The representation of a taxpayer before the IRS Collection Division.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Learn techniques for verifying the propriety of tax assessments, including methods for accurately calculating the Collection Statute Expiration Date (CSED).
- Explore avenues for reducing tax liability on procedural or substantive grounds, including options such as Audit Reconsideration under Publication 3598, Innocent Spouse Relief through Form 8857, Offers in Compromise (OIC) based on doubt as to liability using Form 656-L, and seeking Refunds/Abatements of Tax via Form 1040X. And more...
Major Topics
- Verifying the propriety of the assessment, including:
- Calculation of the Collection Statute Expiration Date (CSED) Reducing the tax liability on procedural or substantive grounds, including:
- Audit reconsideration / Publication 3598
- Innocent spouse relief / Form8857
- Offers in Compromise (OIC) based on doubt as to liability / Form 656-L
- Refund/Abatements of Tax / Form 1040x And more...