Partner Andrew Roberson spoke at an ABA Section of Taxation webinar, which was designed as a practical training for pro bono attorneys who have minimal experience representing low-income taxpayers in collection cases.
Andrew, and other panelists, covered the following topics:
- Overview of the IRS’s collection powers
- How to issue spot in an initial consultation
- Statute of limitations concerns in collection cases
- The various collection alternatives available to low-income taxpayers and the pros and cons of each option
- How to access and review basic IRS transcripts
- Overview of collection information statements (433-A, 433-F) including calculating income and allowable expenses
- Example scenarios.