Resolving IRS collections actions against taxpayers. The Internal Revenue Service is one of the world's most efficient tax agencies, collecting trillions of dollars each year at a cost of less than fifty cents for every one hundred dollars collected. A significant part of that efficiency comes from the way we process tax returns-a process we call the Pipeline. This course explores the IRS Budget; Where the IRS gets its authority; Actions to take before collections and the requirement that a tax must be assessed. Practical skills related to Required Notices and Sample Notice CP14 and CP16118; CP503; CP504; LT 11 The course examines that Collection Due Process Hearing and Appeal, Penalties, Collections, Liens And Levies, Working Collections Cases and aspects related to these situations.