The IRS is required by statute to send certain notices to taxpayers before it can collect taxes that it believes are owed. In this course, we’ll review the IRS collection notice stream and then discuss the taxpayer’s rights and resolution options.
Self-Study Course Instructions: FOR DOCUMENT-BASED COURSES Download the course document(s) (below) and follow prompts contained in the document. FOR RECORDED COURSES WITH VIDEO Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable. |
Identify the most common notices the IRS sends to request payment of taxes or to propose enforced collection actions through liens and levies
Outline the effect of the IRS's temporary suspension of these notices
Plan how to advise clients about the options for responding to these notices
IRS
Senior Stakeholder Liaison
Michael Smith is a Senior Stakeholder Liaison with the Internal Revenue Service. As a Sr. Stakeholder Liaison, he works with all taxpayer communities, including major employers, community associations and tax practitioner organizations to help all taxpayers comply with the tax laws.
Michael became a Senior Stakeholder Liaison in the Communications and Liaison division of the IRS in 2021. Prior to 2021, he held a variety of positions in the Small Business/Self-Employed division of IRS as a Revenue Officer and Collections Manager. He specializes in the areas of employment tax, tax controversy, alternative resolutions and collection actions (lien/levy/seizure).
Michael graduated from the University of Wisconsin – Oshkosh with a Bachelor of Business Administration in 2009. Michael has gained a thorough understanding of IRS policies, procedures, and work processes throughout his 12-year career with IRS.
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