When RO Says No - Collection Appeals 2026

2 IRS CE/CTEC/NASBA CPE*

This program equips practitioners with the tools to respond effectively when a Revenue Officer (RO) says "no" &/or pushes back—whether by threatening liens, levies, or denying an installment agreement. It walks through what happens at case assignment, including how an RO reviews account history, files liens, issues intent-to-levy notices, sends third-party Letter 3164, and enforces Form 9297 requirements and deadlines.

Participants build a solid understanding of key collection terminology and learn how to apply the Collection Appeal Process (CAP) using Form 9423. This includes requesting a manager conference, presenting a well-supported position grounded in taxpayer rights, demonstrating undue hardship or income loss, proposing enhanced collection strategies, or offering viable alternative resolutions—all while meeting strict fax timelines.
The program also reinforces the Taxpayer Bill of Rights, with particular emphasis on the taxpayer’s right to retain representation.

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*Self-Study recording not available for NASBA CPE credit.

IRS Program #: 7Q3WU-T-00905-26
CTEC Course #: 6248-CE-00252