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IRS Collection Activities #379626

Course Overview

Credit

Amount

CPA

EA / OTRP

Course Author: Steven M. Bragg, CPA Field of Study (CPA): Taxes Field of Study (EA/OTRP): Federal Tax Law/Related Matters

Course Description

Course publication/revision date: This course was updated on 9/30/2026.

The Internal Revenue Service has a well-defined tax collection process. The IRS Collection Activities course discusses the types of notices that it provides regarding tax payments, and the steps that it follows when conducting collection activities. The course also covers the responses and appeals activities in which you can engage to deal with specific types of IRS actions.

Table of Contents

IRS Collection Activities1

Introduction	1
The IRS Collection Process	1
The Statute of Limitations on Tax Collections	2
The Start Date of the Tax Assessment	2
Alterations to the Collection Period	2
CSED Notification	3
The Taxpayer Bill of Rights	4
What to Do if You are Bankrupt	4
IRS Tax Levies	5
IRS Tax Liens	6
IRS Payment Plans	7
Penalty Relief Options	8
The IRS Appeals Process	9
Summary	12
Review Questions	13
Answers to Review Questions	14

Glossary15

Index16

Course Details

Author: Steven M. Bragg, CPA

Steven Bragg, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a Bachelor’s degree in Economics from the University of Maine. He has been a two-time president of the Colorado Mountain Club, and is an avid alpine skier, mountain biker, and certified master diver. Mr. Bragg resides in Centennial, Colorado. He has written more than 300 books and courses, including New Controller Guidebook, GAAP Guidebook, and Payroll Management.

Publication/Revision Date: 9/30/2026

Course Exam Questions (online): 5 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: PDF or PDF plus printed copy sent in the mail

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Overview	None	None
EA/OTRP	Overview	None	None

Sponsor ID Numbers

National Registry of CPE Sponsors ID: 107615

IRS Qualified Sponsor ID: FWWKO — Course ID: FWKKO-T-00803-26-S

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

Recognize how the IRS is allowed to use a private collection agency.
Recall the contents of the Taxpayer Bill of Rights.
Recognize the differences between an IRS tax lien and tax levy.
Specify the different types of payment plan options available to taxpayers.
Recall the situations in which you can be granted tax penalty relief.