Ethical Responsibilities During IRS Collection Matters

Categories: Ethics, IRS CE
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About Course

This self-study ethics program examines the practitioner’s professional and ethical responsibilities while representing a client in an Internal Revenue Service Collection matter. The course addresses representation authority and the competence standard of Circular 230 §10.35 as applied to Collection engagements, the Collection Due Process rights and procedures available under IRC §6320 and §6330, the diligence-as-to-accuracy standard as applied to financial information submitted in an Offer in Compromise, the practitioner’s duty to avoid submitting a frivolous or unsupportable offer, the obligations that arise when advising a client on installment agreements, levies, and liens, and the confidentiality expectations governing the disclosure of client financial information in a Collection case.

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What Will You Learn?

  • Identify the representation authority applicable to Collection matters and apply the competence standard of Circular 230 §10.35 to the decision to accept or continue Collection representation
  • Explain the Collection Due Process rights available under IRC §6320 and §6330, including the 30-day deadline to request a hearing using Form 12153
  • Distinguish a timely Collection Due Process hearing from an equivalent hearing and identify the practitioner's duty of candor toward the Settlement Officer
  • Apply the diligence-as-to-accuracy standard of Circular 230 §10.22 to financial information submitted in an Offer in Compromise
  • Apply the reasonable collection potential standard and identify the practitioner's duty to avoid submitting a frivolous or unsupportable offer
  • Apply the duty under Circular 230 §10.21 to promptly advise a client of noncompliance or error discovered during Collection representation
  • Identify the practitioner's obligations when advising a client on installment agreement terms, levy release requests, and Notice of Federal Tax Lien appeal rights
  • Apply confidentiality obligations under IRC §7216 to the disclosure of client financial information during Collection representation

Course Content

Module 1 – Representation Authority and Competence in Collection Matters
This module examines who may represent a taxpayer in an IRS collection matter and the competence standard a practitioner must satisfy under Circular 230 §10.35 before accepting or continuing collection representation.

  • Representation Authority and Competence in Collection Matters

Module 2 – Collection Due Process Hearings and the Duty of Candor
This module covers Collection Due Process hearing rights, the practitioner's duty of candor toward the Settlement Officer, and how CDP procedures differ from an ordinary collection contact.

Module 3 – Offer in Compromise Ethics and the Duty of Diligence
This module addresses the ethical standards governing Offer in Compromise submissions, including the duty of diligence in verifying a client's financial disclosures before submission.

Module 4 – Installment Agreements, Levies, Liens, and Practitioner Notice Obligations
This module reviews the practitioner's obligations in installment agreement negotiations, lien and levy actions, and required notice to clients regarding collection deadlines and their consequences.

Final Assessment – Ethical Responsibilities During IRS Collection Matters
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

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