CPA - medium firm
CPA - large firm
Enrolled Agent
Other
The IRS is required by statute to send certain notices to taxpayers before it can collect taxes the IRS believes are owed. In this course, we’ll review the IRS Collection Notice stream, then discuss the taxpayer’s rights and resolution options.
Learning Objectives:
- Identify the most common notices the IRS sends to request payment of taxes or to propose enforced collection action through liens and levies
- Summarize the effect of the IRS's temporary suspension of these notices
- Evaluate options for clients to respond to these notices
Michael Smith
IRS
Senior Stakeholder Liaison
Michael Smith is a Senior Stakeholder Liaison with the Internal Revenue Service. As a Sr. Stakeholder Liaison, he works with all taxpayer communities, including major employers, community associations and tax practitioner organizations to help all taxpayers comply with the tax laws.
Michael became a Senior Stakeholder Liaison in the Communications and Liaison division of the IRS in 2021. Prior to 2021, he held a variety of positions in the Small Business/Self-Employed division of IRS as a Revenue Officer and Collections Manager. He specializes in the areas of employment tax, tax controversy, alternative resolutions and collection actions (lien/levy/seizure).
Michael graduated from the University of Wisconsin – Oshkosh with a Bachelor of Business Administration in 2009. Michael has gained a thorough understanding of IRS policies, procedures, and work processes throughout his 12-year career with IRS.
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