IRS Collection Activities

Navigate IRS collection procedures by understanding the agency’s structured enforcement process. This course explains the types of notices the IRS issues regarding unpaid taxes and outlines the sequence of collection actions it may pursue. You will also examine the response options and appeals procedures available when facing specific IRS actions, enabling you to manage collection matters strategically and advise clients on appropriate next steps.
Format

PDF Course

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Duration

1 Hour

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Course Information

Author: Steven Bragg
Course Number: TX1048
IRS Program Number: 72821-T-00081-24-S

Learning Objectives
  • Recognize how the IRS is allowed to use a private collection agency.
  • Recall the contents of the Taxpayer Bill of Rights.
  • Recognize the differences between an IRS tax lien and tax levy.
  • Specify the different types of payment plan options available to taxpayers.
  • Recall the situations in which you can be granted tax penalty relief.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Taxes
Prerequisites: None
Advance Preparation: None
Latest Review Date: September 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.