Dealing with IRS Collection: Advanced Techniques You Probably Don’t Know but Should

Author: Eric L Green

Master IRS Tax Collection Processes and Opportunities to Help Clients through the Collection Appeals Process
Increased IRS enforcement activities are sending more individual and small business taxpayers scrambling for professional help in resolving IRS problems. Key to your success in helping your clients is understanding the Collections process, knowing when to use the Appeals function, and being able to identify the opportunities to resolve your tax client's issue. This two-hour CPE course will offer you expert instruction on how to move from problem to successful resolution.

The IRS is using every tool it has available to identify taxpayers who owe back taxes in its efforts to close the "tax gap" and collect owed revenues. With its automated "underreporter" and automated substitute for return systems, the IRS has become better at identifying non-filers and is sending more taxpayers into the Collection Division inventory as never before. There are more than 12.4 million taxpayer accounts in the IRS Collection Division's inventory! IRS lien filings are up a staggering 1,600% over the past 10 years, and levies served on third parties have increased 475% during the same period.

Highly regarded tax controversy expert and instructor of the new CCH® IRS Representation Certification Program, Eric L. Green, J.D., LL.M., will provide a practical review of IRS Collection Division procedures, including how the process works from beginning to end, and discuss recent changes rolled out by the IRS. Green will share his seasoned expertise and strategies on how to successfully represent clients in IRS Collections proceedings.

Publication Date: July 2018

Designed For
All professionals involved in tax planning, tax return preparation, and taxpayer representation for individuals and small business owners will benefit from this seminar.

Topics Covered

• The "Tax Gap"
• Recent changes in IRS enforcement
• The IRS Collection process
• The Collection Appeals process
• Options for resolving the taxpayer's back tax issues
• Litigating collection issues in United States Tax Court

Learning Objectives

• Identify and apply IRS Collection procedures
• Recognize how to utilize the Collection Appeals process
• Identify steps to take and opportunities to help clients resolve their IRS tax debt
• Describe the options a taxpayer has when receiving final notice from the IRS
• Differentiate options for resolving an outstanding debt involving setting up a payment plan
• Recognize which taxpayer should consider filing the state tax return first in order to get the State in the first position to receive payments
• Describe why IRS collection is the hottest area right now
• Identify what private debt collectors do for the IRS
• Recognize when the 10-year collection statute begin
• Identify which which circumstance enforcement action will continue even after a taxpayer files Form 12153
• Describe what action the IRS has to take to place a lien on taxpayer's property
• Recognize which installment agreement a taxpayer doesn't have to disclose to the IRS

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of federal taxation concepts and IRS collections.

Advance Preparation
None