Date: June  13 , 2025  

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 120 Minutes

Description:

The IRS Collection function addresses unpaid federal taxes and unfiled returns, while the Independent Office of Appeals is responsible for resolving tax disputes in a fair and impartial manner, aiming to avoid the need for litigation.

In this course, we’ll explore the intricacies of collection appeals, providing a comprehensive understanding of the available options and their specific limitations. Many enrolled agents (EAs) may not fully grasp the nuances of various appeals processes, including when certain appeal forms or procedures are not applicable. Our focus will be on Collection Appeals and Strategies, offering a practical guide to help you determine whether to pursue a Collection Appeal Protest (CAP) or a Collection Due Process (CDP) appeal.

Major Topics Covered:

• Understanding the Collection Appeal Process (CAP) and how to file a Collection Due Process (CDP) appeal using Form 12153
• The Supervisor Conference and key provisions under the IRS Reform and Restructuring Act of 1998
• How a CDP appeal can halt collection actions and the limits on the number of appeals a taxpayer is entitled to
• The process following the submission of Form 12153, including IRS processing and hearing scheduling
• Best practices for successful collection appeals, including key dos and don’ts

Learning Objectives

• Understand the Collections Appeals process and its significance
• Gain a clear understanding of Collection Due Process (CDP)
• Differentiate between Collection Appeal Protests (CAP) and Collection Due Process (CDP) appeals

Join this CE Tax webinar to gain a comprehensive understanding of the collections appeals process. Enrolled agents and tax professionals will leave equipped to make informed decisions and offer effective guidance to clients navigating the appeals process.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 2 Hours

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Marc J. Dombrowski, EA specializes in IRS/State Collections Cases, settlements with the IRS, Tax Lien Releases and Corporate Officer Assessments. He has lectured since 1994 on advanced collection topics. As an Enrolled Agent, he is licensed to practice before the IRS in all 50 states. He received the NAEA President’s Award for his contributions to the practitioner community.

As an educator, he received the NAEA’s Excellence in Education Award. He is a former contributor to CNBC, the NAEA’s EA Journal and the Wall Street Journal Online. He is a Level I, Level II, Level III and Graduate Level instructor with the National Tax Practice Institute. In addition to several Chapter EA speaking engagements, he has spoken for the NYS Society of EA’s, CA Society of EA’s, Florida EA Society, Missouri Society, NJ Society, Tennessee, Washington, Arizona, Michigan, Georgia, Louisiana, New England EA’s, Utah EA Society, NATP and the Ohio EA Society’s Annual Convention(s). He has collaborated with Tax Practice Pro to provide several Collections Webinars and Podcasts that qualify for Continuing Education on IRS and State Collection Topics. Marc is also a FINRA Arbitrator.