IRS Collections and Installment Arrangements


A letter from the IRS can be anxiety inducing. With IRS collections likely to ramp up in the future, tax pros will need to know about IRS collection activities – as well as how to challenge them. This course looks at the codes, processes, and forms involved with IRS collections.

2 CPE credits.

Last Revision: April 2023


Prerequisites are not necessary to participate in this course and no advance preparation is needed. Course Level: Basic

Course Description

With IRS collection clearly continuing and likely to ramp up in the future, chances that any tax professional will need to be conversant with their collection activities and the methods available to challenge them is increasing. It is to that end this course addressing IRS collections is addressed.

After completing this course, students should be able to:

  •          Identify the rights specified in the Taxpayer Bill of Rights;
  •          Describe the maximum period of time the IRS may collect taxes due from a taxpayer;
  •          List the tax payment alternatives available to a taxpayer;
  •          Recognize the IRS decisions that may be challenged by a taxpayer; and
  •          Compare the Collection Due Process and Collection Appeals Program.
Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
CPE Facts
NASBA 2 Self-Study Taxes N/A 103137
CTEC 2/0 Self-Study Federal Tax Law 3038-CE-0286 3038
IRS 2 Self-Study Federal Tax Law FQTGU-T-00572-23-S FQTGU
Texas State Board of Accountancy 2 Self-Study Taxes 100400 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.



Drake Software is an IRS-qualified sponsor of continuing professional education.


Drake Software is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website,

Drake Software has been approved by the California Tax Education Council to offer the IRS Collections and Installment Arrangements course, 3038-CE-0286, which provides 2 hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, at (877) 850-2832, or at


Drake Software is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Course Policies

Send cancellation requests to Requests must be made within 30 days of purchasing the course. To be granted a full refund, you must not have completed and earned continuing education for the course. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns or complaints regarding courses, contact the DrakeCPE support team at

Other Details
Last Revision April 2023
Course Expiration The CPE portion of this course expires one year from date of purchase