Through the Maze – Navigating the IRS Collection Process
CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0165
IRS/RPO Approved Program
#7ZBUJ-T-00116-23-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00116-23-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)
This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.
The program, through a lively round-table discussion and real time interaction with the audience, examines how persons who fail to file returns become subject to the IRS collection process. The program will focus on how individuals become involved with the IRS collection process and programs that may be available to avoid collection actions. Panelists will discuss the tools available to the IRS for collecting unpaid taxes. Panelists will examine how collection decisions may be appealed and the rights of the persons subject to the collection process.
By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of how taxpayers enter the collection process, the tools IRS uses in collecting unpaid taxes, and the right of individuals to appeal collection decisions.
Program Learning Objectives
- Identify how taxpayers become subject to the IRS collection process.
- Identify how taxpayers my avoid collection actions.
- Identify the tools available to the IRS to collect unpaid taxes.
- Identify the means by which individuals can appeal IRS collection decisions.
Entering the Collection Process
- Ignoring a bill
- Third-party reporting
- Prior years' returns
- IRS non-filer inventory and analysis group
- Return delinquency notice
- Substitute for return
- Installment agreement
- Offer in compromise
- Request collection delay
Federal Tax Lien
- Notice of lien
- How to appeal
Levy or Seizure
- When will IRS seize property
- Property subject to levy
- Protected property
- Release or return of property
- Responding to a summons
- Third-Party summons
Other Collection Actions
- Passport actions
- Private collection agencies
- Collecting employment trust fund taxes
- What collection activities are subject to appeal
- Collection Due Process hearing
- Collection Appeals Program
Alan Pinck, EA
A. Pinck & Associates
Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.
David F. Windish, J.D., LL.M
David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.
Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.
Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.