Date: May 13th, 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 120 Minutes

Course Overview:

When the IRS asserts an unpaid tax liability, one of its most powerful collection tools is the Federal Tax Lien (FTL) a legal claim against a taxpayer’s property, including real estate, financial assets, and business assets. Left unaddressed, a Federal Tax Lien can devastate a client’s credit, block property transactions, and create serious legal complications for years. Tax professionals who understand how liens arise  and how to fight back  become invaluable advocates for their clients.

This instructor-led CPE course delivers a thorough, practice-ready understanding of statutory Federal Tax Liens and the full spectrum of taxpayer remedies available under the Internal Revenue Code. From the moment a tax liability is assessed to the filing of a Notice of Federal Tax Lien (NFTL) and beyond, attendees will walk away with actionable strategies to protect clients, navigate IRS procedures, and pursue the most favorable resolution outcomes. The course opens by explaining how a Federal Tax Lien arises — specifically, the statutory trigger under IRC §6321 and §6322, and the conditions the IRS must meet before a lien becomes legally enforceable against third parties. Participants will gain a clear understanding of the difference between the lien itself and the Notice of Federal Tax Lien (NFTL), a distinction that is critical in advising clients on timing and strategy. From there, the course dives deep into IRS authority and procedures for NFTL filings, including the role of the IRS Advisory function, filing locations, and the timelines that govern when and where an NFTL is recorded. Practitioners will learn how to monitor these timelines and intervene proactively  before a public notice is filed  to minimize damage to the taxpayer’s financial standing.

Topics Covered:

• Federal Tax Lien Creation.
• IRS Authority for NFTL Filings.
• Taxpayer Lien Remedies & Resolutions.
• Impact of NFTLs on Clients.
• IRS Lien Appeal Rights & Credit Reporting
• IRS Tax Debt Help Tool.
• One Big Beautiful Bill (OBBB) — Monitor for Lien Impact.
• Direct Debit Installment Agreement (DDIA) — Lien Withdrawal Eligibility
• IRS Fresh Start Program — Threshold Update

Learning Objectives:

• Determine the statutory basis for Federal Tax Lien creation.
• Identify the IRS’s authority and procedural requirements for filing a Notice of Federal Tax Lien (NFTL).
• Apply the four primary taxpayer lien remedies.
• Assess the financial and legal impact of an NFTL on taxpayers and clients.
• Counsel clients on NFTL prevention strategies and lien determination requirements.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• 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

Jessie Seaman, Esq., EA

Jessie Seaman, Esq., EA is a licensed Florida attorney and IRS Enrolled Agent with over a decade of hands-on experience in state and federal tax controversy and taxpayer representation. Known for her deep technical expertise and client-first approach, Jessie has guided tens of thousands of tax resolution cases — ranging from straightforward financial hardship plans to highly complex business disputes and high-profile celebrity matters.Before joining Community Tax, Jessie spent more than seven years at a leading national tax resolution firm, where she built a reputation for navigating the most challenging IRS collection and compliance issues. Her breadth of experience across both individual and business tax representation makes her one of the most well-rounded tax controversy practitioners in the field.A proud Florida native, Jessie grew up in Boca Raton before relocating to Tampa in 2000 to pursue her undergraduate studies at the University of South Florida. During her time at USF, she broadened her perspective through a study abroad program in Costa Rica and ultimately earned a double Bachelor of Arts degree in Philosophy and Political Science. In 2006, Jessie was awarded a scholarship to Florida Coastal School of Law in Jacksonville, where she earned her Juris Doctorate in 2009.