Virtual
Tax Collection Defense 2024
Date: Dec. 13, 2024
Time: 8 a.m. – 3:30 p.m. PT
Overview
Tax collection issues can be as simple as responding to a bill or as complicated as a bankruptcy reorganization. To represent a client in a tax collection matter, a CPA should understand tax collection laws and practices. It is critical to understand the available options for resolving tax collection cases and the procedures for reaching those resolutions. This course will analyze applicable laws, procedures and potential resolutions, including the regulation of tax liens and levies and procedures available for resolving a tax collection matter. In detail, we'll cover alternative resolutions, including installment agreements, offers in compromise and bankruptcy. I'll detail the virtues of the collection due process procedures.
Product Code
1000002871-126060
Credit Type
CPE: 8CPE-Technical: 8CTEC-TX: 8IRS-TX: 8MCLE: 6.5Intended Audience
CPAs, attorneys and enrolled agents.
NASBA Field of Study
Taxes
Level of Difficulty
Intermediate
Prerequisites
Working knowledge of resolving tax bills helpful or professionals who handle tax collection issues with the IRS, FTB, EDD and CDTFA.
Advance Preparation
None
Learning Objectives
Major Subjects
- Assessment and attachment rules—tax assessment procedures and attachment of the assessment lien to property, including community property
- Tax liens—perfection and priority rules in general and for specific assets and relief from liens
- Tax levies and seizures—taxpayer rights and defenses; third party rights
- Dealing with the collection officers and representatives
- Collection appeals and resolutions
- Judicial actions: collection due process (CDP), injunctions and IRS suits.
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.