Advanced Representation in Resolving IRS Collection Issues

Some collection cases are more serious and complicated than others. Most of these cases involve business, payroll or high-debt taxpayers, and local enforcement by an IRS revenue officer.

This session explores advanced strategies for addressing and resolving complex IRS collection issues. Participants build expertise and confidence to effectively represent clients in high-stakes field collection and payroll cases, including handling business collection agreements and navigating trust fund recovery penalty investigations and assessments.

Objectives

Upon completion of this session, you will be able to:

• Define when field collection officers have authority and identify special considerations when working with an IRS revenue officer
• Analyze common payroll tax debt issues and solutions to resolve payroll tax cases
• Describe the trust fund recovery penalty, including how it is assessed and collected from responsible persons
• Evaluate the options available to businesses when they owe back taxes and execute a business collection agreement with the IRS

CPE