IRS collection cases can be complicated, especially when they involve enforcement actions and spousal matters. Resolving these cases requires special skills and knowledge of IRS procedures.
This course dives deeper into resolving more complex IRS issues, including liens, passport restrictions and spousal conflicts. You’ll gain an understanding of why and how the IRS issues a Notice of Federal Tax Lien, and the solutions required to resolve lien issues. You’ll also learn how the IRS triggers passport restrictions on a seriously delinquent tax debtor and how to remove these restrictions.
Lastly, we’ll explore how to resolve spousal collection issues, including applying innocent and injured spouse relief, and gain a clear understanding of how community property state rules can impact tax debt.
Objectives
Upon completion of this session, you will be able to:
Explain the purpose and impact of a Notice of Federal Tax Lien and implement effective resolution strategies for clients
Summarize why the IRS can initiate passport restrictions for seriously delinquent tax debtors and execute solutions to remove restrictions
Evaluate joint liability issues and provisions for relief
Apply community property state rules in resolving tax debt rules
