Unpaid taxes are one of the most common IRS enforcement issues. In this course, you will receive an overview of the IRS collection process, enforcement actions, and key concepts in representing clients in IRS collection matters. The course will explain how to evaluate each option and determine which is best for the client. Best practices to avoid enforced collection will also be explored.
After completing this course, you will be able to:
- Understand how the IRS collects back taxes through notices and enforcement.
- Know IRS collection enforcement options and how to prevent and remove IRS levy and passport restrictions.
- Determine and advise your client about IRS collection alternatives and which may be best for their situation.
- Apply the rules for the various types of simple agreements, including extension to pay agreements, guaranteed installment agreements, simple installment agreements, and full-pay non-streamlined installment agreements.
- Understand the rules for complex ability to pay alternatives, including ability to pay installment agreements, partial pay installment agreements, currently not collectible status, and offers in compromise.
- Know when an offer in compromise is a viable alternative and compute the offer amount for an offer in compromise.
- Recognize types of relief available when the IRS enforces collection through liens, levies, and passport restrictions.
- Utilize tips and best practices in dealing with the IRS to obtain a collection alternative, avoid enforcement, and get the best outcome for your client.
