A Guide to Tax Resolution: Solving IRS Problems - v11 (Course Id 1595)

Taxes - Taxes for Course Id 1595

Tax resolution means providing solutions to businesses and individuals alike who find themselves in trouble with the IRS. To resolve tax matters with the IRS, the IRS’ Offer in Compromise (OIC) program encourages delinquent taxpayers to settle their back taxes, often for reduced amounts. The areas covered are: Offers in Compromise, Wage Garnishments, Bankruptcy, Installment, Delinquent Tax Returns, IRS Bank Levies, Freedom of Information Requests, IRS Payment Plans, Payroll Tax Problems, IRS Audits, Penalty Abatement, Liens, Collection Appeals, IRS Appeals, Innocent Spouse and Expiration of Statutes.

NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents - 1595

Chapter 1
IRS Overview and Taxpayer Rights

• Recognize the mission of the IRS and its organization.
  
• Identify the role of Taxpayer Advocate and the Freedom of Information Act.
  
• Identify how to select the best tax professional.

Chapter 2
Overview of IRS Payment Options

• Recognize traits of unfiled tax returns and an Offer In Compromise.
  
• Identify reasons for Penalty Abatement.
  
• Recognize when the Collection Statute expires.
  
• Identify factors in the innocent spouse defense.
  
• Recognize the reasons the IRS may close a case as uncollectible.

Chapter 3
Statutes Of Limitations

• Recognize the three-year statute of limitations.
  
• Recognize other statute of limitations rules and the steps of the collection process.

Chapter 4
Liens and Levies

• Identify steps followed by the IRS when issuing tax liens, levies and wage garnishments.

Chapter 5
Installment Agreements

• Outline IRS payment plans.
  
• Identify specific issues with installment agreements.

Chapter 6
Offers in Compromise

• Recognize key determinants in the OIC application process, including payment options and terms.
  
• Identify key details about how the IRS handles an Offer In Compromise (OIC).
  
• Recognize possible actions on submitted and accepted offers.
  

Chapter 7
Other Problems and Solutions

• Recognize how to use the bankruptcy laws.
  
• Identify how the bankruptcy laws relate to different tax problems.

Chapter 8
Summary - Frequently Asked Questions (FAQs)

• Recognize a variety of frequently asked questions (FAQs) regarding tax-collection related matters

Chapter 7:    Other Problems and Solutions

Learning Objectives

Bankruptcy

Payroll Tax Problems

IRS Audits

Penalty Abatement

Collection Appeals

IRS Appeals

Chapter 7 Review Questions

Chapter 8:    Taxpayer Frequently Asked Questions (FAQs)

Learning Objectives

Chapter 8 Review Questions

Appendices

Offer in Compromise Forms

Glossary