
Attorney Bob Schaller
Bob has been practicing law for over 35 years and brings his skills and insight into every course. He is admitted to practice before the United States Supreme Court, the United States Tax Court, the United States Court of Appeals for the Seventh Circuit, and the Illinois Supreme Court. He authored the 654-page book titled "IRS Offer in Compromise, Installment Agreements & Innocent Spouse Relief: A Treatise for Tax Professionals."
IA 101: Routine Installment Agreements
FeaturedRoutine Installment Agreements. The Federal government raises money to fund governmental operations through tax revenues collected by the IRS. Taxpayers are […]
$99IA 102: Levy Protection with Installment Agreements
Levy Protection Afforded by Installment Agreements. Installment agreements are employed to shield taxpayers from the IRS’ dreaded levy apparatus while paying […]
$99IA 103: Guaranteed Installment Agreements
Guaranteed Installment Agreement. The “Guaranteed” installment agreement program is one of the IRS’ special installment agreement programs. Other special programs […]
$99IA 104: Streamlined Installment Agreements
Streamlined Installment Agreement. The “Streamlined” installment agreement program is another of the IRS’ special installment agreement programs. Other special programs […]
$99IA 105: In-Business Trust Fund Express Installment Agreements
In-Business Trust Fund Express Installment Agreement. The “In-Business Trust Fund Express” installment agreement program is another of the IRS’ special installment agreement […]
$99IA 106: Partial Payment Installment Agreements
Partial Payment Installment Agreements. Is your client unable to pay the back-taxes in full prior to the collection statute expiration […]
$99IA 107: Exploring IRS Form 9465, Installment Agreement Request
Exploring IRS Form 9465, Installment Agreement Request. Form 9465, Installment Agreement Request, can be used by an individual taxpayer who cannot pay […]
$99IA 108: Understanding “Pending” Installment Agreements
Understanding “Pending” Installment Agreement Requests. The IRS sets forth its criteria for identifying “pending” agreements in IRM § 5.14.1.3 (07-16-2018). […]
$99IA 109: Taxpayer’s Power to Withdraw a Pending IA Request
Taxpayer’s Power to Withdraw a Pending Request. Withdrawal requests are only applicable to pending installment agreements, and typically requested when […]
$99IA 110: IRS Acceptance & Rejection Determinations
IRS Acceptance & Rejection Determinations. Acceptance or rejection of a proposed “routine” installment agreement is based on analysis of (a) […]
$99IA 111: Terminating & Modifying Existing Agreements
Terminating & Modifying Existing Installment Agreements. Generally, an installment agreement approved by the IRS remains in effect for the stated […]
$99IA 112: Appellate Review
Appellate Review. The Tax Code requires the IRS to conduct an “independent administrative review” before the rejection of an installment agreement […]
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