The IRS has identified millions of non-filers and delinquent taxpayers who collectively owe the IRS over half a trillion dollars. In a lot of situations, these cases are referred out to field revenue officers (ROs) to secure the delinquent returns and to enforce collection. Revenue Officers have enforcement power that can wreak havoc on practitioners and their clients who don't know what tools they have to work with the IRS. Knowing those tools and when and how to use them is the difference between getting steamrolled and getting your clients' cases resolved favorably.

Learning Objectives:

• Recognize the differences between ACS (Automated Collection System) and revenue officers


• Evaluate how to avoid a levy and garnishment in the first place when a revenue officer is involved


• Identify how to neutralize an aggressive revenue officer and the use of appeals


• Recognize what to do when the revenue officer goes "MIA"

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222