IRS Settlement. IRS back Taxes. Penalty Abatement

Objective

1. To understand the importance and definition of the Assessment of a tax liability and the

statutory periods of collection and expiration.

2. To understand the differences between Assessment, Collection and Refund Statutory

Expiration Dates.

3. To understand the relationship of penalties and interest with the assessment periods.
4. To understand the relationship between Liens and Levies in the collection process of the

tax liability.

5. To understand the impact of the Federal Tax Lien and the collection procedures used in

the enforcement process.

6. To understand the enforcement periods when dealing with delinquent or non-filed tax

return.

7. To enhance the overall initial interview intelligence gathering techniques with new and

old clients.

8. To properly prepare and process the Form 2848, Power of Attorney.
9. To understand the communication processes with the Internal Revenue Service when

dealing with the Automated Collection System (ACS) or an RO on a case.

10. To provide basic fundamentals of case resolution from the initial contact through the

Appeals process.

11. To gain insight in to the various programs such as Fresh Start, Penalty Abatement

procedures, Streamlined Installment Agreements coupled with the IRS National

Standards, Offer in Compromise, currently not collectible classifications, and finally the

Appeals program.