Category: Tax Resolution Technical Training

Introduction to Tax Resolution: A Sweeping Overview of IRS Collections Representation

What is IRS Collections? How much tax resolution work is there to do? What does the tax resolution process look like?

What is the “secret” federal tax lien? How do I resolve tax debt cases? What is CNC? What are the different types of IRS Installment Agreements?

If you’ve had zero prior exposure to IRS Collections representation, then these are likely the types of questions you may be asking yourself. This video, recorded as a live CPE webinar on June 22, 2017, provides a very high level overview of tax debt resolution processes.

Free CE/CPE class: To attend the latest version of this class, in continuing education format, go here.

Watch on YouTube: https://www.youtube.com/watch?v=qm4Bwsc0MpE

Note: Video replays of webinars are not eligible for CE/CPE/CLE credit. Information was accurate as of the date of recording, but since tax laws, regulations, policies, and procedures are constantly changing, please refer to the most recent available guidance for updated information.

Unedited Transcript

Note: This is a raw, unedited transcript of the recording that was produced with an automated transcription tool, not a human transcriptionist. It’s provided merely for reference and to help you find specific sections of the video you might want to jump to.

[00:00:04.140]
Good afternoon, everybody. This is Jassen Bowman, and welcome to this presentation of an overview of IRS collections or representation.

[00:00:19.930]
Before we get started, I want to let you know, certificates of completion, I’ll get those done over the weekend as well as the IRS reporting. To in to receive your CPE credit, you must answer all three polling questions.

[00:00:37.600]
This is usually an issue for the IA’s because you’re not necessarily used to doing this on some of the IRS webinars and whatnot. But now Zarba has stricter requirements than the IRS does for sea completion. So you’ve got to answer the following questions. The handouts of the the slides for today’s presentation are available in the reminder link that were sent to you by go to webinar. They are also available in the handouts, pain of the go to webinar control panel. If you can’t find it, just click on View, then handouts and then you can download it.

[00:01:19.210]
If you have questions during the presentation, don’t hesitate to ask via the questions pain.

[00:01:26.580]
So the presentation that we’re doing today is kind of a kind of a Frankenstein, actually what I did is I went … Continue reading

Innocent & Injured Spouse Overview

What is innocent spouse relief? What is injured spouse relief? What’s the actual difference between the two?

These are common questions that we get in our tax resolution CPE classes. Watch the following high level overview of innocent and injured spouse to learn the difference and apply them to help your clients.

 

Note: This was recorded in November 2015 based on Internal Revenue Code and IRS policies in place at the time. Practitioners should seek out the latest changes to the code and IRS procedures in effect today. For the most up to date version of this class, enroll in our tax resolution specialist training program and become a Certified Taxpayer Representative™.

Unedited Transcript

Note: This is a raw, unedited transcript of the recording that was produced with an automated transcription tool, not a human transcriptionist. It’s provided merely for reference and to help you find specific sections of the video you might want to jump to.

[00:00:00.150]
Our course objectives today are to define the difference between innocent and injured spouse relief. This is a very commonly, very commonly messed up thing, even amongst practitioners understanding the difference between between the two.

[00:00:22.920]
You know, for practitioners, it can be difficult. We’re also going to look at the injured spouse procedures. We’ll look at various innocent spouse provisions and rules, including some things that you don’t commonly hear about. We’ll go in-depth on Form 88 57. And then finally, we’ll discuss appeals procedures for innocent spouse relief. So what is the difference between innocent and injured spouse relief?

[00:01:00.860]
So like I said earlier, this very commonly confused, so injured spouse, this is when one spouse is, quote unquote, injured by federal offsets of the other spouse’s sole liability. Remember, if they’re filing married, filing jointly on their 10 40, then they are jointly liable for jointly and separately liable for the tax obligation. However, there are cases where one spouse has a debt that can be satisfied through the federal offset program.

[00:01:47.740]
The most common situations where this occurs are unpaid child support debts to various federal or state agencies and separate tax liabilities.

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For example, if one spouse has a tax liability that was incurred prior to the marriage or if a one spouse owns a business and there was an employment tax situation that generated a trust fund, recovery penalty trust fund, the recovery penalties are only … Continue reading

Resolving IRS Payroll Tax Debts (941 Liabilities)

The majority of federal tax liens filed, and the majority of monies owed to the IRS, are made up of payroll taxes. In addition, because of the fact that payroll tax deposits fund the day to day operations of the federal government, these tax liabilities are the highest enforcement priority for the SB/SE Collection Field Function (CFF).

In this video, you’ll learn the basics of resolving 941 tax debts. We will cover 941-specific penalties, resolution options specific to only this tax type, Appeals options, and a brief overview of the Trust Fund Recovery Penalty (TFRP).

Payroll tax liabilities represent the biggest opportunity for growth in your tax resolution practice. Learning the ins and outs of representing these lucrative clients can create a significant boost to your bottom line.

Note: This video was recorded on March 17, 2015 and therefore reflects tax code and IRS procedures in effect at the time. This webinar replay is not eligible for CPE credit.

Unedited Transcript

Note: This is a raw, unedited transcript of the recording that was produced with an automated transcription tool, not a human transcriptionist. It’s provided merely for reference and to help you find specific sections of the video you might want to jump to.

(00:00:00):
Today is March 17th, 2015, and I’d like to welcome you to this webinar on resolving 941 tax debts. My name is Jason Bowman from tax marketing hq.com. And for the next 15 minutes, we’re going to be discussing the special situations involved in resolving 941 tax liabilities. Why these abilities are such a huge enforcement priority for the IRS and exactly how you can go about helping your clients with these employment tax problems. So we’re also assessing some specific penalties and some appeals options. And of course we cannot discuss the 941 landscape without also talking about the trust fund recovery penalty. The trust fund recovery penalty itself as a topic worthy of, of, of an hour or two of its own. But again, it’s, it’s impossible to discuss the employment tax liability resolution without delving into the, the trust fund world. So we will be covering that. There are, there are a lot of trust fund items that are outside the scope of specifically what I’m going to be talking about today. And so in the future, I will be doing another webinar specifically on trust fund issues, because there’s just so much to cover within that.… Continue reading