Webcast
Collection Client Guide
A step-by-step framework for diagnosing IRS collection cases and selecting the right resolution—fast—using a practical intake form and clear “eliminators” for each option.
$98.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Taxes
Course Level
Overview
Format
Webcast
Course Description
When a client shows up with an IRS balance due, the real work starts after the notice—triaging facts, protecting the client, and choosing the resolution path that fits. In this practical CPE course, Mark Seid walks through the core “collection ABCs” (amend/abate, bankruptcy, compromise, currently not collectible, statute expiration, full pay, installment agreements, hardship offers, and spouse relief) and shows how to match each alternative to the client’s situation without missing the landmines.
You’ll learn how to use a structured intake approach to identify eliminators quickly, validate assessments and deadlines, and evaluate options like penalty abatement, dischargeability in bankruptcy, offer-in-compromise calculations, streamlined vs. financial-statement installment agreements, hardship determinations, and innocent vs. injured spouse claims. The goal: a repeatable decision process you can apply immediately to move collection cases forward with confidence and clean documentation.
Learning Objectives
Upon completion of this course, participants will be able to:
- Identify the primary IRS collection alternatives and the fact patterns that typically drive each recommendation.
- Apply an intake-form interview process to gather key financial, filing, and procedural facts needed to evaluate collection options.
- Determine when amended returns, refund/claim deadlines, and penalty abatement strategies are viable, including common disqualifiers.
- Evaluate bankruptcy as a tool for resolving individual income tax liabilities by applying the timing requirements and key exceptions.
- Estimate an offer-in-compromise amount under doubt as to collectibility by combining realizable asset equity with future income components.
- Distinguish among currently not collectible status, installment agreement types (including streamlined and partial-pay), and full-pay strategies based on ability to pay and enforcement risk.
- Verify and analyze collection statute expiration dates (CSED) and recognize events that suspend or extend the collection statute.
- Differentiate innocent spouse vs. injured spouse relief, including core eligibility requirements, timing considerations, and common pitfalls.
Course Specifics
WC1826467088
February 5, 2026
None
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02774-26-O
IRS Federal Tax Law Credits: 2
CTEC Course Number: 2071-CE-02217
CTEC Federal Tax Law Credits: 2
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
Mark Seid, EA, CPA has over 25 years of experience in field of taxation focused on tax controversy. A National Tax Practice Institute graduate, Mark is admitted to practice before the U.S. Tax Court. He has served as an Internal Revenue Agent with the IRS in San Jose and San Luis Obispo, California, a state director for the California Society of Enrolled Agents, and the chair for the society’s Finance and Budget committee. He regularly presents courses to tax professionals on issues affecting small businesses.
Related Courses
-
Taxes
One Big Beautiful Bill An Overview
Mark Seid, EA, CPA, USTCP & Sharon Kreider, CPA
Webcast
Credits: 2$98.00$79.00 -
Taxes
The Life Cycle of a Revocable Living Trust
Alice Orzechowski, CPA, CMA, EA Webcast
Credits: 2 $98.00 -
Taxes
Rental Properties, with Deep Dive into Short-term Rentals
A.J. Reynolds, EA Webcast
Credits: 2 $98.00