- Instructor: Attorney Bob Schaller
- Lectures: 3
- Quizzes: 1
Levies, Seizure & Court Proceedings Restricted.
The IRS’s ability to collect back-taxes is restricted when a Requesting Spouse files a claim with the IRS for Innocent Spouse Relief, Separation of Liability Relief, or Equitable Relief.
Curriculum
- 4 Sections
- 3 Lessons
- Lifetime
Expand all sectionsCollapse all sections
- IRS Restrictions on Collections1
- IRS Enjoined from Collecting1
- Suspension of the Collection Statute Expiration Date1
- Quiz1
Related Courses
Intro 103: Understanding the IRS Collection Process
Understanding the IRS Collection Process. https://youtu.be/qn3hMR9pjOk This course provides a brief overview of the IRS collection process. It does not provide strategies or exceptions to the rule. Later courses provide a greater explanation of these issues. The collection process starts after a taxpayer files a tax return without full payment…
OIC 102: Overview of the OIC Application Process
Overview of the Offer in Compromise Application Process. https://youtu.be/2FIA2Rv94cY This course focuses on a taxpayer’s ability to eliminate past-due federal income tax liability by establishing a repayment plan through the IRS “Offer in Compromise” program, which is commonly known as the “Fresh Start Initiative.” An overview is presented to help navigate…
OIC 105: Is the OIC Offer “Processable?” – Part 1
Is the OIC Offer Submitted “Processable?” – Part 1. https://youtu.be/RGivexRiG_0 The IRS receives the taxpayer’s offer. The first step it takes is to determine if the submitted offer is “processable.” This issue is divided into two separate courses. Part 1 addresses issue relating to the taxpayer’s ability to fully pay…
OIC 106: Is the OIC Offer “Processable?” – Part 2
Is the OIC Offer Submitted “Processable?” – Part 2. https://youtu.be/RGivexRiG_0 The IRS receives the taxpayer’s offer. The first step it takes is to determine if the submitted offer is “processable.” This issue is divided into two separate courses. Part 1 addresses issue relating to the taxpayer’s ability to fully pay…
OIC 120: Returning an Offer
IRS Returning the Offer. The IRS can “return” both a processable and an unprocessable Offer in Compromise application to a taxpayer without “accepting” or “rejecting” the offer. The IRS’s return of an application closes the Offer in Compromise application review process. A “return” is defined as a non-acceptance recommendation that…