Although, as reported in the National Taxpayer Advocate blog, the IRS suspended the automatic mailing of collection notices routinely sent when a taxpayer owes federal tax on February 5, 2022, to give the IRS an opportunity to clear its processing backlogs, such automatic mailings are likely to recur and, meanwhile, other IRS delinquent collection activities continue unabated. Statistics for fiscal year 2022, show the IRS ending inventory with a balance of assessed tax, penalties, and interest exceeding $120.2 trillion, enforcement activity involving more than 430,000 taxpayers, and 3.7 million taxpayers paying tax liabilities under installment agreements.

With IRS collection clearly continuing and likely to ramp up in the future, the chances that any tax professional will need to be conversant with their collection activities and the methods available to challenge them is increasing. It is to that end this course addresses IRS collections is addressed.  

Learning Objectives:

• Identify the rights specified in the Taxpayer Bill of Rights


• Describe the maximum period of time the IRS may collect taxes due from a taxpayer


• List the tax payment alternatives available to a taxpayer