MVLS/Frost Law: Inside the Mind of a Revenue Officer: What Really Drives IRS Collection Decisions

This course is designed for CPAs, Enrolled Agents, and attorneys who have a working knowledge of IRS collection matters, including installment agreements, currently-not-collectible status, liens, levies, and the Trust Fund Recovery Penalty, and represent clients before Revenue Officers.

Learning Objectives:

• Understand what Revenue Officers look for and how they identify the taxpayer behaviors and case characteristics that increase IRS enforcement attention.
• Explain the scope of RO discretion, the role of managerial review, and how case decisions move through internal approval channels.
• Explore the Collection Information Statement (CIS) from several angles, including what Revenue Officers pay close attention to, information that is commonly incomplete or unclear, and how much documentation is appropriate to provide.
• Understand common practitioner mistakes, including tone and approach toward the RO, that damage cooperation, and apply more effective communication strategies.