Deploying Enrolled Agent CPE in the Collection Appeals Process

Deploying Enrolled Agent CPE in the Collection Appeals Process

When a conclusion derived by a taxpayer differs from the IRS position, the collection appeals process is a likely resolution channel. Enrolled agent continuing education provides a thorough understanding of tax subjects needed to assist individual taxpayers.

The collection appeals forum is independent of other IRS departments. It is an informal avenue available to any taxpayer who disagrees with an IRS determination. A taxpayer is permitted to have representation by an enrolled agent. This is especially valuable when presenting an argument about a tax position requires the knowledge obtained from meeting enrolled agent continuing education requirements.

The appeals process is designed to settle tax disputes without having to reply upon the court system. Any taxpayer receiving a notice from the IRS may consult with an enrolled agent to explore the availability of using appeals resolution. In most cases, this option is permitted to recipients of tax notices. The collection appeals process is available to a taxpayer receiving a Notice of Federal Tax Lien, Notice of Levy, Notice of Seizure, or Denial or Termination of Installment Agreement.

An appeals conference is a hearing that requires a taxpayer or enrolled agent representative to present an explanation of the reason for disagreement with the IRS. A taxpayer may take a position that the IRS incorrectly interpreted the law or improperly applied a law due to a misunderstanding of facts. In either event, the details covered in tax CPE are critically important to presenting a supportable appeals position.

A taxpayer choosing the collection appeals process must forgo the option of subsequently seeking relief from the courts. Before matters are eligible for the appeals process, an unresolved tax matter must be discussed first with an IRS collections manager.

Form 9423 is completed for a collection appeals request. This must occur within two days of a conference with a collections manager. By this point, taxpayers have usually deployed the services of a tax professional to offer a solution to the collections manager. Therefore, enrolled agent CPE is utilized to help taxpayers soon after receiving IRS notices and onward through the appeals process.

IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.