When a taxpayer leaves a balance unpaid, the IRS initiates a structured collection process built around a series of automated and manually issued notices. Each notice carries different rights, deadlines, and consequences, making it essential for practitioners to quickly recognize what the IRS is demanding and how urgently the client must act.
Rising enforcement and the restart of automated collection notices mean more individuals and small businesses are receiving CP and LT series letters and scrambling for professional guidance. This program equips tax professionals with a practical roadmap for interpreting these communications, engaging with the correct IRS unit, and steering cases toward manageable outcomes such as installment agreements, status holds, or appeals.
Throughout the webinar, participants will analyze redacted examples of collection, audit, and appeals correspondence, seeing how the pieces fit together in real client scenarios. Emphasis is placed on recognizing escalating enforcement, preserving taxpayer rights, and using strategic responses to prevent severe actions like levies, garnishments, and liens
Session highlights:
Walk through the IRS collection timeline from first balance-due notice to potential levy, lien, installment agreement, and appeal.
Decode key IRS collection notices and letters so you immediately recognize risk level and response deadlines in a client file.
Use Forms 2848 and 8821 to properly secure authority and access IRS account information needed to resolve collection issues.
Review redacted real-world notices (including CP and LT series letters) to see how collection issues actually present in practice.
Develop practical response strategies and communication templates that can reduce enforcement action and move cases toward resolution
Learning objectives:
Interpret the purpose, codes, and critical language found on frequently issued IRS collection notices and letters.
Map out the standard progression of collection notices and identify where a client currently sits in the enforcement cycle.
Match specific notices (such as CP14, CP40, CP49, LT11, LT16) to the IRS function or unit issuing them and tailor responses accordingly.
Apply appropriate representation tools, including Forms 2848, 8821, and 12257, to advocate for clients and protect appeal rights.
Design a step-by-step plan to move a case from assessment through notice resolution, installment agreements, or appeals while minimizing levies and liens
Topics covered:
IRS collection framework and legal authority for billing and enforced collection.
Form 2848
Form 8821
LTR 2675C
Notice LT11
Notice CP14
LTR 2645C
LTR 672C
Notice CP40
Notice CP49 – Basic offset letter
Notice CP71C
Notice CP171
Notice LT16
LTR 2272C
Form 12257 – Summary Notice of Determination and Waiver of Judicial Review
Notice CP89
Form 12153
LTR 105
Use of Form 12257 (Summary Notice of Determination and Waiver of Judicial Review) and appeal-related correspondence in the collection context.Best practices and timelines for responding to collection notices, including documentation, contact channels, and follow-up strategies.
Credits and Other information:
Recommended CPE credit – 2.0
Recommended field of study – Taxes
Session Prerequisites and preparation: None
Session learning level: Update
Location: Virtual/Online
Delivery method: Group Internet Based
Attendance Requirement: Yes
Session Duration: 120 minutes
Who Should Attend
CPA
Enrolled Agents (EAs)
Tax Professionals
Attorneys
Other Tax Preparers
Finance professionals
Financial planners
About Our Speaker
Marc J. Dombrowski, EA
Marc specializes in IRS/State Collections Cases, settlements with the IRS, Tax Lien Releases and Corporate Officer Assessments. He has lectured since 1994 on advanced collection topics. As an Enrolled Agent, he is licensed to practice before the IRS in all 50 states. He received the NAEA President’s Award for his contributions to the practitioner community..
