Course Tag: Levy


Intro 103: Understanding the IRS Collection Process

Understanding the IRS Collection Process. This course provides a brief overview of the IRS collection process.  It does not provide strategies or exceptions to the rule.  Later courses provide a greater explanation of these issues. The collection process starts after a taxpayer files a tax return without full payment…

OIC 102: Overview of the OIC Application Process

Overview of the Offer in Compromise Application Process. This course focuses on a taxpayer’s ability to eliminate past-due federal income tax liability by establishing a repayment plan through the IRS “Offer in Compromise” program, which is commonly known as the “Fresh Start Initiative.”  An overview is presented to help navigate…

ISR 109: Levies, Seizure & Court Proceedings Restricted

Levies, Seizure & Court Proceedings Restricted. The IRS’s ability to collect back-taxes is restricted when a Requesting Spouse files a claim with the IRS for Innocent Spouse Relief, Separation of Liability Relief, or Equitable Relief.