Spring Conference

One day to advance your tax resolution knowledge!

The IRS is constantly evolving and changing. It’s up to practitioners like you to stay up to date on the latest best practices to best serve your clients.

Our Advanced Conference Series exists for one reason – to help you increase your tax resolution confidence and capabilities. We want to help make you as efficient, effective, and profitable as possible!

The Spring Conference is your chance to hear presentations on hot topics and receive critical updates that effect your IRS representation business. The one day event will be jam packed with a total of 5 presentations taught by 5 different instructors. Set aside just one day to gain skills and knowledge to help you better represent your clients before the IRS.

IRS Installment Agreements: Practical Insights and Recent Updates

Presented by Larry Lawler, CPA, EA, CTRS, NTPI Fellow (1.5 Hours)

In this session, we will explore multiple variations of the most frequently used resolution tool for tax practitioners—Installment Agreements. This session will cover the different types of installment agreements available, how to determine the best option for your client, and how to leverage recent changes in IRS policies to secure the most favorable terms. We will also discuss practical negotiation strategies, potential obstacles, and best practices to increase approval rates. Through real-world examples and expert insights, participants will gain a deeper understanding of how and when to use Installment Agreements to their advantage.

Key Learning Points:

• Negotiation Strategies: Effectively navigate discussions to secure favorable installment terms.

• Assessing Ability to Pay: Evaluate taxpayers’ financial situations to determine appropriate payment plans and how to structure payment plans that maximize client affordability while satisfying IRS requirements.

• Federal Tax Liens: Understand how installment agreements impact federal tax liens and explore potential resolution options.

• Appealing Rejected Requests: Learn the steps to appeal denied installment agreements by discovering administrative appeal rights and the procedures for requesting a reconsideration.

• Voluntary Payments: Discover how voluntary payments can influence agreement terms and outcomes by reducing penalties and interest accumulation.

• Sample Cases: We will review real-world scenarios to see practical applications of various strategies.

• Recent Changes: Get up to date information on the latest IRS policy changes affecting installment agreements including, threshold changes and expanded eligibility criteria.

About Larry – Larry is the National Director of ASTPS and has represented literally thousands of taxpayers before the Internal Revenue Service and is a frequent public speaker, a writer on professional topics, and a regular trainer of tax professionals nationwide. He has become nationally recognized for his skills in solving tax problems, and has been a New York Certified Public Accountant since 1973. He is also a fellow of the NTPI and the managing partner of Lawler & Witkowski, CPAs, PC, the firm he established in 1973.

CNC – A Deep Dive into Currently Not Collectible
(CNC) Status

Presented by Zachary Boutin, CPA, CTRC (1 Hour)

This course will provide a detailed background into the Currently Not Collectible Status (CNC). Attendees will gain insight into the history of CNC status, the circumstances under which the IRS may determine a taxpayer’s accounts to be classified as non-collectible, and the types of information tax professionals should be prepared to provide to ACS and Revenue Officers to demonstrate that their clients qualify when requesting this status. This seminar will prepare attendees to advise their clients and navigate the IRS procedures to defend taxpayers experiencing economic hardship.

Key Learning Points:

• The history and authority behind CNC status.
• The various categories of CNC status.
• The criteria under which taxpayers may qualify for CNC status.
• Tips and insights into interview questions to ask clients.
• Proactive planning and strategies to prepare for requesting CNC status.
• Documentation to be prepared to provide on behalf of clients.
• Best Practices for requesting CNC status with ACS and ROs.
• How to determine the income thresholds that systemically classify accounts as currently collectible after being placed in CNC status.
• Critical information to provide to clients to manage expectations.

About Zachary – Zachary is an Oregon-licensed CPA, and is the Managing Member of First Response Resolution, LLC in Southern Oregon. With over three years of experience representing taxpayers and resolving tax issues, he graduated Summa Cum Laude with a B.S. in Business Administration (Public Accounting) from Southern Oregon University. His diverse background includes representing clients before the IRS and state tax agencies, as well as preparing tax returns for individuals, businesses, trusts, estates, and hedge funds.

Death & Taxes: Dealing with the Ghosts of Taxes Past

Presented by Angelene Wierzbic, EA, CTRS (1 Hour)

Benjamin Franklin once said, “The Only Certain Things in Life are Death & Taxes”.  Implying that taxes end when we die, but does death really make tax debts go away?  Sadly, tax issues continue to haunt the grieving families of the deceased.  When a taxpayer’s only legacy are IRS problems, what can we do?   These complex issues can involve resolving tax matters for decedents who were non-filers or that owed, which must be resolved to close out the estate. Knowing how to handle these issues and offer proper advice can help protect the administrator of the estate from potential pitfalls such as creating a fiduciary liability.

Even after death, the IRS can collect.  Knowing what claims the IRS has on the estate and ways they can collect are imperative for decedent cases and can allow representatives to lift an incredible burden off of grieving families.

Key Learning Points:

• Power of Attorneys to represent a deceased taxpayer
• Tips to handle deceased non-filers
• Impact of death on the statutes of limitations
• Resolving collections after death
• Preventing common Estate Administrator pitfalls

About Ang – Angelene Wierzbic began her career at Lawler & Witkowski in October 2004 as a staff accountant. She is now an IRS Enrolled Agent as well as a Certified Tax Resolution Specialist. She has spent nearly two decades in the trenches working on complex tax resolution cases. She has worked and consulted on many hundreds of cases in her career and is an instructor in the ASTPS Tax Resolution Accelerator. Additionally she was the 2023 Top Presenter at CPAAcademy.org.

The IRS “Duty to Investigate”

Presented by LG Brooks, EA, CTRS (1.5 Hours)

Tax practitioners often encounter cases involving incorrect information returns (W-2s, 1099s) that lead to alleged “Understatements of Income”. Additional scenarios may involve taxpayers providing valid explanations and documentation during audits, collections, or appeals, only for the IRS to ignore or dismiss them over the course of the audit. However, based on case facts and the strength of evidence provided, may establish a legal “Duty to Investigate” upon the government to verify the accuracy of these returns or the credibility of taxpayer statements during an audit, collections action, or appeals conference. Established court rulings and decisions from IRS Chief Counsel or the DOJ may also be subject to the “Duty to Investigate” provisions of law.

Key Learning Points:

• Identify which tax actions or situations require the IRS to investigate further
• Identifying & employing established “Duty to Investigate” tax law subject matter provisions
• Demonstrating how to address a “Duty to Investigate” tax matter
• Discussing the importance & relevance of the IRS Administrative File
• Discussing taxpayer or case actions which do not impose a “Duty to Investigate”
• Discussing, determining & demonstrating the process of drafting a formal request, protest, or inquiry to challenge the IRS’s reluctance to recognize their “Duty to Investigate”

About LG – LG is the Senior Tax Resolution Consultant at Lawler and Witkowski CPA’s. LG has been in the field of taxation for more than 30 years and has been in practice full time since 1990. LG has represented and consulted on thousands of cases and he specializes in resolving high dollar, complex, tax problems all over the country. LG received a Bachelor of Arts degree from Bishop College at Dallas, Texas in 1977.

8 Mistakes Tax Practitioners Make Placing Their Clients In Hot Water With The IRS

Presented by Steve Klitzner, ESQ., CTRS (1 Hour)

Representing taxpayers with IRS problems is a challenge.  The IRS has little sympathy for delinquent individuals and businesses.  Fortunately, taxpayers have rights and, through their legal representation, they can successfully negotiate a resolution, allowing them to move on with their lives.

To effectively represent their clients, tax practitioners must know the law, the rules and IRS policy.  There are several pitfalls and traps that a tax pro can fall into if he or she does not fully understand their client’s rights.  Miami Tax Attorney Steven Klitzner takes you through eight of the most common mistakes that practitioners make and how to avoid them.

Key Learning Points:

• How to shield your clients from direct IRS interaction.
• The importance of ensuring all tax returns are filed and current year taxes are paid.
• Effective communication with IRS Revenue Officers to prevent unnecessary enforcement actions.
• The critical steps to take when receiving a Final Notice of Intent to Levy.
• How to prevent IRS levies through strategic installment agreements and alternative resolutions.
• Understanding the Collection Statute of Limitations and avoiding actions that extend the IRS’s time to collect.
• How to respond correctly to a Notice of Deficiency and preserve the right to Tax Court appeal.
• The importance of being fully prepared with financial documentation, deadlines, and compliance strategies to ensure successful IRS representation.

About Steve – Steve is the CEO of Florida Tax Solvers. His practice in Miami is 100% focused on IRS Tax Resolution. Steve has presented at many ASTPS conferences in the past and is the newest member of the Accelerator Training Team. He is admitted to the United States Supreme Court, United States Tax Court, United States Court of Appeals for the Fifth Circuit, and the United States District Court for the Southern District of Florida. He currently sits on the IRS Advisory Council, and is a frequent lecturer on Tax Resolution topics and has presented to thousands of practitioners around the country.

Webinar Platform: Zoom

Continuing Education: 7 Hours of CE/CPE

Handout Material: Delivered Virtually

Event Recording: Yes, 12 Month Access

Membership Discounts: Discounts apply to the member and their staff/w2 employees only. Registration under the wrong membership type will result in the registration being refunded and you will lose your spot and need to reregister.

Multiple Registrations: If registering 3 or more members of the same firm please contact ASTPS for additional discounts.

Cancellation Policy: Full refund 30 days prior to the event. 50% Refund 30-14 days prior. 14 days or less will receive a full credit.

This Events Features:

COMPLETELY VIRTUAL

7 HOURS OF CE/CPE

12 MONTH ACCESS TO RECORDINGS