On-Demand

2 CPE Credits

Surgent's Mastering the Offer in Compromise: Strategies for Preparation and Negotiation

On-Demand
2 CPE Credits

This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

This course is designed to equip tax professionals with a deep understanding of the IRS offer in compromise (OIC) program. Participants will learn the strategic, procedural, and practical elements of preparing and negotiating successful OICs for taxpayers facing significant tax liabilities. The course will walk through the eligibility criteria, financial analysis standards, supporting documentation requirements, and techniques to enhance the likelihood of IRS acceptance. Common pitfalls, recent trends, and real-world case studies will also be covered.

Learning Objectives

  • Prepare accurate and comprehensive Forms 656 and 433-A(OIC)/433-B(OIC)
  • Navigate the IRS OIC process, including timelines, required documentation, and appeals
  • Identify the various types of OICs (doubt as to collectability, doubt as to liability, effective tax administration)
  • Assess client eligibility using the IRS Reasonable Collection Potential (RCP) framework
  • Evaluate and document special circumstances for effective tax administration
  • Apply negotiation strategies to increase the chances of OIC approval
  • Avoid common errors that lead to automatic rejection or return of the offer

Major Topics

  • Introduction to the OIC program
  • Types of OICs
  • Eligibility criteria
  • Financial analysis
  • Offer amount calculation
  • Preparing Forms 656 and 433-A(OIC)/433-B(OIC)
  • Supporting documentation and strategy
  • OIC submission and IRS review process
  • Appeals and negotiation techniques
  • Best practices and common pitfalls
  • Real-world scenarios and case studies

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Enrolled Agent - IRS Credit Eligible
  • Individual Tax

Prerequisites

None

Advanced Preparation

None

Intended Audience

Accounting and finance professionals looking for the latest information on filing and negotiating offers in compromise

Provider

Surgent CPE

Purchase This Course

  • COCPA Member

    $ 89 89
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  • COCPA Non-Member

    $ 116 116
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