Appeals for Collections

Learning Objectives

• To explain Collections Appeals.
• To discuss Collection Due Process (CDP).
• To differentiate between Collection Appeal Protests (CAP) and Collection Due Process (CDP) appeals.

Course Description

The IRS Collection function deals with unpaid federal taxes and unfiled returns. The Independent Office of Appeals resolves tax disputes fairly and impartially, aiming to avoid litigation.

In this course, we will delve into the world of appeals for collections and provide clarity on the available options and their specific limitations. Many enrolled agents (EA) often lack a complete understanding of the various appeals and when certain appeal forms or processes are not applicable. Our focus will be on Collections Appeals and Processes/Strategies, providing a valuable guide to determine whether to utilize a Collection Appeal Protest (CAP) or a Collection Due Process (CDP) appeal.

Major Topics Covered:

• What is a collection appeal?
• The Collection Appeal Request (CAP)
• Supervisor conference
• Collection appeal process
• IRS Reform and Restructuring Act of 1998
• Use form 12153 to file a CDP
• How many appeals does one taxpayer get?
• A CDP stops collection action
• IRS will process your 12153
• The hearing
• Do’s and Don’ts

Join this CE Tax webinar, enrolled agents and tax professionals will be equipped with a comprehensive understanding of collections appeals, enabling them to make informed decisions and provide effective guidance to their clients in navigating the appeals process.

Overview

• What is a Collection appeal?

  2 mins
• The Collection Appeal Request (CAP)

  14 mins
• The CAP Resolution

  30 mins
• Collection due process - IRC 6330

  42 mins
• One bite per period with a CDP!

  68 mins
• The hearing

  82 mins
• Do's and Don'ts

  89 mins