IRS Practice Series: The Un-agreed Collection Alternatives and Appeals
Authored by Eva Rosenberg
About this Course
Topics covered include: Fast-Track mediation; Collections Appeals; Collections Appeals Process (CAP); Equivalency hearings; Tax Court; Court of Appeals; Court of Claims; District Court; Bankruptcy; Protective filings to prepare along the way.
Upon completing this course, you should be able to: Identify tools to get past IRS rejections of Offers in Compromise, Installment Agreements, levy releases; Recognize how to expand a tax practitioner's practice base to include representation; Identify which form to use to submit an Offer in Compromise (OIC); Recognize who handles Fast Track Mediation (FTM) and which situations qualify; Differentiate the three types of Offer in Compromise; Identify the steps to take through the Collections Appeals Process (CAP); Describe when to initiate a CDP hearing; Recognize which court to file an petitions without having to first pay the tax due; Describe Fast Track Mediation (FTM); Identify what to do if a penalty abatement request is denied; Evaluate why you shouldn't withdraw a Collections Due Process (CDP) request and the reasons to do so; Differentiate the guidelines using Collections Appeal Program; Describe the differences between a CDP and an Equivalency Hearing; Recognize the Tax Court rights of Enrolled Agents and CPAs; Identify why a tax practitioner should include their signed Power of Attorney form when helping a client file a pro se case in Tax Court; Identify when to file a suit for refund in District Court or the Court of Claims for a taxpayer who has paid the tax; Recognize which court you may not appeal a decision from.
IRS Practice Series: Overview of Collection Issues and IRS Practice Series: 10 Steps to Resolving Collection Issues (or equivalent knowledge)