2025 IRS Collection Alternatives: Payment Plans, Offers In Compromise, and More!

Learn how to effectively negotiate Offers in Compromise, avoid levies, and secure payment plans under the IRS’s evolving collection strategies

As the IRS ramps up enforcement with expanded staffing and funding, taxpayers are increasingly facing levies, liens, and aggressive collection tactics. If you're a tax professional, CPA, or attorney advising clients on IRS matters, you must be prepared to help them navigate these challenges.

In this high-impact 2025 update, seasoned tax attorney Adam S. Fayne walks you through IRS collection procedures, enforcement tools, and — most importantly — strategic alternatives available to help taxpayers reduce liabilities and stop aggressive collection actions.

With levy powers expanding and Offer in Compromise acceptance rates dropping (from 42% to 21% in one year), many taxpayers are at greater risk than ever. Inadequate responses can lead to asset seizures, wage garnishments, and costly errors.

This session dives deep into the practical application of IRS rules, including how to:

• File for Collection Due Process relief
• Use hardship claims and Form 911 for levy release
• Calculate reasonable collection potential (RCP) under the new “Fresh Start” rules
• Leverage installment agreements and Offers in Compromise with updated guidance
• Avoid mistakes that lead to automatic rejections

Webinar Objectives

• Understand the hierarchy of IRS collection notices and legal responses
• Use current statutes to protect clients from levies and seizures
• Identify when Offers in Compromise are likely to succeed — and when they won’t
• Apply income averaging, expense standards, and hardship exceptions correctly
• Advocate effectively using Form 911 and Taxpayer Assistance Orders

Webinar Agenda

• Overview of IRS Collection Process
• IRS Payment Plans
• IRS Offers In Compromise
• Currently Uncollectible Status
• Financial Disclosures

Webinar Highlights

• Real-world examples of how to settle six-figure tax liabilities for fractions
• Step-by-step guidance on Forms 433-A and 656-B
• Strategies to stop or release wage and bank levies
• Understanding 2025 updates to collection statutes and timelines
• Fresh Start initiative breakdown and how to use it to your advantage

Who Should Attend

• Tax Attorneys
• CPAs and Enrolled Agents
• IRS Representation Specialists
• Financial Advisors
• Business Owners with Tax Liabilities

Credit(s)

IRS CPE Credits: 1 Tax hour