IA 106: Partial Payment Installment Agreements

IA 106: Partial Payment Installment Agreements

• Overview of Partial Payment Installment Agreements 0/1

  • Lecture 1.1
    Overview of Partial Payment Installment Agreements

    10 minutes
    10m

• IRS' Authority to Accept PPIA 0/1

  • Lecture 2.1
    IRS Authority to Accept PPIA

    10 minutes
    10m

• Compliance Requirement 0/1

  • Lecture 3.1
    Taxpayer Compliance Requirements

    5 minutes
    5m

• Bi-Annual Review of Taxpayer's Financial Wherewithal 0/1

  • Lecture 4.1
    Bi-Annual Review of Taxpayer’s Financial Wherewithal

    5 minutes
    5m

• Income Calculation for Payment Amount 0/1

  • Lecture 5.1
    Income Calculation to Determine Ability to Pay PPIA

    10 minutes
    10m

• Asset Calculation for Payment Amount 0/1

  • Lecture 6.1
    Asset Calculation to Determine Ability to Pay PPIA

    30 minutes
    30m

• Economic Hardship 0/1

  • Lecture 7.1
    Economic Hardship to Sell Asset

    15 minutes
    15m

• Trust Fund Liability 0/1

  • Lecture 8.1
    Trust Fund Liability

    15 minutes
    15m

• In-Business v. Out-of-Business 0/1

  • Lecture 9.1
    In-Business v. Out-of-Business

    15 minutes
    15m

• Extending the Collection Statute Expiration Date 0/1

  • Lecture 10.1
    Extending the CSED

    45 minutes
    45m

• Quiz 0/1

  • Quiz 11.1
    Test Your Knowledge of Partial Payment Installment Agreements

    10 questions60 minutesFinal
    1h0m