Representation Before the Collection Division of the IRS offers an insider's view of the IRS. Written by a former IRS Collection Division revenue officer and experienced tax attorney, it shows you the best ways to:
- Correspond and negotiate with the IRS
- Secure and interpret documents
- Fill out collection information statements and other IRS forms
- Arrange payment plans
- Reduce penalties
- Successfully make offers in compromise
This publication also:
- Describes the IRS system of collecting taxes
- Contains citations to the Internal Revenue Manual and other IRS publications, plus full text of pertinent IRS regulations
- Examines payroll collection and the Trust Fund Recovery Penalty (100% Penalty), including liability requirements, penalty computation, proper protest procedures, defense tactics, and appeals procedure
- Provides a straightforward approach on how to best represent clients
- Reveals important information on collection procedures and client rights
Contents include sample correspondence, memoranda, sample forms, checklists, and practice tips.
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