IRS Problems & Tax Resolution Basics

About this course

Who this course is for

What you'll learn

• Tax preparers, Enrolled Agents, CPAs, tax office staff, and other tax professionals who want a structured introduction to handling common IRS notices, unpaid tax balances, collection issues, taxpayer account problems, and basic tax resolution cases.
• How to identify common IRS tax problems and determine the first steps in resolving them.
• How to obtain and review IRS account transcripts and return transcripts.
• How to evaluate taxpayer filing and payment compliance.
• How IRS collection procedures work and what options may be available to taxpayers.
• How installment agreements and other basic payment arrangements work.
• How penalty relief may apply and what documentation may be needed.
• How federal tax liens, levies, and other collection enforcement actions fit into the resolution process.
• How to organize case documentation, communicate with taxpayers, and manage IRS resolution follow-up.
• How to recognize when a case may require more advanced representation or specialized assistance.

Course details

Level

intermediate

Estimated duration

Approximately 3 hours

Prerequisites

A basic understanding of federal individual income taxation is recommended. Prior experience preparing tax returns is helpful but not required.

What's included

• 12 lessons
• Practical IRS notice and transcript examples
• Realistic tax resolution case scenarios
• Knowledge Checks throughout the course
• Progress tracking
• Certificate of completion

Requirements

• This is professional training for tax professionals.

Curriculum

1. 01

   Lesson 1: Introduction to IRS Tax Problems and the Resolution Process

   Learn how common IRS tax problems develop, how to identify the type of issue a taxpayer is facing, and how the tax resolution process begins. This lesson introduces the basic workflow used to review notices, identify compliance problems, gather records, analyze the taxpayer’s situation, and determine the next appropriate step.

   12m
2. 02

   Lesson 2: Reading IRS Notices and Understanding IRS Correspondence

   Learn how to read IRS notices systematically, identify the tax year or period involved, understand what action the IRS is requesting, recognize important deadlines and appeal rights, and determine the appropriate next step before responding on behalf of a taxpayer.

   12m
3. 03

   Lesson 3: IRS Account Transcripts, Return Transcripts, and Compliance Review

   Learn how IRS transcripts are used to understand a taxpayer’s account, identify filing and payment history, verify assessments and balances, review reported income information, and determine whether the taxpayer is in compliance before recommending a tax resolution strategy.

   12m
4. 04

   Lesson 4: Understanding IRS Collection Procedures and the Collection Process

   Learn how the IRS collection process generally develops after a tax liability is assessed, how balance-due notices escalate, what collection actions may occur, how taxpayer compliance affects collection options, and what tax professionals should evaluate before recommending a resolution strategy.

   12m
5. 05

   Lesson 5: Installment Agreements and IRS Payment Options

   Learn how IRS installment agreements and other payment options work, how to evaluate whether a taxpayer can pay in full or needs a payment arrangement, what information may be required, how compliance affects approval, and what responsibilities continue after an agreement is established.

   12m
6. 06

   Lesson 6: Currently Not Collectible Status and Financial Hardship Cases

   Learn how Currently Not Collectible status works, how the IRS evaluates financial hardship, what information must be reviewed before requesting temporary collection relief, how financial statements and allowable expenses affect the analysis, and what responsibilities continue after hardship status is granted.

   12m
7. 07

   Lesson 7: IRS Penalties and Penalty Relief

   Learn how common IRS penalties arise, how to identify the specific penalty involved, the difference between penalty removal and tax reduction, when First Time Abatement or reasonable-cause relief may be available, and what documentation tax professionals should gather before requesting penalty relief.

   12m
8. 08

   Lesson 8: Federal Tax Liens, Levies, and Collection Enforcement

   Learn the difference between federal tax liens and levies, how IRS collection enforcement can affect a taxpayer’s property and income, what notices and deadlines matter, how professionals should respond to active enforcement, and what options may exist to prevent, release, withdraw, discharge, or otherwise address collection actions.

   12m
9. 09

   Lesson 9: Evaluating Resolution Options and Developing a Case Strategy

   Learn how to compare IRS resolution options after the taxpayer’s compliance, account history, collection stage, financial condition, and enforcement risks have been reviewed. This lesson focuses on selecting a realistic case strategy rather than forcing every taxpayer into the same resolution program.

   12m
10. 10

    Lesson 10: Taxpayer Communication, Authorization, and Case Documentation

    Learn how to communicate clearly with taxpayers throughout an IRS resolution case, how authorization forms affect access and representation, what information should be documented, and how to maintain an organized case file that supports professional follow-through.

    12m
11. 11

    Lesson 11: Managing IRS Correspondence, Deadlines, and Case Follow-Up

    Learn how to manage IRS correspondence after a case is opened, track response and appeal deadlines, organize follow-up activity, confirm that submissions and account adjustments have actually posted, and maintain a disciplined case-management process until the matter is resolved.

    12m
12. 12

    Lesson 12: Comprehensive IRS Tax Resolution Case Study

    Apply the concepts from the entire course to a realistic IRS tax resolution case involving unfiled returns, multiple balance-due periods, IRS notices, collection risk, penalties, financial hardship, taxpayer compliance, and resolution strategy development.

    12m