IRS Representation Series - When Collections and Audits Fail

Learning Objectives

• To discuss tools to get past IRS rejections of Offers in Compromise, Installment Agreements, and levy releases.
• To recognize how to expand a tax practitioner's practice base to include representation.
• To identify which form to use to submit an Offer in Compromise (OIC).
• To analyze who handles Fast Track Mediation (FTM) and which situations qualify.
• To differentiate the three types of Offer in Compromise.
• To identify the steps to take through the Collections Appeals Process (CAP).
• To evaluate why you shouldn't withdraw a Collections Due Process (CDP) request and the reasons to do so.
• To explain the Tax Court rights of Enrolled Agents and CPAs.
• To 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.
• To analyze when to file a suit for a refund in District Court or the Court of Claims for a taxpayer who has paid the tax.

Course Description

This is a rebroadcast and not a live webcast.

If you owe a significant amount on your taxes, and you don’t know if you can pay it all back, you may have already heard of an offer in compromise (OIC). This plan, which allows you to pay back a portion of the taxes you owe instead of the full amount, is very difficult to qualify for—but, if you fit the criteria, it could be a solution to your tax debt.

If the IRS determines instead that you can pay your full tax bill, you may request an installment agreement. If you disagree with the IRS’ valuation of your ability to pay, you can provide additional information supporting your claim, and try to negotiate a lower number based on the evidence you provide. 

You can request Fast Track for most examination disputes, Offer in Compromise cases, and Trust Fund Recovery Penalty cases, once the examiner or collection officer (the IRS) has completed their work and some issues, remain unresolved. It is a voluntary mediation program that may help you resolve your tax dispute more quickly than a traditional appeal.  

In this CPE webinar, you will get a clear review of the IRS Fast Track Mediation Program, as well as strategies for preparing your case during the Collections Appeal process. You'll learn more about how to support clients when you're unable to personally represent them to help resolve audits successfully.

This CE Tax course will cover the following major topics:

• Fast Track Mediation
• Collection Appeals
• Tax Court
• Court of Appeals, Court of Claims, District Court
• Bankruptcy
• Protective Filings

This CPE webinar by Eva Rosenberg is a part of the 10-part IRS Representation Series designed to provide a solid foundation for tax practitioners to handle all areas of IRS representation. 

Overview

• Independence of the appeals system

  4 mins
• Fast track mediation - When not to use

  12 mins
• Use collection due process

  22 mins
• Bugs bunny collections due process

  35 mins
• Post-Appeals mediation (PAM)

  56 mins
• Small tax case procedure - Tax court

  82 mins
• Protective filing - Tax court

  102 mins