ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.
THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.
ARCHIVE DATE: FEBRUARY 2015
The IRS Office of Appeals presented this seminar at the 2013 IRS Nationwide Tax Forum, and the information was correct at the time of recording.
Collection Appeals Program (CAP) is an administrative appeal process that is available to qualified taxpayers in a wide range of collection situations involving installment agreements, seizures, levy, lien certificates and third party claims to property. Using a role-playing format, this seminar discusses various situations that qualify a taxpayer for a CAP hearing, issues that are excluded from CAP, how the CAP process works, how Appeals arrives at its decision in a CAP and the effects of the Appeals decision in a CAP on both the IRS and the taxpayer or third party.
To view this archived seminar, click below