IRS Representation

About this course

Curriculum

1. 01

   Lesson 1: Understanding Taxpayer Representation and Practitioner Authority

   Learn the foundations of taxpayer representation before the IRS, including who may represent taxpayers, the difference between return preparation and representation, practitioner authority, client authorization, professional responsibilities, and the importance of understanding the limits of your role.

   5m
2. 02

   Lesson 2: IRS Notices, Transcripts, Account Research, and Case Analysis

   Learn how to read IRS notices, identify deadlines, obtain and interpret IRS transcripts, research taxpayer account activity, distinguish between different types of tax problems, and build an accurate case analysis before recommending a resolution strategy.

   5m
3. 03

   Lesson 3: Power of Attorney, Form 2848, and Communicating With the IRS

   Learn how to establish valid taxpayer representation authority, complete and manage Form 2848, understand the role of CAF authorization, prepare for IRS communications, document calls and submissions, protect client confidentiality, and communicate strategically and professionally with IRS personnel.

   5m
4. 04

   Lesson 4: The IRS Collection Process, Collection Notices, and Enforcement

   Learn how the IRS collection process develops from an unpaid assessment through notices and enforcement, including collection stages, payment demands, liens, levies, Automated Collection System activity, Revenue Officer involvement, taxpayer rights, deadlines, and the importance of responding before a collection problem escalates.

   5m
5. 05

   Lesson 5: Installment Agreements and Payment Arrangement Strategies

   Learn how IRS installment agreements work, how to evaluate a taxpayer’s ability to pay, distinguish between different payment arrangement options, prepare financial information, avoid common default problems, and recommend sustainable payment strategies that fit the taxpayer’s circumstances.

   5m
6. 06

   Lesson 6: Offers in Compromise and Evaluating Collection Alternatives

   Learn how Offers in Compromise work, when they may be appropriate, how the IRS evaluates ability to pay, how Reasonable Collection Potential is analyzed, what financial information is required, how offers differ from other collection alternatives, and why a practitioner should never promise settlement before completing a full financial and compliance review.

   5m
7. 07

   Lesson 7: Penalty Abatement and Reasonable Cause Relief

   Learn how IRS penalties arise, how to identify and analyze penalty assessments, distinguish reasonable cause from other forms of penalty relief, document facts, evaluate First Time Abatement where applicable, prepare penalty-abatement requests, and advise clients realistically about what may or may not be removed.

   5m
8. 08

   Lesson 8: Federal Tax Liens, Levies, and Collection Due Process Rights

   Learn how federal tax liens and levies work, how to distinguish between them, how the IRS uses each collection tool, what taxpayer rights may apply, how Collection Due Process hearings work, and how representatives can respond to lien filings and levy threats before enforcement causes greater financial harm.

   5m
9. 09

   Lesson 9: IRS Appeals, Protest Procedures, and Resolving Disputes

   Learn how IRS administrative appeals work, when a taxpayer may dispute an IRS decision, how to prepare a protest, organize facts and legal support, preserve deadlines, communicate with the IRS Independent Office of Appeals, and evaluate settlement options while protecting taxpayer rights.

   5m
10. 10

    Lesson 10: IRS Audits, Examinations, and Responding to Information Requests

    Learn how IRS examinations work, how to distinguish among correspondence, office, and field audits, how to review audit notices, prepare for examiner contact, respond to Information Document Requests, organize supporting evidence, protect taxpayer rights, and manage an examination from opening through resolution.

    5m
11. 11

    Lesson 11: Financial Analysis, Documentation, and Building a Resolution Case

    Learn how to analyze a taxpayer’s financial condition, verify income, expenses, assets, liabilities, and cash flow, organize supporting documents, identify inconsistencies, prepare collection financial statements, and build a complete IRS resolution case that supports the recommended strategy.

    5m
12. 12

    Lesson 12: Managing an IRS Representation Practice, Ethics, and Case Resolution

    Learn how to manage IRS representation cases from intake through resolution, establish ethical and professional standards, control deadlines and documentation, communicate with clients and the IRS, supervise case workflow, handle fees and conflicts, close cases properly, and build a reliable IRS representation practice.

    5m