SEE-3 - Specific Areas of Representation - Section 3.1

Represent a taxpayer in the collection process, including installment agreements, offers in compromise, currently not collectible status, liens, levies, and Collection Due Process rights.

Represent a taxpayer through the collection process: negotiate installment agreements, evaluate an offer in compromise based on reasonable collection potential, and request currently not collectible status where the taxpayer cannot pay. Distinguish a federal tax lien from a levy, apply the rules for releasing or discharging each, and invoke Collection Due Process hearing rights under a Notice of Federal Tax Lien or Final Notice of Intent to Levy.

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