IRS collection proceedings.
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
Publication Date: January 2026
Topics Covered
- Taxpayer Rights
- Billing to Collection Process
- IRS Payment Options
- Collection Actions and Enforcement Tools
Learning Objectives
- Identify the general steps from billing to collection at the IRS
- Explain how to educate clients on responding to IRS bills
- Evaluate available options for paying in full
- Assess alternatives for clients unable to pay in full
- Recognize potential IRS collection actions for unpaid accounts
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
