IRS Collection Solutions Handbook
The Comprehensive Guide to Resolving IRS Tax Debt and Enforcement Issues
The IRS Collection Solutions Handbook is your go-to guide for navigating tax debt with confidence. Whether you’re a taxpayer or a tax professional, this industry-leading resource breaks down your options and walks you through proven strategies to avoid liens, levies, and enforcement. With step-by-step guidance tailored to your situation, you’ll resolve your tax issues, pay the least legally required, and restore good standing with the IRS.
This book will help you:
- Evaluate solutions to resolve tax debt issues with the IRS
- Pick the right IRS collection arrangement for your circumstances
- Evaluate the ability to use IRS offer in compromise to settle your tax debt
- Obtain a collection agreement with the IRS
- Avoid and/or resolve IRS collection enforcement issues such as liens, levies, and passport restrictions
Our Reference Guide
The tables below serve as a convenient reference guide for readers of the IRS Collection Solutions Handbook. It organizes key citations, statutes, IRS publications, and procedural references mentioned throughout each chapter of the book. By compiling these resources in one place, users can quickly locate and explore the official materials that support the handbook’s guidance on resolving tax debt and navigating IRS enforcement actions. Whether you’re a taxpayer, tax professional, or legal advisor, these tables streamline your research and enhances your understanding of the strategies discussed in the book.
| Chapter 1: Understanding the IRS Collection Process | |
| Referenced Item | Link |
| IRS Transcripts | https://taxproblemshandbook.com/chapter/chapter-1-working-with-the-irs/#irs-transcripts |
| Template to Designate Payments | Tax Problems and Solutions Handbook | Request to Designate Payment Template |
| Chapter 2: IRS Collection Alternatives | |
| Referenced Item | Link |
| The IRS Collection Alternative Evaluation Chart | Tax Problems and Solutions Handbook | IRS Collection Alternative Evaluation Chart |
| Chapter 3: Steps to Resolve an IRS Collection Issue | |
| Referenced Item | Link |
| CP2000/ Audit Reconsideration | https://taxproblemshandbook.com/chapter/chapter-2-audits/#automated-underreporter-cp2000-notices |
| Penalty Abatement | https://taxproblemshandbook.com/chapter/chapter-4-penalties/#irs-penalty-abatement-late-filing-and-late-payment |
| Filing Compliance and Unfiled Returns | Tax Problems and Solutions Handbook | Chapter 5- IRS Unfiled Past-Due Returns: Process, Enforcement, and Solutions |
| The Collection Issue Resolution Checklist | Tax Problems and Solutions Handbook | Collection Issue Resolution Checklist |
| IRS Collection Templates | Tax Problems and Solutions Handbook | Templates/Forms & Notices |
| Chapter 4: Obtaining IRS and Taxpayer Information for Collection Issues | |
| Referenced Item | Link |
| Taxpayer Information Task List | Tax Problems and Solutions Handbook | Taxpayer Information Task List — IRS Collection Issue |
| Chapter 1- Working with the IRS for Accessing and Using IRS Transcripts, Wage and Income Transcripts, and IRS Payoff Calculator/ Different Types of Tax Modules | Tax Problems and Solutions Handbook | Chapter 1- IRS Practice: Working with the IRS after Filing |
| Taxpayers can also access their online account through “View Your Tax Account” | https://www.irs.gov/payments/your-online-account |
| The IRS Online Payment Agreement | http://www.irs.gov/payments/online-payment-agreement-application |
| Chapter 5: Evaluating Collection Alternatives | |
| Referenced Item | Link |
| The IRS Collection Alternatives | Tax Problems and Solutions Handbook | IRS Collection Alternative Evaluation Chart |
| Taxpayer Questionnaire and Financial Analysis Templates | Tax Problems and Solutions Handbook | Template Collection Worksheets Excel |
| Penalty Abatement | https://taxproblemshandbook.com/chapter/chapter-4-penalties/#irs-penalty-abatement-late-filing-and-late-payment |
| Chapter 7: IRS Collection Alternatives: Simple Installment Agreements | |
| Referenced Item | Link |
| IRS Simple installment agreement: | https://www.irs.gov/payments/simple-payment-plans-for-individual-taxpayers |
| Chapter 9: Determining Ability to Pay for IRS Collection Options | |
| Referenced Item | Link |
| MDI Analysis Worksheets | Tax Problems and Solutions Handbook | Template Collection Worksheets Excel |
| Ability to Pay Worksheets | Tax Problems and Solutions Handbook | Template Collection Worksheets Excel |
| Form 433-A | https://www.irs.gov/pub/irs-pdf/f433a.pdf |
| Form 433-A OIC | https://www.irs.gov/pub/irs-pdf/f433aoi.pdf |
| IRS Expense Standards | https://www.irs.gov/businesses/small-businesses-self-employed/collection-financial-standards. |
| Ability to Pay Collection Option Example | Tax Problems and Solutions Handbook | Ability to Pay- Installment Agreement Example |
| Currently Not Collectible Option Example | Tax Problems and Solutions Handbook | Currently Not Collectible Status Example |
| Offer in Compromise- Doubt as to Collectibility Example | Tax Problems and Solutions Handbook | Offer in Compromise- DATC Example |
| Chapter 10: Obtain an Installment Agreement Based on Ability to Pay Analysis | |
| Referenced Item | Link |
| Ability to Pay Collection Option Example | Tax Problems and Solutions Handbook | Ability to Pay- Installment Agreement Example |
| Chapter 11: Obtain Currently Not Collectible Status (CNC) | |
| Referenced Item | Link |
| Currently Not Collectible Option Example | Tax Problems and Solutions Handbook | Currently Not Collectible Status Example |
| Chapter 12: Qualify and Obtain an Offer in Compromise for Doubt as to Collectibility (OIC-DATC) | |
| Referenced Item | Link |
| Offer in Compromise- Doubt as to Collectibility Application Checklist | Tax Problems and Solutions Handbook | Offer in Compromise- DATC Application Checklist |
| IRS Online Account | https://www.irs.gov/payments/online-account-for-individuals/ |
| Form 657 | Tax Problems and Solutions Handbook | Form 657 |
| Form 2261-C | Tax Problems and Solutions Handbook | Form 2261-C |
| Offer in Compromise Policies- Taxpayer Advocate Service Article | https://www.taxpayeradvocate.irs.gov/news/nta-blog-irs-initiates-new-favorable-offer-in-compromise-policies/ |
| Chapter 13: Offer in Compromise—Effective Tax Administration (ETA-OIC) | |
| Referenced Item | Link |
| ETA- OIC Application Checklist | Tax Problems and Solutions Handbook | ETA-OIC Application Checklist |