Date: May 8th , 2026

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 120 Minutes

Description:

The IRS Collection function and the Independent Office of Appeals serve as critical junctions for resolving tax disputes without litigation. Despite their importance, many tax professionals lack a clear framework for distinguishing between the Collection Appeal Program (CAP) and Collection Due Process (CDP) appeals. This session provides a deep dive into the procedural landscape of collection relief. We will demystify the rules, limitations, and strategic applications of both processes, empowering you to confidently advise clients when they face enforcement actions.

Topics Covered:

• CAP vs. CDP: A comparative analysis of eligibility, procedural timelines, and the impact of each on collection enforcement.

• Form 12153 Mastery: Best practices for filing the Request for Collection Due Process or Equivalent Hearing to ensure maximum client protection.

• The Supervisor Conference: Leveraging the IRS Reform and Restructuring Act of 1998 to resolve disputes at the management level.

• Strategic Enforcement Stops: Understanding how a properly filed CDP stops collection actions and the nuances of the “one-appeal-per-tax-period” rule.

• The Practitioner’s Playbook: Essential “do’s and don’ts” for preparing successful hearing requests and navigating the appeals lifecycle.

Learning Objectives

• Explain the operational mechanics of the IRS Collection Appeals process.

• Differentiate clearly between the scope and application of CAP and CDP appeals.

• Determine client eligibility for specific appeals based on the type of collection notice received.

• Execute the proper procedure for filing Form 12153 to ensure statutory compliance.

• Apply strategic decision-making to choose the most effective resolution path for specific collection scenarios.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 Minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

A.J. Reynolds, EA

AJ is an outstanding choice for a webinar on IRS Collection Appeals. He is not just a theorist; he is a highly active, “in-the-trenches” practitioner who specializes in IRS representation. He was recognized with the 2024 Excellence in Education Award from the National Association of Enrolled Agents (NAEA), which highlights his proven ability to teach complex topics clearly and effectivel. His work with Iowa Legal Aid on Tax Court cases and income tax issues ensures he understands the real-world stakes and procedural nuances of IRS appeals. With over thirty years of experience, he possesses the credibility that seasoned CPAs and EAs look for in an instructor.