Getting its Due – IRS Collection Process and Non-Filers


Tuesday, June 15, 2021 · 2:00 – 3:40 PM ET

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0145
IRS/RPO Approved Program
#7ZBUJ-U-0087-21-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-U-0087-21-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

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 why some individuals fail to file returns and the tools available to the IRS for collecting unpaid taxes from them. Panelists will examine how collection decisions may be appealed and the rights of the persons subject to the collection process. The panel also will discuss the penalties that apply to non-filers and non-payers, and when waivers may apply to those penalties.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of how non-filers enter the collection process, the tools IRS uses in collecting unpaid taxes, and the right of individuals to appeal collection decisions.

Program Learning Objectives

  1. Identify how non-filers become subject to the IRS collection process.
  2. Identify the tools available to the IRS to collect unpaid taxes.
  3. Identify the means by which individuals can appeal IRS collection decisions.
  4. Identify the penalties that may be applied to non-filers and non-payers.

Program Outline

  • Why Individuals Don't File
    • Loss of income and/or employment
    • Family crises and divorce
    • Illness
    • Negligence
    • Protest
    • Blatant noncompliance

  • How Non-Filers Enter Collection Process
    • Third-party reporting
    • Prior years' returns
    • IRS non-filer inventory and analysis group
    • Return delinquency notice
    • Substitute for return

  • Collection Tools
    • Federal tax lien
    • Levy
    • Third-party summons
    • Summons, seizure, sale of assets

  • Collection Due Process (CDP)
    • What is Collection Due Process?
    • When is it available?
    • How to request a CDP hearing
    • What happens after the request

  • Collection Appeals Program (CAP)
    • What is the Collection Appeals Program?
    • When is it available?
    • Appealing an IRS action under CAP

  • Penalties
    • Failure to pay
    • Failure to file
    • Penalty waivers

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 25 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. He is currently a speaker at the NTPI events, CSEA Super Seminar 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.

IRS Panelists

To be announced

 

Industry Panelists

To be announced

 

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

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.

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