Free 30-page guide / 2026 edition
Everything you need to know about IRS collections. In 30 pages.
The liens, levies, appeals and settlement rules Eric Green uses on real cases, written for CPAs, EAs, and attorneys.
- 11 chapters about the collection process
- The 5 installment agreement types and the dollar threshold for each
- Why 80% of Offers in Compromise get rejected, and the RCP math that prevents it
Instant download. No credit card.
About Eric Green, Esq.
01 / What changed
The IRS cut its staff, and then started automating enforcement
Notices are going out in monthly waves. 2,000 employees at the IRS who used to answer the phone are gone. Your clients are getting levy notices with no one at the IRS to help them. And they are calling you.
- 20,000Employees lost
The IRS has lost nearly 20,000 employees since 2025, including 2,000 phone agents.
- 1 in 3Offices closing
One-third of IRS offices are closing, including most Taxpayer Assistance Centers.
- $50kOnline cap
The website only sets up a plan to $50,000. The phones allow $250,000 without financial disclosure, on a system no longer staffed to help.
- 3%File a CDP
Less than 3% of taxpayers file a Collection Due Process request. The Taxpayer Advocate found that not filing is almost always a mistake.
02 / What is inside
This is your guide to the collection process, forms, and notices
You will receive a working reference that includes 11 chapters covering how the taxpayer enters collection, what the IRS can take, how to stop it, and every alternative.
- 01 The 2026 landscape and what has changed
- 02 The IRS collection process, step by step
- 03 The collection client and practice management
- 04 Federal tax liens, priority and withdrawal
- 05 Federal tax levies and what is exempt
- 06 The collection statute of limitations
- 07 Collection alternatives, all four of them
- 08 Payroll taxes and personal liability
- 09 Collection appeals, CDP and CAP
- 10 Challenging a bad tax assessment
- 11 Private debt collectors and passport revocation
Forms and notices covered in this reference
Every notice your client can receive and every form you file in response, explained in plain language with the deadline attached.
Notices your client receives
- CP-501, first balance due notice
- CP-503, second balance due notice
- CP-504, notice of intent to levy
- CP-523, installment agreement default
- Letter 11 / 1058 / CP-90, final notice of intent to levy, starts the 30-day clock
- Letter 3172, notice of federal tax lien filing
- Letter 1153, proposed trust fund recovery penalty
Liens and levies
- Form 668(Y)(c), Notice of Federal Tax Lien
- Form 12277, request to withdraw the lien
- Form 14135, discharge an asset from the lien
- Form 14134, subordinate the lien for refinancing
- Form 2848, power of attorney
- Form 433, collection information statement
- Form 9423, collection appeal request
Appeals and resolution
- Form 12153, request a CDP hearing
- Form 656-L, doubt as to liability offer
- Form 12661, audit reconsideration
- Form 843, claim for refund
- Form 4180, trust fund recovery interview
- Form 2751, trust fund penalty agreement
- IRC §6321, §6334, §6343, §6672, §7345, the code sections behind each of them
03 / About the author
Eric L. Green, JD, LL.M.
Founder, Tax Rep Network
Partner at Green & Sklarz LLC. Civil and criminal tax controversy before the IRS, state taxing authorities, the DOJ Tax Division and federal courts.
- Has taught more than 70,000 accountants, attorneys and enrolled agents
- Created the IRS Representation Certificate Program with the University of Connecticut School of Business
- Host of the Tax Rep Network Podcast and author of How to Build a Million Dollar Tax Representation Practice
- Fellow of the American College of Tax Counsel, ABA Nolan Fellow, Connecticut Super Lawyers in Tax Law
04 / What members say
Practitioners who learned this from Eric
"Eric Green's methodology I found very insightful. Eric provided several very direct, common sense, and down to earth responses to handle difficult client situations in a manner I had never thought of."
Jeff Schabowski"I've increased my revenue by over $150,000. I'm a solo practitioner, so it's not as big as maybe some others — but without Tax Rep and Eric Green's help, none of that would've been possible."
Patrick W."Now I have a growing resolution practice. Pretty much everything I've learned about tax resolution, I've learned from Eric Green and Tax Rep Network."
Michael O'Leary05 / The opportunity
"The next 3 to 5 years will see explosive demand for trained representatives as enforcement becomes fully automated and taxpayer self-help options shrink."
Eric L. Green, Esq.
Get the guide
Your clients have 30 days from when their letter is dated. Are you ready?
Know what the notice means, what the IRS can do next, and which alternative to file. Get the guide and be ready.
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