IRS Collection Activities (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $15


Course Description
The Internal Revenue Service has a well-defined tax collection process. The IRS Collection Activities course discusses the types of notices that it provides regarding tax payments, and the steps that it follows when conducting collection activities. The course also covers the responses and appeals activities in which you can engage to deal with specific types of IRS actions.


Author: Steven Bragg

Course Number: TX1048

IRS Program Number: 72821-T-00081-24-S

Learning Objectives

  • Recognize how the IRS is allowed to use a private collection agency.

  • Recall the contents of the Taxpayer Bill of Rights.

  • Recognize the differences between an IRS tax lien and tax levy.

  • Specify the different types of payment plan options available to taxpayers.

  • Recall the situations in which you can be granted tax penalty relief.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Taxes

Prerequisites: None

Advance Preparation: None

Latest Review Date: September 2024

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.


AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.