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Liens and IRS Collection Appeals: Nuances and Opportunities

Contains material from Feb 2025
Liens and IRS Collection Appeals: Nuances and Opportunities
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If your client owes money to the IRS, the IRS will inevitably file a lien against your client. What are the processes and procedures to avoid the filing of the IRS Notice of Federal Tax Lien (NFTL)? If the IRS has already filed an NFTL, or they are threatening to levy your client, how do you appeal the filing of the NFTL or avoid the levy of your client’s assets? Learn the processes and nuances of utilizing Collection Appeals Program (CAP) and Collection Due Process (CDP) hearings to protect your client’s rights, including practical information that includes both IRS and practitioner viewpoints.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 2/28/2026

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1. Liens and IRS Collection Appeals: Nuances and Opportunities (Feb 2025)

Sharon P. Carr, E. Martin Davidoff

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54 mins
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54 mins
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Session 1 —54 mins 1.00
Liens and IRS Collection Appeals: Nuances and Opportunities (Feb 2025)

If your client owes money to the IRS, the IRS will inevitably file a lien against your client. What are the processes and procedures to avoid the filing of the IRS Notice of Federal Tax Lien (NFTL)? If the IRS has already filed an NFTL, or they are threatening to levy your client, how do you appeal the filing of the NFTL or avoid the levy of your client’s assets? Learn the processes and nuances of utilizing Collection Appeals Program (CAP) and Collection Due Process (CDP) hearings to protect your client’s rights, including practical information that includes both IRS and practitioner viewpoints.

Originally presented: Dec 2024 Taxation Conference: Day 2 - Focus on Tax Controversy

Sharon P. Carr, Collection Appeals Area 1, IRS - Memphis, TN
E. Martin Davidoff, Davidoff Tax Law & Prager Metis CPAs - Cranbury, NJ