Tax Collection Defense Webcast | 4192989B

Date :
November 11, 2019 8:30 AM - 4:30 PM
Location :
Facility :
Webcast Event
Level of Difficulty :
Member Price :
Nonmember Price :
CPE Credits :
CPE 8.00, MCLE 6.50, IRS-TX 8.00, CTEC-TX 8.00
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Tax collection issues can be as simple as responding to a bill or as complicated as a bankruptcy reorganization. To represent a client in a tax collection matter, a CPA should have a fundamental understanding of tax collection laws.

Understand the available options for resolving tax collection cases and the procedures available for reaching those resolutions. This course will analyze applicable laws, procedures and potential resolutions, including the law of tax liens and levies and procedures available for resolving a tax collection matter. Also, cover alternative resolutions, including installment agreements, offers in compromise and bankruptcy.


  • Recognize the tax collection functions of the IRS and California tax authorities.
  • Understand the law of tax liens and levies, including attachment to property, perfection and priority over competing interests.
  • Identify the available procedures, including collection due process (CDP), other collection appeals and lien relief alternatives.
  • Determine the options for resolving collection issues, including installment agreement and offer in compromise rules and discharging and resolving taxes in bankruptcy.

Major Subjects:

  • Assessment and attachment rules—tax assessment procedures and attachment of the assessment lien to property, including community property.
  • Tax liens—perfection and priority rules in general and for specific assets and relief from liens.
  • Tax levies and seizures—taxpayer rights and defenses; third party rights.
  • Dealing with the collection officers and representatives.
  • Collection appeals—collection due process (CDP) and other collection appeals.
  • Collection resolutions—offers in compromise; installment agreements; bankruptcy.
  • Judicial actions: collection due process (CDP); injunctions; and IRS suits.

Advanced Prep:


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Level of Difficulty:
Field of Interest:

Working knowledge of resolving tax bills helpful or professionals who handle tax collection issues with the IRS, FTB, EDD and CDTFA.

Designed For:

CPAs and attorneys.


Steven R. Mather, Esq.

Steve Mather’s firm, Mather Law Corporation, is a partner in Mather Kuwada LLP. Mather practices in the firm’s Beverly Hills and Orange County offices. He handles all manner of civil and criminal tax controversies with the federal and state tax agencies.

Mather began his career with the IRS Counsel offices in San Francisco and Los Angeles. Since 1987, he has represented individual and entity taxpayers in a variety of tax disputes. He has had dozens of reported decisions in the United States Tax Court and has litigated extensively in the federal district courts, the California superior courts, and the Ninth Circuit Court of Appeals. He has also been the co-director of the Tax Court Pro Se Program sponsored by the Los Angeles County Bar Association since 1989.

Mather writes and speaks frequently. He is co-author of the BNA Tax Management Portfolios on federal tax collection entitled Federal Tax Collection Procedure – Liens, Levies, Suits and Third-Party Liability (Portfolio 637) and Federal Tax Collection Procedure – Defensive Measures (Portfolio 638). He is also author of the BNA Tax Management Portfolio, Audit Procedures for Pass-Through Entities (Portfolio 624). He received his bachelor’s degree in accounting, with highest distinction, and his juris doctor, with distinction, from the University of Iowa.

No Agenda or Materials posted.