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All Training & Events
Untying the Knot: Taxes and Divorce Parts 1 and 2
Year-End: The Must-Knows for Accountants with Eric Green
How to Exit Rich: How to Sell Your Business / Practice for Top Dollar
5th Annual Tax Rep Summit – Live from Orlando
The Rapid Revenue Workshop with The Abundant Accountant
TRN 2025 Ethics Update: Due Diligence and Ethical Responsibilities for Tax Pros
Tidal Wave Tuesday
A Sit-down with Lucifer’s Banker: How to Bring an IRS Whistleblower Case
Advanced Training Schedule
Resources
Complimentary Resources
TRN Podcast
Books
Tax Liens and Tax Levies
Checklists, Letters, and Forms
IRS Offers
Resolving Payroll Taxes
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IRS Collections
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Challenging an Assessed Tax
What are common reasons taxpayers dispute an assessed IRS tax debt?
When can a taxpayer request audit reconsideration?
What situations disqualify someone from audit reconsideration?
What must be included in an audit reconsideration request?
What happens after an audit reconsideration is submitted?
Can collection activity be paused during audit reconsideration?
What is a Collection Due Process (CDP) hearing?
When must a taxpayer raise their liability issue during a CDP process?
How does a taxpayer request a CDP hearing?
What should be written in Box 8 of Form 12153 for a liability dispute?
What is a Doubt-as-to-Liability Offer-in-Compromise (DATL-OIC)?
What form is used to submit a DATL-OIC?
When is a DATL-OIC appropriate?
What must be included with a DATL-OIC?
Can a DATL-OIC offer be $0?
What happens if a DATL-OIC is rejected?
Why must taxpayers stay in compliance during a DATL-OIC process?
What is Innocent Spouse Relief?
What form is used for Innocent Spouse Relief?
What are the three types of Innocent Spouse Relief?
What determines eligibility for 6015(b) relief?
What are the key qualifications for 6015(c) Separation of Liability?
When is 6015(f) Equitable Relief used?
Is there a time limit for requesting 6015(f) relief?
What factors does the IRS consider under 6015(f)?
Can tax returns filed without one spouse's consent be challenged?
What is tacit consent?
What is the IRS's position on forged signatures and innocent spouse claims?
What is the difference between an erroneous item and an underpayment?
Which types of relief are available for erroneous items?
Which relief applies to underpayment cases?
Why is supporting documentation crucial for Innocent Spouse Relief?
What supporting documents are helpful for innocent spouse cases?
What happens if a taxpayer is uncollectible during an Innocent Spouse claim?
Can a taxpayer challenge a Notice of Deficiency they never received?
How can automated notices lead to incorrect tax assessments?
What role does IRS Appeals play in tax liability disputes?
What should a tax practitioner do when a client disputes a liability in collection?
What are 'automated under-reporter audits' and how do they impact taxpayers?
What is the first method to challenge an incorrect tax debt?
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Challenging an Assessed Tax
Category - Challenging an Assessed Tax
Articles
What are common reasons taxpayers dispute an assessed IRS tax debt?
When can a taxpayer request audit reconsideration?
What situations disqualify someone from audit reconsideration?
What must be included in an audit reconsideration request?
What happens after an audit reconsideration is submitted?
Can collection activity be paused during audit reconsideration?
What is a Collection Due Process (CDP) hearing?
When must a taxpayer raise their liability issue during a CDP process?
How does a taxpayer request a CDP hearing?
What should be written in Box 8 of Form 12153 for a liability dispute?
What is a Doubt-as-to-Liability Offer-in-Compromise (DATL-OIC)?
What form is used to submit a DATL-OIC?
When is a DATL-OIC appropriate?
What must be included with a DATL-OIC?
Can a DATL-OIC offer be $0?
What happens if a DATL-OIC is rejected?
Why must taxpayers stay in compliance during a DATL-OIC process?
What is Innocent Spouse Relief?
What form is used for Innocent Spouse Relief?
What are the three types of Innocent Spouse Relief?
What determines eligibility for 6015(b) relief?
What are the key qualifications for 6015(c) Separation of Liability?
When is 6015(f) Equitable Relief used?
Is there a time limit for requesting 6015(f) relief?
What factors does the IRS consider under 6015(f)?
Can tax returns filed without one spouse's consent be challenged?
What is tacit consent?
What is the IRS's position on forged signatures and innocent spouse claims?
What is the difference between an erroneous item and an underpayment?
Which types of relief are available for erroneous items?
Which relief applies to underpayment cases?
Why is supporting documentation crucial for Innocent Spouse Relief?
What supporting documents are helpful for innocent spouse cases?
What happens if a taxpayer is uncollectible during an Innocent Spouse claim?
Can a taxpayer challenge a Notice of Deficiency they never received?
How can automated notices lead to incorrect tax assessments?
What role does IRS Appeals play in tax liability disputes?
What should a tax practitioner do when a client disputes a liability in collection?
What are 'automated under-reporter audits' and how do they impact taxpayers?
What is the first method to challenge an incorrect tax debt?
+ 32 Articles
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