Navigating IRS Collections: Overview of Form 433 and Offers in Compromise
Monday, Oct. 19, 2026
11 a.m.-1 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WA-5841
View pricing
This two-hour course covers the IRS collection process, detailing each step from the initial notice to enforced collection actions and payment options. You'll gain a thorough understanding of how the IRS initiates collections, what taxpayers should expect as the process unfolds, and the various options for settling debts. We will review when Form 433-A or 433-B is required, and discuss the specific criteria for submitting an Offer in Compromise (OIC) to settle tax debt for less than the full amount owed. This session is designed to provide tax professionals with the tools to guide their clients through the IRS collection process, ensuring compliance and presenting the best possible payment solutions. We'll also review key scenarios where Forms 433 and OIC are necessary, providing practical insight for resolving tax liabilities. Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Major subjects
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IRS collection process overview.
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Initial notice and subsequent notices.
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Enforced collection actions: liens, levies, and wage garnishments.
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Payment options and alternatives to enforced actions.
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Detailed review of Forms 433-A & 433-B.
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Offer in Compromise (OIC) program: qualifications and process.
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Advising clients on compliance and payment options.
Learning objectives
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Identify the stages of the IRS collection process, from initial notice to enforced collection actions.
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Recognize when Forms 433-A or 433-B are required and the information necessary to complete them.
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Evaluate the criteria for submitting an Offer in Compromise (OIC) and the process involved.
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Explain the different payment options available to taxpayers facing IRS collections.
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Determine how to advise clients on navigating the collection process and minimizing potential penalties.
Who should take this program?
- CPAs, EAs, tax professionals.
Pricing
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$89.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$89.00
(Standard Nonmember Fee).
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Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Basic knowledge of IRS procedures and tax collection
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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