MACPA: Representing Individuals and Businesses with Significant Tax Debts in IRS Collections

October 26, 2023


Discuss common tools and tactics used to help taxpayers resolve IRS tax debts in complex situations faced by individuals and business owners.  We will discuss the fundamentals of tax assessments, the collection process, properly utilizing collection due process rights, the various collection alternatives available, practical tips, and IRS enforcement tools.

Learning Objectives:

  1. Bank and third-party levies
  2. IRS Liens
  3. Threats of Injunctions and business closure - In business repeaters or pyramiding (i.e., growing 941 balances)
  4. Assertion of Trust Fund Recovery Penalties (Pre- & Post- Assessment Balance Considerations)
  5. Passport Revocation