As tax filing deadlines pass, many taxpayers are left facing significant outstanding tax liabilities they cannot realistically pay in full. For tax professionals, understanding how to navigate IRS collection alternatives and resolution programs has become increasingly important in helping clients manage financial hardship and avoid aggressive collection actions.
This webinar provides a practical and detailed overview of the IRS Offer in Compromise (OIC) program and the broader IRS Fresh Start initiative. Participants will learn how the IRS evaluates settlement requests, reviews financial disclosures, and determines whether a taxpayer qualifies for compromise consideration under current 2026 collection standards.
The session will focus on the technical and strategic aspects of preparing successful Offers in Compromise, including calculating Reasonable Collection Potential (RCP), analyzing taxpayer financial conditions, preparing Forms 656 and 433-A/B OIC, and avoiding common procedural mistakes that frequently lead to offer rejection.
Attendees will also gain practical guidance on evaluating alternative collection options, understanding the three legal bases for an offer, navigating IRS examiner interactions, and developing resolution strategies that align with current IRS collection priorities and taxpayer rights.
Through real-world case studies, procedural examples, and compliance-focused instruction, participants will strengthen their ability to manage complex tax resolution matters and improve outcomes for clients facing significant IRS liabilities.
Overview of the IRS Fresh Start Program and collection resolution options
Understanding the purpose and structure of the Offer in Compromise (OIC) program
Evaluating whether a taxpayer qualifies for:
Calculating Reasonable Collection Potential (RCP)
Applying IRS national and local financial standards for:
Analyzing taxpayer income, assets, and future earning potential
Understanding how the IRS determines Quick Sale Value (QSV) for assets
Preparing and completing:
Avoiding common filing and documentation mistakes that trigger rejection
Understanding the three legal bases for an Offer in Compromise:
Managing initial payment requirements and the 24-month payment rule
IRS intake procedures and “processible” offer requirements
Communicating effectively with the IRS Centralized OIC Unit
Navigating IRS examiner reviews and the appeals process
2026 IRS policy updates and collection priority considerations
Impact of recent legislative and regulatory developments on tax resolution procedures
Case studies involving high-dollar tax debt settlements
Best practices for tax professionals managing IRS collection matters
Strategies for improving acceptance rates and reducing procedural delays
Certified Public Accountants (CPAs)
Enrolled Agents (EAs)
Tax Attorneys and Tax Resolution Professionals
Tax Preparers and Tax Advisors
Bookkeepers and Accounting Professionals
Tax Managers and Controllers
Business Owners dealing with IRS collection issues
Professionals responsible for taxpayer representation and IRS negotiations
Advisory and Compliance Professionals
Anyone seeking practical guidance on IRS Offer in Compromise procedures and tax resolution strategies
IRS / CPE Credits: 2.0 TAX
Delivery Method: Group Internet-Based
Session Format: Live Virtual Webinar with Q&A
Program Level: Intermediate
Prerequisites: Basic familiarity with IRS collection procedures recommended
Attendance Requirement: Required for live CPE credit