• videocam Live Webinar with Live Q&A
  • calendar_month December 14, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparation - Individual
  • schedule 110 minutes

IRS Collection Alternatives and Resolution Strategies

Currently Not Collectible Status, Installment Agreements, and Offers in Compromise

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About the Course

Introduction

This CPE webinar will provide tax professionals with a practical guide to IRS collection enforcement and the collection alternatives available to individual taxpayers with significant tax liabilities. Our knowledgeable tax controversy attorney will discuss federal tax liens, levies, and asset seizures, and explain how installment agreements, offers in compromise (OIC), and currently not collectible (CNC) status are used to resolve a client's outstanding balance.

Description

Once a liability is assessed, the IRS has broad authority to enforce collection through liens, levies, and seizure of property. The IRS evaluates a taxpayer's ability to pay by analyzing income sources, cash flow, and equity. For practitioners assisting with resolution, compiling the required information becomes considerably more complex for high-net-worth individuals with business interests, investment portfolios, real estate, and other significant assets. Effective advocacy depends on presenting financial information strategically, anticipating IRS scrutiny, and selecting the collection alternative most appropriate to each taxpayer's circumstances.

Listen as our knowledgeable panelist provides a practical framework for evaluating IRS collection alternatives, developing effective resolution strategies, and achieving the best possible outcome for clients.

Presented By

Samantha L. Gozlan
Attorney
Lippes Mathias

Ms. Gozlan is a Senior Associate at Lippes Mathias, where she advises high-net-worth individuals, families, family offices, estates, and closely held businesses on complex domestic and international tax matters. Her practice includes representing clients before the IRS in examinations, collection matters, refund claims, and other tax disputes, while also advising on estate and gift tax matters, business succession planning, and tax-sensitive strategies for closely held businesses and their owners. Ms. Gozlan works closely with clients, accountants, wealth advisors, and other professionals to identify and address tax issues arising from significant wealth, business, and life transitions. Before joining Lippes Mathias, she served as an Attorney with the Internal Revenue Service’s Office of Chief Counsel in the Large Business & International Division, where she advised examination teams in the Global High Wealth and Large Partnership practices. Ms. Gozlan's government experience includes complex partnership and cross-border tax matters, sophisticated tax structures, and examinations of high-net-worth taxpayers and closely held businesses, giving her a unique perspective on how the IRS approaches complex tax planning, compliance, and enforcement. 

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Monday, December 14, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. IRS forced collection tools

A. Federal tax liens

B. Levies

C. Property seizures

II. Taxpayer protections and procedures during enforcement

III. Collection alternatives for individual taxpayers

A. Installment agreements

B. Offers in compromise

C. Currently not collectible status

IV. The IRS's ability-to-pay analysis

V. Representing high-net-worth taxpayers with complex assets

VI. Determining an appropriate collection resolution strategy

VII. Responding to active or threatened collection actions

VIII. Best practices

The panel will discuss these and other key issues:

  • The IRS' principal forced collection methods, including federal tax liens, levies, and seizures
  • Basic procedures and taxpayer protections applicable when the IRS initiates collection enforcement
  • Evaluating the principal collection alternatives available to individual taxpayers, including installment agreements, OIC, and CNC status
  • Understanding how the IRS evaluates income, assets, equity, expenses, and ability to pay when determining collection options
  • Structuring a negotiation strategy suited to a taxpayer's financial profile
  • Common issues that affect collection case outcomes and resolution opportunities

Learning Objectives

After completing this course, you will be able to:

  • Identify the IRS' principal forced collection methods and when each applies
  • Determine taxpayer protections available during collection enforcement
  • Decide on the appropriate collection alternative for a given taxpayer profile
  • Ascertain how income, assets, equity, and expenses affect ability to pay determinations
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .