PPIA: Intense Installment Agreement Education

5 (2 votes)

Earn  CE Federal Tax with Jessie Seaman, Esq., EA
April 23, 2019 from 3:00 pm - 4:00 pm ET

Live Online IRS Program Number: X9QQU-T-00564-19-O
Self-Study IRS Program Number: X9QQU-T-00564-19-S

Member: $40                 Non-Member: $50  

This course is designed to educate a practitioner how to effectively leverage the IRS Form 433F to illustrate a financial hardship to the Internal Revenue Service. The IRS’s main collection division, Automated Collections, uses this form extensively when determining the collectability of a taxpayer with past due tax balances. Often a taxpayer wants to resolve these back-tax issues, but the IRS default collection schemes are very rigid and unaffordable to a taxpayer that is experiencing or will experience a financial hardship. Establishing hardship resolutions with the IRS requires advocacy, negotiation, and substantiation. This course will educate a practitioner on the mechanics of the required forms and necessary substantiation to effectively illustrate financial hardship to the IRS’s largest collection division, Automated Collections.

Learning Objectives

  • Upon completion of this course, you will be able to:
  • Recognize when a client’s financial circumstances justify a resolution that only partially pays IRS liability.
  • Identify which expenses must be accepted by the IRS, and which expenses may be deemed “conditional”.
  • Complete a Form 433-F using allowable state, local, and national standards to reduce the need for substantiation.
  • Propose an alternative to enforcement action, in the form of a Partial Pay Installment Agreement, by calling ACS.
  • Defend expenses that are not IRS standards, but disallowance would jeopardize the health and welfare of the family/taxpayer.

Note: If you can't attend live, that's okay: go ahead and register and you will automatically receive the recording when it is sent out.

Jessie Seaman, Esq., EA

Jessie Seaman, Esq., EA, is a member of NAEA, completing course work for NTPI Fellowship, Florida Bar, Tax Section, and Northeast Florida Enrolled Agent’s Society. She has served as an adjunct professor teaching various courses including Business Law, State and Local Taxation, Contemporary Business Ethics, and an exam preparation class for the Enrolled Agents Examination. Jessie has a passion for tax controversy work because it is ever-evolving, applicable to all, and in many cases unfairly enforced. 

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  • For optimal viewing, please join on a laptop or desktop computer.
  • Communications from NAEA

    Upon registration, you will receive the following four (or possibly five, if you did not attend the live webinar) e-mails from NAEA's e-learning partner, Commpartners, sent with a subject line: NAEA webinar: <insert course title>

    • Registration confirmation
    • Instructions on how to access the webinar, handouts, quiz and evaluation.
    • Live webinar reminder
    • When webinar recording is ready
    • User did not attend the live webinar

    A list of frequently asked questions is available here.