With automated collections reinstated and the IRS emphasizing expanded enforcement efforts, tax professionals should expect continued and likely increasing IRS collection activity. Consequently, familiarity with IRS collection procedures and the mechanisms available to challenge or resolve collection actions remains critically important.

Learning Objectives

• Identify the rights specified in the Taxpayer Bill of Rights
• Analyze the maximum period of time the IRS may collect taxes due from a taxpayer
• Identify the tax payment alternatives available to a taxpayer
• Recognize the IRS decisions that may be challenged by a taxpayer
• Compare the Collection Due Process and Collection Appeals Program