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Collections, liens & levies

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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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International information return penalties remain a significant issue for taxpayers and advisers

This item explores the risks for certain delinquent or substantially incomplete international information returns.

Article Collections, liens & levies Intermediate

The Preparer Penalties of Sec. 6694 and Sec. 6695

This item discusses the two penalty areas that apply to preparers.

Article Collections, liens & levies Intermediate

Pesky IRS Penalties: How to Get Them Abated for Clients

This item summarizes some common IRS penalties and the procedural and practical ways practitioners can obtain a penalty abatement.

Article Collections, liens & levies Intermediate

Helping clients with IRS payment agreements

This article discusses tools and options available to aid in the process of clients paying back taxes.

Article Collections, liens & levies Foundational

Navigating the Murky Waters of IRS Payment Agreements

This article outlines the pros and cons of the various types of installment agreements.

Article Collections, liens & levies Foundational

What you need to know to help clients with an IRS ETP agreement

This article discusses 12 things you need to know about extension-to-pay agreements that can help clients who need more time to pay their tax bill.

Article Practice management & professional standards Foundational

$50,000 in tax debt can ground travelers

This article discusses the circumstances in which passports of seriously delinquent taxpayers may be denied or revoked.

Article Collections, liens & levies Foundational

15 things you need to know when clients owe taxes to the IRS

This article describes what you need to know in order to advice clients who owe.

Article Practice management & professional standards Foundational

IRS Notices: Guidance & Resources

This page contains guidance and resources to help you effectively address client IRS notice issues.

Article Examinations & audits Foundational
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