Collection: Installment Agreements, OIC, Collection Appeals, and Currently Not Collectible
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Specific Areas of Representation. 21 min read, ~3,183 words.
Form 1127 extends time to PAY (not file); requires undue hardship; max 6 months for income tax, up to 12 for estate tax (renewable to 10 years under §6161). Installment agreements: Guaranteed ≤ \$10K, Streamlined ≤ \$50K (72 months), Short-term plan ≤ \$100K (180 days). Form 9465. OIC three grounds...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
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