EVENT DESCRIPTION
This course is designed for CPAs, Enrolled Agents, and attorneys with working knowledge of the IRS collection process (installment agreements, currently-not-collectible status, liens, levies, and the Trust Fund Recovery Penalty) who represent clients before Revenue Officers.
EVENT OBJECTIVE
• 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.
