The IRS regularly rejects or terminates IAs. If this happens when a taxpayer has no Collection Due Process appeal rights, options for challenging the decision are limited. This course gives you the tools needed to launch a successful and effective CAP appeal. Given the number of instalment agreements that are arbitrarily rejected/terminated, this course is critical for all tax practitioners.
In this informative webinar attendees will understand the full statutory background for IA appeals, and how to deal with the Independent Office of Appeals in carrying out a CAP appeal that involves a rejected or terminated IA. This includes understanding the burden of proof and how to carry it out.
Why Should You Attend?
Full analysis of the statutory authority for Collection Appeal Program (CAP) appeals that involve rejected or terminated instalment agreements (IA). We explain the recent Internal Revenue Manual (IRM) changes that address the authority of the Appeals Office in CAP appeals addressing rejected or terminated instalment agreements.
Attendees will learn:
- The history and purpose of the CAP program
- The statutory background on IA appeals
- What the specific rights are of taxpayers in IA appeals
- How the Appeals office historically handled IA appeals and why they deprived taxpayers of their statutory right to appeal
- The difference between a CAP appeal and a Collection Due Process Appeal
- How the IRM changed the manner in which Appeals is required to address IA appeals
- Understanding the burden of proof in IA appeals
- Examination of recently successful IA appeals using the new IRM provisions.
- How to appeal the rejection of Your IRS Installment Agreement
- Why the IRS rejects installment agreement requests
- What is the IRS appeals process like?
- CDPS/CAPS – Collection Appeal Rights
Who Should Attend?
- Other Tax Preparers
- Tax Attorneys
Credits and Other Info:
Session Prerequisites and preparation: None
Recommended CPE credit – 2.0
Recommended field of study – Tax
Session learning level: Basic to intermediate
Delivery method: Group Internet Based
Thecpeeducator is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.