CPE Course Library

1 hour
Certificate CTEC IRS NASBA

IRS Collection & Review

Course Description

This course offers students a unique opportunity to learn from two tax professionals as they share their expertise in a myriad of IRS practice and procedure subjects. Both Stuart Sobel and Steven Mopsick retired from high-level positions with the Internal Revenue Service. Since their retirement, they have practiced extensively in the private sector.

Topics Covered:

  • Explanation of IRS assessments
  • Statutes of limitation on assessments
  • Abating assessments
  • Dealing with the automated collection system
  • Representation before a revenue officer
  • Explanation of general and special tax liens
  • Priority of IRS liens
  • Filing, discharge, and withdrawal of a lien
  • IRS levy — exemptions and defense of liens
  • Seizures of property
  • Collection due process hearings — IRS appeals and tax court procedures
  • Spousal defenses
  • IRS summons

Learning Objectives:

  • Understand representation of a client before an IRS collection official
  • Define the IRS terminology relating to levies, liens, seizures, collection, etc.
  • Have improved knowledge of IRS assessments and statutes of limitations
  • Avoid tax malpractice mistakes in client representation

Delivery Method: Self Study
Field of Study: Other Federal Tax
Prerequisites: None
Advance Preparation: None
Program Level: Basic
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.

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