How to Represent Your Clients in the IRS & State Tax Collection Processes***Member Appreciation***, Frederick, MD

EVENT DESCRIPTION

This seminar will follow the life-cycle of a collection case within the IRS and Comptroller of Maryland beginning with an audit or balance due notice through case resolution.

Topics that will be covered:
1) Audits and Assessments: We will cover the different types of audits that occur with both the IRS and the Comptroller of Maryland. We will also discuss a taxpayer's options for disputing items once an audit is closed.
2) Notice Cycle: We will discuss the Notice Cycle including what each notice means, how best to prepare your client for the notices he or she will receive and what rights are embedded in the notices.
3) Collection Due Process: We will discuss Collection Due Process rights on accounts regarding levy and lien. We will also discuss Collection Due Process procedure.
4) Collection Alternatives: We will discuss how best to evaluate a case and determine the best resolution for your specific client. We will cover installment agreements, Offers in Compromise, Currently not Collectible status, Bankruptcy, and Audit Reconsideration
5) Liens, Levies and Garnishments: We will discuss best practices of avoiding collection action as well as submitting lien discharge and lien subordination.
6) Personal Assessments: We will discuss the Trust Fund Recovery Penalty and Maryland Officer Assessments. We will discuss the facts that give rise to personal liability, statute of limitations in assessing these penalties, and the role of the Revenue Officer in IRS cases as well as the 4180 interview.
7) Innocent Spouse: We will discuss different types of innocent spouse claims and how to best protect your clients when filing joint returns.