When RO Says No - Collection Appeals 2026
This program equips practitioners with the tools to respond effectively when a Revenue Officer (RO) pushes back—whether by threatening liens, levies, or denying an installment agreement. It walks through what happens at case assignment, including how an RO reviews account history, files liens, issues intent-to-levy notices, sends third-party Letter 3164, and enforces Form 9297 requirements and deadlines.
Participants build a solid understanding of key collection terminology and learn how to apply the Collection Appeal Process (CAP) using Form 9423. This includes requesting a manager conference, presenting a well-supported position grounded in taxpayer rights, demonstrating undue hardship or income loss, proposing enhanced collection strategies, or offering viable alternative resolutions—all while meeting strict fax timelines.
The program also reinforces the Taxpayer Bill of Rights, with particular emphasis on the taxpayer’s right to retain representation.
"Our best deal is always to become a monthly subscriber"
*Self-Study recording not available for NASBA CPE credit.
IRS Program #: 7Q3WU-T-00905-26
CTEC Course #: 6248-CE-00252
Marc Dombrowski
,
EA
Marc J. Dombrowski, EA specializes in IRS/State Collections Cases, settlements with the IRS, Tax Lien Releases and Corporate Officer Assessments. He has lectured since 1994 on advanced collection topics.As an Enrolled Agent, he is licensed to practice before the IRS in all 50 states. He is a former contributor to CNBC, the NAEA's EA Journal and the Wall Street Journal. He is a Level II, Level III and Graduate Level instructor with the National Tax Practice Institute. In addition to several Chapter EA speaking engagements, he has spoken for the NYS Society of EA's, Florida EA Society, Missouri Society, NJ Society, Utah EA Society and the Ohio EA Society's Annual Convention(s). Through his extensive national experience solving a variety of business & personal tax and debt problems, Marc has gained experience in resolutions to fit any situation. “There is no problem, big or small, that cannot be resolved; there is always a light at the end of the tunnel, just take the time to talk to me about it.”Marc is a graduate Fellow of the National Tax Practice Institute and a member of the National Society of Enrolled Agents. Many of his national fellow practitioners call on him for his knowledge and request that he speak at various Chapter meetings across the country.
Recommended Webinars
