IRS Tax Collection Procedures presents valuable insights and practical, hands-on guidance in one comprehensive volume for all practitioners who represent clients before the Collections Division of the IRS.

Readers are offered a personal guide to the collections process that walks them through the maze of regulatory procedure to successful representation. Practice Pointers featured throughout the book provide unique insights from the author. Completely updated, IRS Tax Collection Procedures (Third Edition) reflects the sweeping changes made by implementation of many IRS restructuring efforts along with pivotal changes to innocent spouse protections, offer-in-compromise, and many other IRS initiatives and programs. The book synthesizes the discussions of changes in collection procedures created by major legislation over the past decade.

The Third Edition presents a new format and all-new organization based on current IRS practice needs. The new volume offers a large size 8-1/2" x 11" format that dramatically improves the readability of the IRS materials and practice aids that are helpfully included. The publication has been totally revised, reorganized and rewritten to guide practitioners on current IRS programs and structure. This looseleaf book guides practitioners through the entire representation process, and includes an extensive number of forms currently in use along with hard-to-get IRS materials that help practitioners become familiar with the tools of the trade and represent clients with complete confidence.

The all-new IRS Tax Collection Procedures (Third Edition) by Robert Schriebman, provides the insights of one of today's most influential and experienced IRS practitioners. Schriebman participated directly with Senate staff to draft the IRS Restructuring and Reform Act and testified twice before Congress on IRS Reform.

IRS Tax Collection Procedures is comprised of more than 20 chapters and covers major IRS topical areas:

Collection process

Client Representation

Dealing with IRS Representatives

Determining a Taxpayer's Tax Liability

Negotiating Payment Agreements

Enforced Collection

Appeal Rights

Materials are presented in a logical, easy-to-use and easy-to-access sequence. Early chapters focus on building relationships with clients and the IRS, and determining how much is owed and penalties. Various types of relief are examined in detail. Middle chapters look at payment arrangements and enforced collection issues that involve summons, tax liens, levy, seizure and sales of a taxpayer's property. The concluding chapters of the book covers appeal rights and procedures in detail.

NOTE: Supplements are sent automatically, as published, on approval at an additional fee. Supplements issued within three months of purchase are sent free of charge to purchasers.

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