With IRS collection clearly continuing and likely to ramp up in the future, chances that any tax professional will need to be conversant with IRS collection activities and the methods available to challenge them is increasing. It is to that end this course addressing IRS collections is addressed.

• identify the rights specified in the Taxpayer Bill of Rights
  
• pinpoint 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 

Tax Year: 2024